diff --git a/packages/@tailwindcss-upgrade/src/index.ts b/packages/@tailwindcss-upgrade/src/index.ts
index 99d6e133a..e85b55895 100644
--- a/packages/@tailwindcss-upgrade/src/index.ts
+++ b/packages/@tailwindcss-upgrade/src/index.ts
@@ -169,10 +169,10 @@ async function run() {
     }
 
     // Write all files to disk
-    // 1. Unlink all files that are no longer needed go first
-    // 2. Write them all sequentially
     for (let sheet of stylesheets) {
-      await fs.writeFile(sheet.file!, sheet.root!.toString())
+      if (!sheet.file) continue
+
+      await fs.writeFile(sheet.file, sheet.root.toString())
     }
 
     success('Stylesheet migration complete.')
diff --git a/packages/@tailwindcss-upgrade/src/migrate.ts b/packages/@tailwindcss-upgrade/src/migrate.ts
index 52ff34c03..ca5eb6cc1 100644
--- a/packages/@tailwindcss-upgrade/src/migrate.ts
+++ b/packages/@tailwindcss-upgrade/src/migrate.ts
@@ -205,12 +205,18 @@ export async function split(stylesheets: Stylesheet[]) {
       // which likely means it points to `node_modules`
       if (!sheetId) continue
 
-      // This import points to a stylesheet that no longer exists
-      // which likely means it was removed by the optimizer
-      // this will be cleaned up later
       let originalDestination = stylesheetsById.get(sheetId)
+
+      // This import points to a stylesheet that no longer exists which likely
+      // means it was removed by the optimizer this will be cleaned up later
       if (!originalDestination) continue
 
+      let utilityDestination = utilitySheets.get(originalDestination)
+
+      // A utility sheet doesn't exist for this import so it doesn't need
+      // to be processed
+      if (!utilityDestination) continue
+
       let id = node.params.match(/['"](.*)['"]/)?.[1]
       if (!id) return
 
@@ -222,6 +228,7 @@ export async function split(stylesheets: Stylesheet[]) {
         params: `"${newFile}"`,
         raws: {
           after: '\n\n',
+          tailwind_destination_sheet_id: utilityDestination.id,
         },
       })
 
@@ -230,15 +237,9 @@ export async function split(stylesheets: Stylesheet[]) {
         // we'll collect it into a list to add later. If we don't'
         // we'll end up adding them in reverse order.
         utilityImports.add(newImport)
-
-        let utilityDestination = utilitySheets.get(originalDestination)
-        if (!utilityDestination) continue
-
-        newImport.raws.tailwind_destination_sheet_id = utilityDestination.id
       } else {
         // This import will go immediately after the original import
         node.after(newImport)
-        newImport.raws.tailwind_destination_sheet_id = node.raws.tailwind_destination_sheet_id
       }
     }