diff --git a/[refs] b/[refs]
index 02367ce0bc49..9a7bd4b24b34 100644
--- a/[refs]
+++ b/[refs]
@@ -1,2 +1,2 @@
 ---
-refs/heads/master: c29f40ca19b8ca284a2d1415e26b802bc9b2fb67
+refs/heads/master: 0646819cd31786f4b024d0056f73adf460be40aa
diff --git a/trunk/include/linux/netdevice.h b/trunk/include/linux/netdevice.h
index 0eac07c95255..c1b2b5ff7890 100644
--- a/trunk/include/linux/netdevice.h
+++ b/trunk/include/linux/netdevice.h
@@ -2636,7 +2636,8 @@ static inline int netif_needs_gso(struct sk_buff *skb,
 	netdev_features_t features)
 {
 	return skb_is_gso(skb) && (!skb_gso_ok(skb, features) ||
-		unlikely(skb->ip_summed != CHECKSUM_PARTIAL));
+		unlikely((skb->ip_summed != CHECKSUM_PARTIAL) &&
+			 (skb->ip_summed != CHECKSUM_UNNECESSARY)));
 }
 
 static inline void netif_set_gso_max_size(struct net_device *dev,