diff --git a/[refs] b/[refs]
index 01a9cd928f42..3ff9e687d61b 100644
--- a/[refs]
+++ b/[refs]
@@ -1,2 +1,2 @@
 ---
-refs/heads/master: 8f4a0a3d9f9706da5a9d053fe39854c160250ddc
+refs/heads/master: cdbee74ce74cd66de42a6f6d0edfa74fa9a66f2a
diff --git a/trunk/include/linux/netdevice.h b/trunk/include/linux/netdevice.h
index 4535a4ea9760..261067b94559 100644
--- a/trunk/include/linux/netdevice.h
+++ b/trunk/include/linux/netdevice.h
@@ -2657,7 +2657,8 @@ static inline bool 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,