In this work, the correlation between three-dimensional morphology and device performance of PBDB-T:IT-M non-fullerene organic solar cells is investigated. We found that a PBDB-T-rich top layer formed when the PBDB-T:IT-M film is cast on PEDOT:PSS, indicating a vertical component distribution that will hinder electron transport toward the cathode in a conventional device. This PBDB-T-rich top layer remained upon low-temperature annealing at 80 C, but disappeared when the annealing temperature is raised, resulting in an optimum annealing temperature of 160 C for conventional devices as the removal of this polymer-rich layer facilitates electron transport toward the top cathode layer. The PBDB-T-rich layer is also found in the surface region of the PBDB-T:IT-M film cast on a TiO 2 substrate, but in this case it remained after thermal annealing at 80 or 160 C, leading to a favorable vertical stratification for efficient charge collection in inverted devices. Although thermal annealing can enhance the crystallinity of PBDB-T:IT-M blend and lead to improved charge mobility, the correlation length of the PBDB-T component increased excessively under annealing at 160 C. Further, the packing of IT-M clusters became loose upon high temperature annealing, an effect we believe results in more diffuse interfaces with PBDB-T that result in reduced charge separation efficiency, consequently reducing the shortcircuit current in the inverted devices.