diff --git a/fs/xfs/libxfs/xfs_iext_tree.c b/fs/xfs/libxfs/xfs_iext_tree.c
index 771dd072015d5..bc690f2409faa 100644
--- a/fs/xfs/libxfs/xfs_iext_tree.c
+++ b/fs/xfs/libxfs/xfs_iext_tree.c
@@ -614,16 +614,15 @@ xfs_iext_realloc_root(
 }
 
 /*
- * Increment the sequence counter if we are on a COW fork.  This allows
- * the writeback code to skip looking for a COW extent if the COW fork
- * hasn't changed.  We use WRITE_ONCE here to ensure the update to the
- * sequence counter is seen before the modifications to the extent
- * tree itself take effect.
+ * Increment the sequence counter on extent tree changes. If we are on a COW
+ * fork, this allows the writeback code to skip looking for a COW extent if the
+ * COW fork hasn't changed. We use WRITE_ONCE here to ensure the update to the
+ * sequence counter is seen before the modifications to the extent tree itself
+ * take effect.
  */
 static inline void xfs_iext_inc_seq(struct xfs_ifork *ifp, int state)
 {
-	if (state & BMAP_COWFORK)
-		WRITE_ONCE(ifp->if_seq, READ_ONCE(ifp->if_seq) + 1);
+	WRITE_ONCE(ifp->if_seq, READ_ONCE(ifp->if_seq) + 1);
 }
 
 void
diff --git a/fs/xfs/libxfs/xfs_inode_fork.h b/fs/xfs/libxfs/xfs_inode_fork.h
index 60361d2d74a18..00c62ce170d0e 100644
--- a/fs/xfs/libxfs/xfs_inode_fork.h
+++ b/fs/xfs/libxfs/xfs_inode_fork.h
@@ -14,7 +14,7 @@ struct xfs_dinode;
  */
 struct xfs_ifork {
 	int			if_bytes;	/* bytes in if_u1 */
-	unsigned int		if_seq;		/* cow fork mod counter */
+	unsigned int		if_seq;		/* fork mod counter */
 	struct xfs_btree_block	*if_broot;	/* file's incore btree root */
 	short			if_broot_bytes;	/* bytes allocated for root */
 	unsigned char		if_flags;	/* per-fork flags */