diff --git a/fs/xfs/xfs_bmap.c b/fs/xfs/xfs_bmap.c
index 47a87de..3a6ed42 100644
--- a/fs/xfs/xfs_bmap.c
+++ b/fs/xfs/xfs_bmap.c
@@ -3569,6 +3569,27 @@
 }
 
 /*
+ * Calculate the default attribute fork offset for newly created inodes.
+ */
+uint
+xfs_default_attroffset(
+	struct xfs_inode	*ip)
+{
+	struct xfs_mount	*mp = ip->i_mount;
+	uint			offset;
+
+	if (mp->m_sb.sb_inodesize == 256) {
+		offset = XFS_LITINO(mp) -
+				XFS_BMDR_SPACE_CALC(MINABTPTRS);
+	} else {
+		offset = XFS_BMDR_SPACE_CALC(6 * MINABTPTRS);
+	}
+
+	ASSERT(offset < XFS_LITINO(mp));
+	return offset;
+}
+
+/*
  * Helper routine to reset inode di_forkoff field when switching
  * attribute fork from local to extent format - we reset it where
  * possible to make space available for inline data fork extents.
@@ -3580,15 +3601,18 @@
 	int		whichfork)
 {
 	if (whichfork == XFS_ATTR_FORK &&
-	    (ip->i_d.di_format != XFS_DINODE_FMT_DEV) &&
-	    (ip->i_d.di_format != XFS_DINODE_FMT_UUID) &&
-	    (ip->i_d.di_format != XFS_DINODE_FMT_BTREE) &&
-	    ((mp->m_attroffset >> 3) > ip->i_d.di_forkoff)) {
-		ip->i_d.di_forkoff = mp->m_attroffset >> 3;
-		ip->i_df.if_ext_max = XFS_IFORK_DSIZE(ip) /
-					(uint)sizeof(xfs_bmbt_rec_t);
-		ip->i_afp->if_ext_max = XFS_IFORK_ASIZE(ip) /
-					(uint)sizeof(xfs_bmbt_rec_t);
+	    ip->i_d.di_format != XFS_DINODE_FMT_DEV &&
+	    ip->i_d.di_format != XFS_DINODE_FMT_UUID &&
+	    ip->i_d.di_format != XFS_DINODE_FMT_BTREE) {
+		uint	dfl_forkoff = xfs_default_attroffset(ip) >> 3;
+
+		if (dfl_forkoff > ip->i_d.di_forkoff) {
+			ip->i_d.di_forkoff = dfl_forkoff;
+			ip->i_df.if_ext_max =
+				XFS_IFORK_DSIZE(ip) / sizeof(xfs_bmbt_rec_t);
+			ip->i_afp->if_ext_max =
+				XFS_IFORK_ASIZE(ip) / sizeof(xfs_bmbt_rec_t);
+		}
 	}
 }
 
@@ -4057,7 +4081,7 @@
 	case XFS_DINODE_FMT_BTREE:
 		ip->i_d.di_forkoff = xfs_attr_shortform_bytesfit(ip, size);
 		if (!ip->i_d.di_forkoff)
-			ip->i_d.di_forkoff = mp->m_attroffset >> 3;
+			ip->i_d.di_forkoff = xfs_default_attroffset(ip) >> 3;
 		else if (mp->m_flags & XFS_MOUNT_ATTR2)
 			version = 2;
 		break;
@@ -4204,12 +4228,12 @@
 	 * (a signed 16-bit number, xfs_aextnum_t).
 	 *
 	 * Note that we can no longer assume that if we are in ATTR1 that
-	 * the fork offset of all the inodes will be (m_attroffset >> 3)
-	 * because we could have mounted with ATTR2 and then mounted back
-	 * with ATTR1, keeping the di_forkoff's fixed but probably at
-	 * various positions. Therefore, for both ATTR1 and ATTR2
-	 * we have to assume the worst case scenario of a minimum size
-	 * available.
+	 * the fork offset of all the inodes will be
+	 * (xfs_default_attroffset(ip) >> 3) because we could have mounted
+	 * with ATTR2 and then mounted back with ATTR1, keeping the
+	 * di_forkoff's fixed but probably at various positions. Therefore,
+	 * for both ATTR1 and ATTR2 we have to assume the worst case scenario
+	 * of a minimum size available.
 	 */
 	if (whichfork == XFS_DATA_FORK) {
 		maxleafents = MAXEXTNUM;