diff --git a/flake8/checker.py b/flake8/checker.py
index 82f9e79..69bab17 100644
--- a/flake8/checker.py
+++ b/flake8/checker.py
@@ -1,6 +1,4 @@
 """Checker Manager and Checker classes."""
-import contextlib
-import io
 import logging
 import os
 import sys
@@ -11,15 +9,12 @@ try:
 except ImportError:
     multiprocessing = None
 
-from flake8 import defaults
 from flake8 import exceptions
+from flake8 import processor
 from flake8 import utils
 
 LOG = logging.getLogger(__name__)
 
-SKIP_TOKENS = frozenset([tokenize.NL, tokenize.NEWLINE, tokenize.INDENT,
-                         tokenize.DEDENT])
-
 
 class Manager(object):
     """Manage the parallelism and checker instances for each plugin and file.
@@ -190,7 +185,8 @@ class FileChecker(object):
 
     def _make_processor(self):
         try:
-            return FileProcessor(self.filename, self.style_guide.options)
+            return processor.FileProcessor(self.filename,
+                                           self.style_guide.options)
         except IOError:
             # If we can not read the file due to an IOError (e.g., the file
             # does not exist or we do not have the permissions to open it)
@@ -252,15 +248,6 @@ class FileChecker(object):
 
                 self.processor.check_physical_error(error_code, physical_line)
 
-    def _log_token(self, token):
-        if token[2][0] == token[3][0]:
-            pos = '[%s:%s]' % (token[2][1] or '', token[3][1])
-        else:
-            pos = 'l.%s' % token[3][0]
-        LOG.debug('l.%s\t%s\t%s\t%r' %
-                  (token[2][0], pos, tokenize.tok_name[token[0]],
-                      token[1]))
-
     def process_tokens(self):
         """Process tokens and trigger checks.
 
@@ -269,23 +256,23 @@ class FileChecker(object):
         :meth:`flake8.checker.FileChecker.run_checks`.
         """
         parens = 0
-        processor = self.processor
-        for token in processor.generate_tokens():
+        file_processor = self.processor
+        for token in file_processor.generate_tokens():
             self.check_physical_eol(token)
             token_type, text = token[0:2]
-            self._log_token(token)
+            processor.log_token(token)
             if token_type == tokenize.OP:
-                parens = utils.count_parentheses(parens, text)
+                parens = processor.count_parentheses(parens, text)
             elif parens == 0:
-                if utils.token_is_newline(token):
+                if processor.token_is_newline(token):
                     self.handle_newline(token_type)
-                elif (utils.token_is_comment(token) and
-                        len(processor.tokens) == 1):
+                elif (processor.token_is_comment(token) and
+                        len(file_processor.tokens) == 1):
                     self.handle_comment(token, text)
 
-        if processor.tokens:
+        if file_processor.tokens:
             # If any tokens are left over, process them
-            self.run_physical_checks(processor.lines[-1])
+            self.run_physical_checks(file_processor.lines[-1])
             self.run_logical_checks()
 
     def run_checks(self):
@@ -319,10 +306,10 @@ class FileChecker(object):
 
     def check_physical_eol(self, token):
         """Run physical checks if and only if it is at the end of the line."""
-        if utils.is_eol_token(token):
+        if processor.is_eol_token(token):
             # Obviously, a newline token ends a single physical line.
             self.run_physical_checks(token[4])
-        elif utils.is_multiline_string(token):
+        elif processor.is_multiline_string(token):
             # Less obviously, a string that contains newlines is a
             # multiline string, either triple-quoted or with internal
             # newlines backslash-escaped. Check every physical line in the
@@ -338,241 +325,3 @@ class FileChecker(object):
             with self.processor.inside_multiline(line_number=line_no):
                 for line in self.processor.split_line(token):
                     self.run_physical_checks(line + '\n')
-
-
-class FileProcessor(object):
-    """Processes a file and holdes state.
-
-    This processes a file by generating tokens, logical and physical lines,
-    and AST trees. This also provides a way of passing state about the file
-    to checks expecting that state. Any public attribute on this object can
-    be requested by a plugin. The known public attributes are:
-
-    - blank_before
-    - blank_lines
-    - indect_char
-    - indent_level
-    - line_number
-    - logical_line
-    - max_line_length
-    - multiline
-    - noqa
-    - previous_indent_level
-    - previous_logical
-    - tokens
-    - total_lines
-    - verbose
-    """
-
-    def __init__(self, filename, options):
-        """Initialice our file processor.
-
-        :param str filename:
-            Name of the file to process
-        """
-        self.filename = filename
-        self.lines = self.read_lines()
-        self.strip_utf_bom()
-        self.options = options
-
-        # Defaults for public attributes
-        #: Number of preceding blank lines
-        self.blank_before = 0
-        #: Number of blank lines
-        self.blank_lines = 0
-        #: Character used for indentation
-        self.indent_char = None
-        #: Current level of indentation
-        self.indent_level = 0
-        #: Line number in the file
-        self.line_number = 0
-        #: Current logical line
-        self.logical_line = ''
-        #: Maximum line length as configured by the user
-        self.max_line_length = options.max_line_length
-        #: Whether the current physical line is multiline
-        self.multiline = False
-        #: Whether or not we're observing NoQA
-        self.noqa = False
-        #: Previous level of indentation
-        self.previous_indent_level = 0
-        #: Previous logical line
-        self.previous_logical = ''
-        #: Current set of tokens
-        self.tokens = []
-        #: Total number of lines in the file
-        self.total_lines = len(self.lines)
-        #: Verbosity level of Flake8
-        self.verbosity = options.verbosity
-
-    @contextlib.contextmanager
-    def inside_multiline(self, line_number):
-        """Context-manager to toggle the multiline attribute."""
-        self.line_number = line_number
-        self.multiline = True
-        yield
-        self.multiline = False
-
-    def reset_blank_before(self):
-        """Reset the blank_before attribute to zero."""
-        self.blank_before = 0
-
-    def delete_first_token(self):
-        """Delete the first token in the list of tokens."""
-        del self.tokens[0]
-
-    def visited_new_blank_line(self):
-        """Note that we visited a new blank line."""
-        self.blank_lines += 1
-
-    def build_logical_line_tokens(self):
-        """Build the mapping, comments, and logical line lists."""
-        logical = []
-        comments = []
-        length = 0
-        previous_row = previous_column = mapping = None
-        for token_type, text, start, end, line in self.tokens:
-            if token_type in SKIP_TOKENS:
-                continue
-            if not mapping:
-                mapping = [(0, start)]
-            if token_type == tokenize.COMMENT:
-                comments.append(text)
-                continue
-            if token_type == tokenize.STRING:
-                text = utils.mutate_string(text)
-            if previous_row:
-                (start_row, start_column) = start
-                if previous_row != start_row:
-                    row_index = previous_row - 1
-                    column_index = previous_column - 1
-                    previous_text = self.lines[row_index][column_index]
-                    if (previous_text == ',' or
-                            (previous_text not in '{[(' and
-                             text not in '}])')):
-                        text = ' ' + text
-                    elif previous_column != start_column:
-                        text = line[previous_column:start_column] + text
-            logical.append(text)
-            length += len(text)
-            mapping.append((length, end))
-            (previous_row, previous_column) = end
-        return comments, logical, mapping
-
-    def build_logical_line(self):
-        """Build a logical line from the current tokens list."""
-        comments, logical, mapping_list = self.build_logical_line_tokens()
-        return ''.join(comments), ''.join(logical), mapping_list
-
-    def split_line(self, token):
-        """Split a physical line's line based on new-lines.
-
-        This also auto-increments the line number for the caller.
-        """
-        for line in token[1].split('\n')[:-1]:
-            yield line
-            self.line_number += 1
-
-    def keyword_arguments_for(self, parameters, arguments=None):
-        """Generate the keyword arguments for a list of parameters."""
-        if arguments is None:
-            arguments = {}
-        for param in parameters:
-            if param not in arguments:
-                arguments[param] = getattr(self, param)
-        return arguments
-
-    def check_physical_error(self, error_code, line):
-        """Update attributes based on error code and line."""
-        if error_code == 'E101':
-            self.indent_char = line[0]
-
-    def generate_tokens(self):
-        """Tokenize the file and yield the tokens.
-
-        :raises flake8.exceptions.InvalidSyntax:
-            If a :class:`tokenize.TokenError` is raised while generating
-            tokens.
-        """
-        try:
-            for token in tokenize.generate_tokens(self.next_line):
-                if token[2][0] > self.total_lines:
-                    break
-                self.tokens.append(token)
-                yield token
-        # NOTE(sigmavirus24): pycodestyle was catching both a SyntaxError
-        # and a tokenize.TokenError. In looking a the source on Python 2 and
-        # Python 3, the SyntaxError should never arise from generate_tokens.
-        # If we were using tokenize.tokenize, we would have to catch that. Of
-        # course, I'm going to be unsurprised to be proven wrong at a later
-        # date.
-        except tokenize.TokenError as exc:
-            raise exceptions.InvalidSyntax(exc.message, exception=exc)
-
-    def next_line(self):
-        """Get the next line from the list."""
-        if self.line_number >= self.total_lines:
-            return ''
-        line = self.lines[self.line_number]
-        self.line_number += 1
-        if self.indent_char is None and line[:1] in defaults.WHITESPACE:
-            self.indent_char = line[0]
-        return line
-
-    def read_lines(self):
-        # type: () -> List[str]
-        """Read the lines for this file checker."""
-        if self.filename is None or self.filename == '-':
-            self.filename = 'stdin'
-            return self.read_lines_from_stdin()
-        return self.read_lines_from_filename()
-
-    def _readlines_py2(self):
-        # type: () -> List[str]
-        with open(self.filename, 'rU') as fd:
-            return fd.readlines()
-
-    def _readlines_py3(self):
-        # type: () -> List[str]
-        try:
-            with open(self.filename, 'rb') as fd:
-                (coding, lines) = tokenize.detect_encoding(fd.readline)
-                textfd = io.TextIOWrapper(fd, coding, line_buffering=True)
-                return ([l.decode(coding) for l in lines] +
-                        textfd.readlines())
-        except (LookupError, SyntaxError, UnicodeError):
-            # If we can't detect the codec with tokenize.detect_encoding, or
-            # the detected encoding is incorrect, just fallback to latin-1.
-            with open(self.filename, encoding='latin-1') as fd:
-                return fd.readlines()
-
-    def read_lines_from_filename(self):
-        # type: () -> List[str]
-        """Read the lines for a file."""
-        if (2, 6) <= sys.version_info < (3, 0):
-            readlines = self._readlines_py2
-        elif (3, 0) <= sys.version_info < (4, 0):
-            readlines = self._readlines_py3
-        return readlines()
-
-    def read_lines_from_stdin(self):
-        # type: () -> List[str]
-        """Read the lines from standard in."""
-        return utils.stdin_get_value().splitlines(True)
-
-    def strip_utf_bom(self):
-        # type: () -> NoneType
-        """Strip the UTF bom from the lines of the file."""
-        if not self.lines:
-            # If we have nothing to analyze quit early
-            return
-
-        first_byte = ord(self.lines[0][0])
-        if first_byte not in (0xEF, 0xFEFF):
-            return
-
-        # If the first byte of the file is a UTF-8 BOM, strip it
-        if first_byte == 0xFEFF:
-            self.lines[0] = self.lines[0][1:]
-        elif self.lines[0][:3] == '\xEF\xBB\xBF':
-            self.lines[0] = self.lines[0][3:]
diff --git a/flake8/processor.py b/flake8/processor.py
new file mode 100644
index 0000000..e681c03
--- /dev/null
+++ b/flake8/processor.py
@@ -0,0 +1,300 @@
+"""Module containing our file processor that tokenizes a file for checks."""
+import contextlib
+import io
+import sys
+import tokenize
+
+from flake8 import defaults
+from flake8 import exceptions
+from flake8 import utils
+
+NEWLINE = frozenset([tokenize.NL, tokenize.NEWLINE])
+# Work around Python < 2.6 behaviour, which does not generate NL after
+# a comment which is on a line by itself.
+COMMENT_WITH_NL = tokenize.generate_tokens(['#\n'].pop).send(None)[1] == '#\n'
+
+SKIP_TOKENS = frozenset([tokenize.NL, tokenize.NEWLINE, tokenize.INDENT,
+                         tokenize.DEDENT])
+
+
+class FileProcessor(object):
+    """Processes a file and holdes state.
+
+    This processes a file by generating tokens, logical and physical lines,
+    and AST trees. This also provides a way of passing state about the file
+    to checks expecting that state. Any public attribute on this object can
+    be requested by a plugin. The known public attributes are:
+
+    - blank_before
+    - blank_lines
+    - indect_char
+    - indent_level
+    - line_number
+    - logical_line
+    - max_line_length
+    - multiline
+    - noqa
+    - previous_indent_level
+    - previous_logical
+    - tokens
+    - total_lines
+    - verbose
+    """
+
+    def __init__(self, filename, options):
+        """Initialice our file processor.
+
+        :param str filename:
+            Name of the file to process
+        """
+        self.filename = filename
+        self.lines = self.read_lines()
+        self.strip_utf_bom()
+        self.options = options
+
+        # Defaults for public attributes
+        #: Number of preceding blank lines
+        self.blank_before = 0
+        #: Number of blank lines
+        self.blank_lines = 0
+        #: Character used for indentation
+        self.indent_char = None
+        #: Current level of indentation
+        self.indent_level = 0
+        #: Line number in the file
+        self.line_number = 0
+        #: Current logical line
+        self.logical_line = ''
+        #: Maximum line length as configured by the user
+        self.max_line_length = options.max_line_length
+        #: Whether the current physical line is multiline
+        self.multiline = False
+        #: Whether or not we're observing NoQA
+        self.noqa = False
+        #: Previous level of indentation
+        self.previous_indent_level = 0
+        #: Previous logical line
+        self.previous_logical = ''
+        #: Current set of tokens
+        self.tokens = []
+        #: Total number of lines in the file
+        self.total_lines = len(self.lines)
+        #: Verbosity level of Flake8
+        self.verbosity = options.verbosity
+
+    @contextlib.contextmanager
+    def inside_multiline(self, line_number):
+        """Context-manager to toggle the multiline attribute."""
+        self.line_number = line_number
+        self.multiline = True
+        yield
+        self.multiline = False
+
+    def reset_blank_before(self):
+        """Reset the blank_before attribute to zero."""
+        self.blank_before = 0
+
+    def delete_first_token(self):
+        """Delete the first token in the list of tokens."""
+        del self.tokens[0]
+
+    def visited_new_blank_line(self):
+        """Note that we visited a new blank line."""
+        self.blank_lines += 1
+
+    def build_logical_line_tokens(self):
+        """Build the mapping, comments, and logical line lists."""
+        logical = []
+        comments = []
+        length = 0
+        previous_row = previous_column = mapping = None
+        for token_type, text, start, end, line in self.tokens:
+            if token_type in SKIP_TOKENS:
+                continue
+            if not mapping:
+                mapping = [(0, start)]
+            if token_type == tokenize.COMMENT:
+                comments.append(text)
+                continue
+            if token_type == tokenize.STRING:
+                text = utils.mutate_string(text)
+            if previous_row:
+                (start_row, start_column) = start
+                if previous_row != start_row:
+                    row_index = previous_row - 1
+                    column_index = previous_column - 1
+                    previous_text = self.lines[row_index][column_index]
+                    if (previous_text == ',' or
+                            (previous_text not in '{[(' and
+                             text not in '}])')):
+                        text = ' ' + text
+                    elif previous_column != start_column:
+                        text = line[previous_column:start_column] + text
+            logical.append(text)
+            length += len(text)
+            mapping.append((length, end))
+            (previous_row, previous_column) = end
+        return comments, logical, mapping
+
+    def build_logical_line(self):
+        """Build a logical line from the current tokens list."""
+        comments, logical, mapping_list = self.build_logical_line_tokens()
+        return ''.join(comments), ''.join(logical), mapping_list
+
+    def split_line(self, token):
+        """Split a physical line's line based on new-lines.
+
+        This also auto-increments the line number for the caller.
+        """
+        for line in token[1].split('\n')[:-1]:
+            yield line
+            self.line_number += 1
+
+    def keyword_arguments_for(self, parameters, arguments=None):
+        """Generate the keyword arguments for a list of parameters."""
+        if arguments is None:
+            arguments = {}
+        for param in parameters:
+            if param not in arguments:
+                arguments[param] = getattr(self, param)
+        return arguments
+
+    def check_physical_error(self, error_code, line):
+        """Update attributes based on error code and line."""
+        if error_code == 'E101':
+            self.indent_char = line[0]
+
+    def generate_tokens(self):
+        """Tokenize the file and yield the tokens.
+
+        :raises flake8.exceptions.InvalidSyntax:
+            If a :class:`tokenize.TokenError` is raised while generating
+            tokens.
+        """
+        try:
+            for token in tokenize.generate_tokens(self.next_line):
+                if token[2][0] > self.total_lines:
+                    break
+                self.tokens.append(token)
+                yield token
+        # NOTE(sigmavirus24): pycodestyle was catching both a SyntaxError
+        # and a tokenize.TokenError. In looking a the source on Python 2 and
+        # Python 3, the SyntaxError should never arise from generate_tokens.
+        # If we were using tokenize.tokenize, we would have to catch that. Of
+        # course, I'm going to be unsurprised to be proven wrong at a later
+        # date.
+        except tokenize.TokenError as exc:
+            raise exceptions.InvalidSyntax(exc.message, exception=exc)
+
+    def next_line(self):
+        """Get the next line from the list."""
+        if self.line_number >= self.total_lines:
+            return ''
+        line = self.lines[self.line_number]
+        self.line_number += 1
+        if self.indent_char is None and line[:1] in defaults.WHITESPACE:
+            self.indent_char = line[0]
+        return line
+
+    def read_lines(self):
+        # type: () -> List[str]
+        """Read the lines for this file checker."""
+        if self.filename is None or self.filename == '-':
+            self.filename = 'stdin'
+            return self.read_lines_from_stdin()
+        return self.read_lines_from_filename()
+
+    def _readlines_py2(self):
+        # type: () -> List[str]
+        with open(self.filename, 'rU') as fd:
+            return fd.readlines()
+
+    def _readlines_py3(self):
+        # type: () -> List[str]
+        try:
+            with open(self.filename, 'rb') as fd:
+                (coding, lines) = tokenize.detect_encoding(fd.readline)
+                textfd = io.TextIOWrapper(fd, coding, line_buffering=True)
+                return ([l.decode(coding) for l in lines] +
+                        textfd.readlines())
+        except (LookupError, SyntaxError, UnicodeError):
+            # If we can't detect the codec with tokenize.detect_encoding, or
+            # the detected encoding is incorrect, just fallback to latin-1.
+            with open(self.filename, encoding='latin-1') as fd:
+                return fd.readlines()
+
+    def read_lines_from_filename(self):
+        # type: () -> List[str]
+        """Read the lines for a file."""
+        if (2, 6) <= sys.version_info < (3, 0):
+            readlines = self._readlines_py2
+        elif (3, 0) <= sys.version_info < (4, 0):
+            readlines = self._readlines_py3
+        return readlines()
+
+    def read_lines_from_stdin(self):
+        # type: () -> List[str]
+        """Read the lines from standard in."""
+        return utils.stdin_get_value().splitlines(True)
+
+    def strip_utf_bom(self):
+        # type: () -> NoneType
+        """Strip the UTF bom from the lines of the file."""
+        if not self.lines:
+            # If we have nothing to analyze quit early
+            return
+
+        first_byte = ord(self.lines[0][0])
+        if first_byte not in (0xEF, 0xFEFF):
+            return
+
+        # If the first byte of the file is a UTF-8 BOM, strip it
+        if first_byte == 0xFEFF:
+            self.lines[0] = self.lines[0][1:]
+        elif self.lines[0][:3] == '\xEF\xBB\xBF':
+            self.lines[0] = self.lines[0][3:]
+
+
+def is_eol_token(token):
+    """Check if the token is an end-of-line token."""
+    return token[0] in NEWLINE or token[4][token[3][1]:].lstrip() == '\\\n'
+
+if COMMENT_WITH_NL:  # If on Python 2.6
+    def is_eol_token(token, _is_eol_token=is_eol_token):
+        """Check if the token is an end-of-line token."""
+        return (_is_eol_token(token) or
+                (token[0] == tokenize.COMMENT and token[1] == token[4]))
+
+
+def is_multiline_string(token):
+    """Check if this is a multiline string."""
+    return token[0] == tokenize.STRING and '\n' in token[1]
+
+
+def token_is_newline(token):
+    """Check if the token type is a newline token type."""
+    return token[0] in NEWLINE
+
+
+def token_is_comment(token):
+    """Check if the token type is a comment."""
+    return COMMENT_WITH_NL and token[0] == tokenize.COMMENT
+
+
+def count_parentheses(current_parentheses_count, token_text):
+    """Count the number of parentheses."""
+    if token_text in '([{':
+        return current_parentheses_count + 1
+    elif token_text in '}])':
+        return current_parentheses_count - 1
+
+
+def log_token(log, token):
+    """Log a token to a provided logging object."""
+    if token[2][0] == token[3][0]:
+        pos = '[%s:%s]' % (token[2][1] or '', token[3][1])
+    else:
+        pos = 'l.%s' % token[3][0]
+    log.debug('l.%s\t%s\t%s\t%r' %
+              (token[2][0], pos, tokenize.tok_name[token[0]],
+                  token[1]))