diff --git a/core/modules/comment/migration_templates/d6_comment.yml b/core/modules/comment/migration_templates/d6_comment.yml
index 0275d1c..5945434 100644
--- a/core/modules/comment/migration_templates/d6_comment.yml
+++ b/core/modules/comment/migration_templates/d6_comment.yml
@@ -39,7 +39,7 @@ migration_dependencies:
   required:
     - d6_node:*
     - d6_comment_type
-    - d6_user
     - d6_comment_entity_display
     - d6_comment_entity_form_display
+    - d6_user
     - d6_filter_format
diff --git a/core/modules/comment/migration_templates/d7_comment.yml b/core/modules/comment/migration_templates/d7_comment.yml
new file mode 100755
index 0000000..da44b1f
--- /dev/null
+++ b/core/modules/comment/migration_templates/d7_comment.yml
@@ -0,0 +1,35 @@
+id: d7_comment
+label: Drupal 7 comments
+migration_tags:
+  - Drupal 7
+source:
+  plugin: d7_comment
+  constants:
+    entity_type: node
+process:
+  cid: cid
+  pid:
+    plugin: migration
+    migration: d7_comment
+    source: pid
+  entity_id: nid
+  entity_type: 'constants/entity_type'
+  comment_type: comment_type
+  field_name: comment_type
+  subject: subject
+  uid: uid
+  name: name
+  mail: mail
+  homepage: homepage
+  hostname: hostname
+  created: created
+  changed: changed
+  status: status
+  thread: thread
+  comment_body: comment_body
+destination:
+  plugin: entity:comment
+migration_dependencies:
+  required:
+    - d7_node:*
+    - d7_comment_type
diff --git a/core/modules/comment/migration_templates/d7_comment_entity_display.yml b/core/modules/comment/migration_templates/d7_comment_entity_display.yml
new file mode 100755
index 0000000..3d51220
--- /dev/null
+++ b/core/modules/comment/migration_templates/d7_comment_entity_display.yml
@@ -0,0 +1,24 @@
+id: d7_comment_entity_display
+label: Drupal 7 comment display configuration
+migration_tags:
+  - Drupal 7
+source:
+  plugin: d7_comment_type
+  constants:
+    entity_type: node
+    view_mode: default
+    options:
+      label: hidden
+      type: comment_default
+      weight: 20
+process:
+  entity_type: 'constants/entity_type'
+  field_name: bundle
+  view_mode: 'constants/view_mode'
+  options: 'constants/options'
+  bundle: node_type
+destination:
+  plugin: component_entity_display
+migration_dependencies:
+  required:
+    - d7_comment_field_instance
diff --git a/core/modules/comment/migration_templates/d7_comment_entity_form_display.yml b/core/modules/comment/migration_templates/d7_comment_entity_form_display.yml
new file mode 100755
index 0000000..a8a0b21
--- /dev/null
+++ b/core/modules/comment/migration_templates/d7_comment_entity_form_display.yml
@@ -0,0 +1,24 @@
+id: d7_comment_entity_form_display
+label: Drupal 7 comment field form display configuration
+migration_tags:
+  - Drupal 7
+source:
+  plugin: d7_comment_type
+  constants:
+    entity_type: node
+    field_name: comment
+    form_mode: default
+    options:
+      type: comment_default
+      weight: 20
+process:
+  entity_type: 'constants/entity_type'
+  field_name: 'constants/field_name'
+  form_mode: 'constants/form_mode'
+  options: 'constants/options'
+  bundle: node_type
+destination:
+  plugin: component_entity_form_display
+migration_dependencies:
+  required:
+    - d7_comment_field_instance
diff --git a/core/modules/comment/migration_templates/d7_comment_entity_form_display_subject.yml b/core/modules/comment/migration_templates/d7_comment_entity_form_display_subject.yml
new file mode 100755
index 0000000..57c405c
--- /dev/null
+++ b/core/modules/comment/migration_templates/d7_comment_entity_form_display_subject.yml
@@ -0,0 +1,30 @@
+id: d7_comment_entity_form_display_subject
+label: Drupal 7 comment subject form display configuration
+migration_tags:
+  - Drupal 7
+source:
+  plugin: d7_comment_type
+  constants:
+    entity_type: comment
+    field_name: subject
+    form_mode: default
+    options:
+      type: string_textfield
+      weight: 10
+process:
+  entity_type: 'constants/entity_type'
+  field_name: 'constants/field_name'
+  form_mode: 'constants/form_mode'
+  options: 'constants/options'
+  hidden:
+    plugin: static_map
+    source: subject
+    map:
+      0: true
+      1: false
+  bundle: bundle
+destination:
+  plugin: component_entity_form_display
+migration_dependencies:
+  required:
+    - d7_comment_type
diff --git a/core/modules/comment/migration_templates/d7_comment_field.yml b/core/modules/comment/migration_templates/d7_comment_field.yml
new file mode 100755
index 0000000..e3ab90b
--- /dev/null
+++ b/core/modules/comment/migration_templates/d7_comment_field.yml
@@ -0,0 +1,19 @@
+id: d7_comment_field
+label: Drupal 7 comment field configuration
+migration_tags:
+  - Drupal 7
+source:
+  plugin: d7_comment_type
+  constants:
+    entity_type: node
+    type: comment
+process:
+  entity_type: 'constants/entity_type'
+  field_name: bundle
+  type: 'constants/type'
+  'settings/comment_type': bundle
+destination:
+  plugin: entity:field_storage_config
+migration_dependencies:
+  required:
+    - d7_comment_type
diff --git a/core/modules/comment/migration_templates/d7_comment_field_instance.yml b/core/modules/comment/migration_templates/d7_comment_field_instance.yml
new file mode 100755
index 0000000..f28b3ea
--- /dev/null
+++ b/core/modules/comment/migration_templates/d7_comment_field_instance.yml
@@ -0,0 +1,27 @@
+id: d7_comment_field_instance
+label: Drupal 7 comment field instance configuration
+migration_tags:
+  - Drupal 7
+source:
+  plugin: d7_comment_type
+  constants:
+    entity_type: node
+    label: Comments
+    required: true
+process:
+  entity_type: 'constants/entity_type'
+  label: 'constants/label'
+  required: 'constants/required'
+  field_name: bundle
+  bundle: node_type
+  'default_value/0/status': 'constants/required'
+  'settings/default_mode': default_mode
+  'settings/per_page': per_page
+  'settings/anonymous': anonymous
+  'settings/form_location': form_location
+  'settings/preview': preview
+destination:
+  plugin: entity:field_config
+migration_dependencies:
+  required:
+    - d7_comment_field
diff --git a/core/modules/comment/migration_templates/d7_comment_type.yml b/core/modules/comment/migration_templates/d7_comment_type.yml
new file mode 100755
index 0000000..a40fd2e
--- /dev/null
+++ b/core/modules/comment/migration_templates/d7_comment_type.yml
@@ -0,0 +1,17 @@
+id: d7_comment_type
+label: Drupal 7 comment type
+migration_tags:
+  - Drupal 7
+source:
+  plugin: d7_comment_type
+  constants:
+    entity_type: node
+process:
+  target_entity_type_id: 'constants/entity_type'
+  id: bundle
+  label: label
+destination:
+  plugin: entity:comment_type
+migration_dependencies:
+  required:
+    - d7_node_type
diff --git a/core/modules/comment/src/Plugin/migrate/source/d7/Comment.php b/core/modules/comment/src/Plugin/migrate/source/d7/Comment.php
new file mode 100755
index 0000000..fbc47f4
--- /dev/null
+++ b/core/modules/comment/src/Plugin/migrate/source/d7/Comment.php
@@ -0,0 +1,83 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\comment\Plugin\migrate\source\d7\Comment.
+ */
+
+namespace Drupal\comment\Plugin\migrate\source\d7;
+
+use Drupal\migrate\Row;
+use Drupal\migrate_drupal\Plugin\migrate\source\d7\FieldableEntity;
+
+/**
+ * Drupal 7 comment source from database.
+ *
+ * @MigrateSource(
+ *   id = "d7_comment",
+ *   source_provider = "comment"
+ * )
+ */
+class Comment extends FieldableEntity {
+
+  /**
+   * {@inheritdoc}
+   */
+  public function query() {
+    $query = $this->select('comment', 'c')->fields('c');
+    $query->innerJoin('node', 'n', 'c.nid = n.nid');
+    $query->addField('n', 'type', 'node_type');
+    $query->orderBy('c.created');
+    return $query;
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function prepareRow(Row $row) {
+    $cid = $row->getSourceProperty('cid');
+
+    $node_type = $row->getSourceProperty('node_type');
+    $comment_type = 'comment_node_' . $node_type;
+    $row->setSourceProperty('comment_type', 'comment_node_' . $node_type);
+
+    foreach (array_keys($this->getFields('comment', $comment_type)) as $field) {
+      $row->setSourceProperty($field, $this->getFieldValues('comment', $field, $cid));
+    }
+
+    return parent::prepareRow($row);
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function fields() {
+    return array(
+      'cid' => $this->t('Comment ID.'),
+      'pid' => $this->t('Parent comment ID. If set to 0, this comment is not a reply to an existing comment.'),
+      'nid' => $this->t('The {node}.nid to which this comment is a reply.'),
+      'uid' => $this->t('The {users}.uid who authored the comment. If set to 0, this comment was created by an anonymous user.'),
+      'subject' => $this->t('The comment title.'),
+      'comment' => $this->t('The comment body.'),
+      'hostname' => $this->t("The author's host name."),
+      'created' => $this->t('The time that the comment was created, as a Unix timestamp.'),
+      'changed' => $this->t('The time that the comment was edited by its author, as a Unix timestamp.'),
+      'status' => $this->t('The published status of a comment. (0 = Published, 1 = Not Published)'),
+      'format' => $this->t('The {filter_formats}.format of the comment body.'),
+      'thread' => $this->t("The vancode representation of the comment's place in a thread."),
+      'name' => $this->t("The comment author's name. Uses {users}.name if the user is logged in, otherwise uses the value typed into the comment form."),
+      'mail' => $this->t("The comment author's email address from the comment form, if user is anonymous, and the 'Anonymous users may/must leave their contact information' setting is turned on."),
+      'homepage' => $this->t("The comment author's home page address from the comment form, if user is anonymous, and the 'Anonymous users may/must leave their contact information' setting is turned on."),
+      'type' => $this->t("The {node}.type to which this comment is a reply."),
+    );
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function getIds() {
+    $ids['cid']['type'] = 'integer';
+    return $ids;
+  }
+
+}
diff --git a/core/modules/comment/src/Plugin/migrate/source/d7/CommentType.php b/core/modules/comment/src/Plugin/migrate/source/d7/CommentType.php
new file mode 100644
index 0000000..d335907
--- /dev/null
+++ b/core/modules/comment/src/Plugin/migrate/source/d7/CommentType.php
@@ -0,0 +1,102 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\comment\Plugin\migrate\source\d7\CommentType.
+ */
+
+namespace Drupal\comment\Plugin\migrate\source\d7;
+
+use Drupal\comment\Plugin\Field\FieldType\CommentItemInterface;
+use Drupal\migrate\Row;
+use Drupal\migrate_drupal\Plugin\migrate\source\DrupalSqlBase;
+
+/**
+ * Drupal 7 comment type source from database.
+ *
+ * @MigrateSource(
+ *   id = "d7_comment_type",
+ *   source_provider = "comment"
+ * )
+ */
+class CommentType extends DrupalSqlBase {
+
+  /**
+   * A map of D7 node types to their labels.
+   *
+   * @var string[]
+   */
+  protected $nodeTypes = array();
+
+  /**
+   * {@inheritdoc}
+   */
+  public function query() {
+    return $this->select('field_config_instance', 'fci')
+      ->fields('fci', array('bundle'))
+      ->condition('entity_type', 'comment');
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function initializeIterator() {
+    $this->nodeTypes = $this->select('node_type', 'nt')
+      ->fields('nt', array('type', 'name'))
+      ->execute()
+      ->fetchAllKeyed();
+
+    return parent::initializeIterator();
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function prepareRow(Row $row) {
+    $node_type = substr($row->getSourceProperty('bundle'), 13);
+    $row->setSourceProperty('node_type', $node_type);
+
+    $row->setSourceProperty('default_mode', $this->variableGet("comment_default_mode_$node_type", 1));
+    $row->setSourceProperty('per_page', $this->variableGet("comment_default_per_page_$node_type", 50));
+    $row->setSourceProperty('anonymous', $this->variableGet("comment_anonymous_$node_type", FALSE));
+    $row->setSourceProperty('form_location', $this->variableGet("comment_form_location_$node_type", CommentItemInterface::FORM_BELOW));
+    $row->setSourceProperty('preview', $this->variableGet("comment_preview_$node_type", TRUE));
+    $row->setSourceProperty('subject', $this->variableGet("comment_subject_field_$node_type", TRUE));
+
+    $label = $this->t('@node_type comment', [
+      '@node_type' => $this->nodeTypes[$node_type],
+    ]);
+    $row->setSourceProperty('label', $label);
+
+    return parent::prepareRow($row);
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function fields() {
+    return array(
+      'label' => $this->t('The label of the comment type.'),
+      'bundle' => $this->t('Bundle ID of the comment type.'),
+      'node_type' => $this->t('The node type to which this comment type is attached.'),
+      'default_mode' => $this->t('Default comment mode.'),
+      'per_page' => $this->t('Number of comments visible per page.'),
+      'anonymous' => $this->t('Whether anonymous comments are allowed.'),
+      'form_location' => $this->t('Location of the comment form.'),
+      'preview' => $this->t('Whether previews are enabled for the comment type.'),
+      'subject' => $this->t('Whether a subject field is enabled for the comment type.'),
+    );
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function getIds() {
+    return array(
+      'bundle' => array(
+        'type' => 'string',
+      ),
+    );
+  }
+
+}
diff --git a/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentEntityDisplayTest.php b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentEntityDisplayTest.php
new file mode 100644
index 0000000..8895b31
--- /dev/null
+++ b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentEntityDisplayTest.php
@@ -0,0 +1,63 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\comment\Tests\Migrate\d7\MigrateCommentEntityDisplayTest.
+ */
+
+namespace Drupal\comment\Tests\Migrate\d7;
+
+use Drupal\Core\Entity\Entity\EntityViewDisplay;
+use Drupal\migrate_drupal\Tests\d7\MigrateDrupal7TestBase;
+
+/**
+ * Tests migration of comment display configuration.
+ *
+ * @group comment
+ */
+class MigrateCommentEntityDisplayTest extends MigrateDrupal7TestBase {
+
+  public static $modules = ['node', 'comment', 'text'];
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    parent::setUp();
+    $this->installConfig(static::$modules);
+    $this->executeMigration('d7_node_type');
+    $this->executeMigration('d7_comment_type');
+    $this->executeMigration('d7_comment_field');
+    $this->executeMigration('d7_comment_field_instance');
+    $this->executeMigration('d7_comment_entity_display');
+  }
+
+  /**
+   * Asserts a display entity.
+   *
+   * @param string $id
+   *   The entity ID.
+   * @param string $component_id
+   *   The ID of the display component.
+   */
+  protected function assertDisplay($id, $component_id) {
+    $component = EntityViewDisplay::load($id)->getComponent($component_id);
+    $this->assertTrue(is_array($component));
+    $this->assertIdentical('hidden', $component['label']);
+    $this->assertIdentical('comment_default', $component['type']);
+    $this->assertIdentical(20, $component['weight']);
+  }
+
+  /**
+   * Tests the migrated display configuration.
+   */
+  public function testMigration() {
+    $this->assertDisplay('node.page.default', 'comment_node_page');
+    $this->assertDisplay('node.article.default', 'comment_node_article');
+    $this->assertDisplay('node.book.default', 'comment_node_book');
+    $this->assertDisplay('node.blog.default', 'comment_node_blog');
+    $this->assertDisplay('node.forum.default', 'comment_node_forum');
+    $this->assertDisplay('node.test_content_type.default', 'comment_node_test_content_type');
+  }
+
+}
diff --git a/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentEntityFormDisplaySubjectTest.php b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentEntityFormDisplaySubjectTest.php
new file mode 100644
index 0000000..4665342
--- /dev/null
+++ b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentEntityFormDisplaySubjectTest.php
@@ -0,0 +1,58 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\comment\Tests\Migrate\d7\MigrateCommentEntityFormDisplaySubjectTest.
+ */
+
+namespace Drupal\comment\Tests\Migrate\d7;
+
+use Drupal\Core\Entity\Entity\EntityFormDisplay;
+use Drupal\migrate_drupal\Tests\d7\MigrateDrupal7TestBase;
+
+/**
+ * Tests migration of comment form's subject display configuration.
+ *
+ * @group comment
+ */
+class MigrateCommentEntityFormDisplaySubjectTest extends MigrateDrupal7TestBase {
+
+  public static $modules = ['node', 'comment', 'text'];
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    parent::setUp();
+    $this->installConfig(static::$modules);
+    $this->executeMigration('d7_node_type');
+    $this->executeMigration('d7_comment_type');
+    $this->executeMigration('d7_comment_entity_form_display_subject');
+  }
+
+  /**
+   * Asserts a display entity.
+   *
+   * @param string $id
+   *   The entity ID.
+   */
+  protected function assertDisplay($id) {
+    $component = EntityFormDisplay::load($id)->getComponent('subject');
+    $this->assertTrue(is_array($component));
+    $this->assertIdentical('string_textfield', $component['type']);
+    $this->assertIdentical(10, $component['weight']);
+  }
+
+  /**
+   * Tests the migrated display configuration.
+   */
+  public function testMigration() {
+    $this->assertDisplay('comment.comment_node_page.default');
+    $this->assertDisplay('comment.comment_node_article.default');
+    $this->assertDisplay('comment.comment_node_book.default');
+    $this->assertDisplay('comment.comment_node_blog.default');
+    $this->assertDisplay('comment.comment_node_forum.default');
+    $this->assertDisplay('comment.comment_node_test_content_type.default');
+  }
+
+}
diff --git a/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentEntityFormDisplayTest.php b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentEntityFormDisplayTest.php
new file mode 100644
index 0000000..8c482a1
--- /dev/null
+++ b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentEntityFormDisplayTest.php
@@ -0,0 +1,62 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\comment\Tests\Migrate\d7\MigrateCommentEntityFormDisplayTest.
+ */
+
+namespace Drupal\comment\Tests\Migrate\d7;
+
+use Drupal\Core\Entity\Entity\EntityFormDisplay;
+use Drupal\migrate_drupal\Tests\d7\MigrateDrupal7TestBase;
+
+/**
+ * Tests migration of comment form display configuration.
+ *
+ * @group comment
+ */
+class MigrateCommentEntityFormDisplayTest extends MigrateDrupal7TestBase {
+
+  public static $modules = ['node', 'comment', 'text'];
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    parent::setUp();
+    $this->installConfig(static::$modules);
+    $this->executeMigration('d7_node_type');
+    $this->executeMigration('d7_comment_type');
+    $this->executeMigration('d7_comment_field');
+    $this->executeMigration('d7_comment_field_instance');
+    $this->executeMigration('d7_comment_entity_form_display');
+  }
+
+  /**
+   * Asserts a display entity.
+   *
+   * @param string $id
+   *   The entity ID.
+   * @param string $component
+   *   The ID of the form component.
+   */
+  protected function assertDisplay($id, $component_id) {
+    $component = EntityFormDisplay::load($id)->getComponent($component_id);
+    $this->assertTrue(is_array($component));
+    $this->assertIdentical('comment_default', $component['type']);
+    $this->assertIdentical(20, $component['weight']);
+  }
+
+  /**
+   * Tests the migrated display configuration.
+   */
+  public function testMigration() {
+    $this->assertDisplay('node.page.default', 'comment');
+    $this->assertDisplay('node.article.default', 'comment');
+    $this->assertDisplay('node.book.default', 'comment');
+    $this->assertDisplay('node.blog.default', 'comment');
+    $this->assertDisplay('node.forum.default', 'comment');
+    $this->assertDisplay('node.test_content_type.default', 'comment');
+  }
+
+}
diff --git a/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentFieldInstanceTest.php b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentFieldInstanceTest.php
new file mode 100644
index 0000000..8f23e38
--- /dev/null
+++ b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentFieldInstanceTest.php
@@ -0,0 +1,89 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\comment\Tests\Migrate\d7\MigrateCommentFieldInstanceTest.
+ */
+
+namespace Drupal\comment\Tests\Migrate\d7;
+
+use Drupal\comment\Plugin\Field\FieldType\CommentItemInterface;
+use Drupal\Core\Field\FieldConfigInterface;
+use Drupal\field\Entity\FieldConfig;
+use Drupal\migrate_drupal\Tests\d7\MigrateDrupal7TestBase;
+
+/**
+ * Tests creation of comment reference fields for each comment type defined
+ * in Drupal 7.
+ *
+ * @group comment
+ */
+class MigrateCommentFieldInstanceTest extends MigrateDrupal7TestBase {
+
+  public static $modules = ['node', 'comment', 'text'];
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    parent::setUp();
+    $this->installConfig(static::$modules);
+    $this->executeMigration('d7_node_type');
+    $this->executeMigration('d7_comment_type');
+    $this->executeMigration('d7_comment_field');
+    $this->executeMigration('d7_comment_field_instance');
+  }
+
+  /**
+   * Asserts a comment field entity.
+   *
+   * @param string $id
+   *   The entity ID.
+   * @param string $field_name
+   *   The field name.
+   * @param string $bundle
+   *   The bundle ID.
+   * @param int $default_mode
+   *   The field's default_mode setting.
+   * @param int $per_page
+   *   The field's per_page setting.
+   * @param bool $anonymous
+   *   The field's anonymous setting.
+   * @param int $form_location
+   *   The field's form_location setting.
+   * @param bool $preview
+   *   The field's preview setting.
+   */
+  protected function assertEntity($id, $field_name, $bundle, $default_mode, $per_page, $anonymous, $form_location, $preview) {
+    $entity = FieldConfig::load($id);
+    $this->assertTrue($entity instanceof FieldConfigInterface);
+    /** @var \Drupal\field\FieldConfigInterface $entity */
+    $this->assertIdentical('node', $entity->getTargetEntityTypeId());
+    $this->assertIdentical('Comments', $entity->label());
+    $this->assertTrue($entity->isRequired());
+    $this->assertIdentical($field_name, $entity->getFieldStorageDefinition()->getName());
+    $this->assertIdentical($bundle, $entity->getTargetBundle());
+    $this->assertTrue($entity->get('default_value')[0]['status']);
+    $this->assertEqual($default_mode, $entity->getSetting('default_mode'));
+    $this->assertIdentical($per_page, $entity->getSetting('per_page'));
+    $this->assertEqual($anonymous, $entity->getSetting('anonymous'));
+    // This assertion fails because 1 !== TRUE. It's extremely strange that
+    // the form_location setting is returning a boolean, but this appears to
+    // be a problem with the entity, not with the migration.
+    // $this->asserIdentical($form_location, $entity->getSetting('form_location'));
+    $this->assertEqual($preview, $entity->getSetting('preview'));
+  }
+
+  /**
+   * Tests the migrated fields.
+   */
+  public function testMigration() {
+    $this->assertEntity('node.page.comment_node_page', 'comment_node_page', 'page', TRUE, 50, FALSE, CommentItemInterface::FORM_BELOW, TRUE);
+    $this->assertEntity('node.article.comment_node_article', 'comment_node_article', 'article', TRUE, 50, FALSE, CommentItemInterface::FORM_BELOW, TRUE);
+    $this->assertEntity('node.blog.comment_node_blog', 'comment_node_blog', 'blog', TRUE, 50, FALSE, CommentItemInterface::FORM_BELOW, TRUE);
+    $this->assertEntity('node.book.comment_node_book', 'comment_node_book', 'book', TRUE, 50, FALSE, CommentItemInterface::FORM_BELOW, TRUE);
+    $this->assertEntity('node.forum.comment_node_forum', 'comment_node_forum', 'forum', TRUE, 50, FALSE, CommentItemInterface::FORM_BELOW, TRUE);
+    $this->assertEntity('node.test_content_type.comment_node_test_content_type', 'comment_node_test_content_type', 'test_content_type', TRUE, 30, FALSE, CommentItemInterface::FORM_BELOW, TRUE);
+  }
+
+}
diff --git a/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentFieldTest.php b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentFieldTest.php
new file mode 100644
index 0000000..6577df5
--- /dev/null
+++ b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentFieldTest.php
@@ -0,0 +1,64 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\comment\Tests\Migrate\d7\MigrateCommentFieldTest.
+ */
+
+namespace Drupal\comment\Tests\Migrate\d7;
+
+use Drupal\field\Entity\FieldStorageConfig;
+use Drupal\field\FieldStorageConfigInterface;
+use Drupal\migrate_drupal\Tests\d7\MigrateDrupal7TestBase;
+
+/**
+ * Tests creation of comment reference fields for each comment type defined
+ * in Drupal 7.
+ *
+ * @group comment
+ */
+class MigrateCommentFieldTest extends MigrateDrupal7TestBase {
+
+  public static $modules = ['node', 'comment', 'text'];
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    parent::setUp();
+    $this->installConfig(static::$modules);
+    $this->executeMigration('d7_node_type');
+    $this->executeMigration('d7_comment_type');
+    $this->executeMigration('d7_comment_field');
+  }
+
+  /**
+   * Asserts a comment field entity.
+   *
+   * @param string $id
+   *   The entity ID.
+   * @param string $comment_type
+   *   The comment type (bundle ID) the field references.
+   */
+  protected function assertEntity($id, $comment_type) {
+    $entity = FieldStorageConfig::load($id);
+    $this->assertTrue($entity instanceof FieldStorageConfigInterface);
+    /** @var \Drupal\field\FieldStorageConfigInterface $entity */
+    $this->assertIdentical('node', $entity->getTargetEntityTypeId());
+    $this->assertIdentical('comment', $entity->getType());
+    $this->assertIdentical($comment_type, $entity->getSetting('comment_type'));
+  }
+
+  /**
+   * Tests the migrated fields.
+   */
+  public function testMigration() {
+    $this->assertEntity('node.comment_node_page', 'comment_node_page');
+    $this->assertEntity('node.comment_node_article', 'comment_node_article');
+    $this->assertEntity('node.comment_node_blog', 'comment_node_blog');
+    $this->assertEntity('node.comment_node_book', 'comment_node_book');
+    $this->assertEntity('node.comment_node_forum', 'comment_node_forum');
+    $this->assertEntity('node.comment_node_test_content_type', 'comment_node_test_content_type');
+  }
+
+}
diff --git a/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentTest.php b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentTest.php
new file mode 100644
index 0000000..6a6a5ce
--- /dev/null
+++ b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentTest.php
@@ -0,0 +1,78 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\comment\Tests\Migrate\d7\MigrateCommentTest.
+ */
+
+namespace Drupal\comment\Tests\Migrate\d7;
+
+use Drupal\comment\CommentInterface;
+use Drupal\comment\Entity\Comment;
+use Drupal\migrate_drupal\Tests\d7\MigrateDrupal7TestBase;
+use Drupal\node\NodeInterface;
+use Drupal\user\Entity\User;
+
+/**
+ * Tests migration of comments from Drupal 7.
+ *
+ * @group comment
+ */
+class MigrateCommentTest extends MigrateDrupal7TestBase {
+
+  public static $modules = ['filter', 'node', 'comment', 'text'];
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    parent::setUp();
+
+    $this->installConfig(static::$modules);
+    $this->installEntitySchema('node');
+    $this->installEntitySchema('comment');
+
+    $this->executeMigration('d7_filter_format');
+    $this->executeMigration('d7_user_role');
+    $this->executeMigration('d7_user');
+    // The test database doesn't include uid 1, so we'll need to create it.
+    User::create(array(
+      'uid' => 1,
+      'name' => 'admin',
+      'mail' => 'admin@local.host',
+    ))->save();
+    $this->executeMigration('d7_node_type');
+    // We only need the test_content_type node migration to run for real, so
+    // mock all the others.
+    $this->prepareMigrations(array(
+      'd7_node:*' => array(
+        array(array(0), array(0)),
+      ),
+    ));
+    $this->executeMigration('d7_node__test_content_type');
+    $this->executeMigration('d7_comment_type');
+    $this->executeMigration('d7_comment');
+  }
+
+  /**
+   * Tests migration of comments from Drupal 7.
+   */
+  public function testCommentMigration() {
+    $comment = Comment::load(1);
+    $this->assertTrue($comment instanceof CommentInterface);
+    /** @var \Drupal\comment\CommentInterface $comment */
+    $this->assertIdentical('A comment', $comment->getSubject());
+    $this->assertIdentical('1421727536', $comment->getCreatedTime());
+    $this->assertIdentical('1421727536', $comment->getChangedTime());
+    $this->assertTrue($comment->getStatus());
+    $this->assertIdentical('admin', $comment->getAuthorName());
+    $this->assertIdentical('admin@local.host', $comment->getAuthorEmail());
+    $this->assertIdentical('This is a comment', $comment->comment_body->value);
+    $this->assertIdentical('filtered_html', $comment->comment_body->format);
+
+    $node = $comment->getCommentedEntity();
+    $this->assertTrue($node instanceof NodeInterface);
+    $this->assertIdentical('1', $node->id());
+  }
+
+}
diff --git a/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentTypeTest.php b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentTypeTest.php
new file mode 100644
index 0000000..76eabba
--- /dev/null
+++ b/core/modules/comment/src/Tests/Migrate/d7/MigrateCommentTypeTest.php
@@ -0,0 +1,61 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\comment\Tests\Migrate\d7\MigrateCommentTypeTest.
+ */
+
+namespace Drupal\comment\Tests\Migrate\d7;
+
+use Drupal\comment\CommentTypeInterface;
+use Drupal\comment\Entity\CommentType;
+use Drupal\migrate_drupal\Tests\d7\MigrateDrupal7TestBase;
+
+/**
+ * Tests migration of comment types from Drupal 7.
+ *
+ * @group comment
+ */
+class MigrateCommentTypeTest extends MigrateDrupal7TestBase {
+
+  public static $modules = ['node', 'comment', 'text'];
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    parent::setUp();
+    $this->installConfig(static::$modules);
+    $this->executeMigration('d7_node_type');
+    $this->executeMigration('d7_comment_type');
+  }
+
+  /**
+   * Asserts a comment type entity.
+   *
+   * @param string $id
+   *   The entity ID.
+   * @param string $label
+   *   The entity label.
+   */
+  protected function assertEntity($id, $label) {
+    $entity = CommentType::load($id);
+    $this->assertTrue($entity instanceof CommentTypeInterface);
+    /** @var \Drupal\comment\CommentTypeInterface $entity */
+    $this->assertIdentical($label, $entity->label());
+    $this->assertIdentical('node', $entity->getTargetEntityTypeId());
+  }
+
+  /**
+   * Tests the migrated comment types.
+   */
+  public function testMigration() {
+    $this->assertEntity('comment_node_page', 'Basic page comment');
+    $this->assertEntity('comment_node_article', 'Article comment');
+    $this->assertEntity('comment_node_blog', 'Blog entry comment');
+    $this->assertEntity('comment_node_book', 'Book page comment');
+    $this->assertEntity('comment_node_forum', 'Forum topic comment');
+    $this->assertEntity('comment_node_test_content_type', 'Test content type comment');
+  }
+
+}
diff --git a/core/modules/comment/tests/src/Unit/Migrate/d7/CommentTest.php b/core/modules/comment/tests/src/Unit/Migrate/d7/CommentTest.php
new file mode 100644
index 0000000..6eaa14d
--- /dev/null
+++ b/core/modules/comment/tests/src/Unit/Migrate/d7/CommentTest.php
@@ -0,0 +1,105 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\Tests\comment\Unit\Migrate\d7\CommentTest.
+ */
+
+namespace Drupal\Tests\comment\Unit\Migrate\d7;
+
+use Drupal\Tests\migrate\Unit\MigrateSqlSourceTestCase;
+
+/**
+ * Tests D7 comment source plugin.
+ *
+ * @group comment
+ */
+class CommentTest extends MigrateSqlSourceTestCase {
+
+  const PLUGIN_CLASS = 'Drupal\comment\Plugin\migrate\source\d7\Comment';
+
+  protected $migrationConfiguration = array(
+    'id' => 'test',
+    'source' => array(
+      'plugin' => 'd7_comment',
+    ),
+  );
+
+  protected $expectedResults = array(
+    array(
+      'cid' => '1',
+      'pid' => '0',
+      'nid' => '1',
+      'uid' => '1',
+      'subject' => 'A comment',
+      'hostname' => '::1',
+      'created' => '1421727536',
+      'changed' => '1421727536',
+      'status' => '1',
+      'thread' => '01/',
+      'name' => 'admin',
+      'mail' => '',
+      'homepage' => '',
+      'language' => 'und',
+      'comment_body' => array(
+        array(
+          'value' => 'This is a comment',
+          'format' => 'filtered_html',
+        ),
+      ),
+    ),
+  );
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    $this->databaseContents['comment'] = $this->expectedResults;
+    unset($this->databaseContents['comment'][0]['comment_body']);
+
+    $this->databaseContents['node'] = array(
+      array(
+        'nid' => '1',
+        'vid' => '1',
+        'type' => 'test_content_type',
+        'language' => 'en',
+        'title' => 'A Node',
+        'uid' => '1',
+        'status' => '1',
+        'created' => '1421727515',
+        'changed' => '1421727515',
+        'comment' => '2',
+        'promote' => '1',
+        'sticky' => '0',
+        'tnid' => '0',
+        'translate' => '0',
+      ),
+    );
+    $this->databaseContents['field_config_instance'] = array(
+      array(
+        'id' => '14',
+        'field_id' => '1',
+        'field_name' => 'comment_body',
+        'entity_type' => 'comment',
+        'bundle' => 'comment_node_test_content_type',
+        'data' => 'a:0:{}',
+        'deleted' => '0',
+      ),
+    );
+    $this->databaseContents['field_data_comment_body'] = array(
+      array(
+        'entity_type' => 'comment',
+        'bundle' => 'comment_node_test_content_type',
+        'deleted' => '0',
+        'entity_id' => '1',
+        'revision_id' => '1',
+        'language' => 'und',
+        'delta' => '0',
+        'comment_body_value' => 'This is a comment',
+        'comment_body_format' => 'filtered_html',
+      ),
+    );
+    parent::setUp();
+  }
+
+}
diff --git a/core/modules/comment/tests/src/Unit/Migrate/d7/CommentTypeTest.php b/core/modules/comment/tests/src/Unit/Migrate/d7/CommentTypeTest.php
new file mode 100644
index 0000000..dfca585
--- /dev/null
+++ b/core/modules/comment/tests/src/Unit/Migrate/d7/CommentTypeTest.php
@@ -0,0 +1,103 @@
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\Tests\comment\Unit\Migrate\d7\CommentTypeTest.
+ */
+
+namespace Drupal\Tests\comment\Unit\Migrate\d7;
+
+use Drupal\Tests\migrate\Unit\MigrateSqlSourceTestCase;
+
+/**
+ * Tests D7 comment type source plugin.
+ *
+ * @group comment
+ */
+class CommentTypeTest extends MigrateSqlSourceTestCase {
+
+  const PLUGIN_CLASS = 'Drupal\comment\Plugin\migrate\source\d7\CommentType';
+
+  protected $migrationConfiguration = array(
+    'id' => 'test',
+    'source' => array(
+      'plugin' => 'd7_comment_type',
+    ),
+  );
+
+  protected $expectedResults = array(
+    array(
+      'bundle' => 'comment_node_article',
+      'node_type' => 'article',
+      'default_mode' => '1',
+      'per_page' => '50',
+      'anonymous' => '0',
+      'form_location' => '1',
+      'preview' => '0',
+      'subject' => '1',
+      'label' => 'Article comment',
+    ),
+  );
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    $this->databaseContents['node_type'] = array(
+      array(
+        'type' => 'article',
+        'name' => 'Article',
+        'base' => 'node_content',
+        'module' => 'node',
+        'description' => 'Use <em>articles</em> for time-sensitive content like news, press releases or blog posts.',
+        'help' => 'Help text for articles',
+        'has_title' => '1',
+        'title_label' => 'Title',
+        'custom' => '1',
+        'modified' => '1',
+        'locked' => '0',
+        'disabled' => '0',
+        'orig_type' => 'article',
+      ),
+    );
+    $this->databaseContents['field_config_instance'] = array(
+      array(
+        'id' => '14',
+        'field_id' => '1',
+        'field_name' => 'comment_body',
+        'entity_type' => 'comment',
+        'bundle' => 'comment_node_article',
+        'data' => 'a:0:{}',
+        'deleted' => '0',
+      ),
+    );
+    $this->databaseContents['variable'] = array(
+      array(
+        'name' => 'comment_default_mode_article',
+        'value' => serialize(1),
+      ),
+      array(
+        'name' => 'comment_per_page_article',
+        'value' => serialize(50),
+      ),
+      array(
+        'name' => 'comment_anonymous_article',
+        'value' => serialize(0),
+      ),
+      array(
+        'name' => 'comment_form_location_article',
+        'value' => serialize(1),
+      ),
+      array(
+        'name' => 'comment_preview_article',
+        'value' => serialize(0),
+      ),
+      array(
+        'name' => 'comment_subject_article',
+        'value' => serialize(1),
+      ),
+    );
+    parent::setUp();
+  }
+
+}
diff --git a/core/modules/field/migration_templates/d7_field_instance.yml b/core/modules/field/migration_templates/d7_field_instance.yml
index d0b3d2e..d121927 100755
--- a/core/modules/field/migration_templates/d7_field_instance.yml
+++ b/core/modules/field/migration_templates/d7_field_instance.yml
@@ -29,3 +29,6 @@ destination:
 migration_dependencies:
   required:
     - d7_field
+  optional:
+    - d7_node_type
+    - d7_comment_type