NETIF_F_TSO6_BIT,               /* ... TCPv6 segmentation */
        NETIF_F_FSO_BIT,                /* ... FCoE segmentation */
        NETIF_F_GSO_GRE_BIT,            /* ... GRE with TSO */
+       NETIF_F_GSO_IPIP_BIT,           /* ... IPIP tunnel with TSO */
        NETIF_F_GSO_UDP_TUNNEL_BIT,     /* ... UDP TUNNEL with TSO */
        NETIF_F_GSO_MPLS_BIT,           /* ... MPLS segmentation */
        /**/NETIF_F_GSO_LAST =          /* last bit, see GSO_MASK */
 #define NETIF_F_RXFCS          __NETIF_F(RXFCS)
 #define NETIF_F_RXALL          __NETIF_F(RXALL)
 #define NETIF_F_GSO_GRE                __NETIF_F(GSO_GRE)
+#define NETIF_F_GSO_IPIP       __NETIF_F(GSO_IPIP)
 #define NETIF_F_GSO_UDP_TUNNEL __NETIF_F(GSO_UDP_TUNNEL)
 #define NETIF_F_GSO_MPLS       __NETIF_F(GSO_MPLS)
 #define NETIF_F_HW_VLAN_STAG_FILTER __NETIF_F(HW_VLAN_STAG_FILTER)
 
 
        SKB_GSO_GRE = 1 << 6,
 
-       SKB_GSO_UDP_TUNNEL = 1 << 7,
+       SKB_GSO_IPIP = 1 << 7,
 
-       SKB_GSO_MPLS = 1 << 8,
+       SKB_GSO_UDP_TUNNEL = 1 << 8,
+
+       SKB_GSO_MPLS = 1 << 9,
 };
 
 #if BITS_PER_LONG > 32
 
        [NETIF_F_TSO6_BIT] =             "tx-tcp6-segmentation",
        [NETIF_F_FSO_BIT] =              "tx-fcoe-segmentation",
        [NETIF_F_GSO_GRE_BIT] =          "tx-gre-segmentation",
+       [NETIF_F_GSO_IPIP_BIT] =         "tx-ipip-segmentation",
        [NETIF_F_GSO_UDP_TUNNEL_BIT] =   "tx-udp_tnl-segmentation",
        [NETIF_F_GSO_MPLS_BIT] =         "tx-mpls-segmentation",
 
 
                       SKB_GSO_DODGY |
                       SKB_GSO_TCP_ECN |
                       SKB_GSO_GRE |
+                      SKB_GSO_IPIP |
                       SKB_GSO_TCPV6 |
                       SKB_GSO_UDP_TUNNEL |
                       SKB_GSO_MPLS |
        },
 };
 
+static const struct net_offload ipip_offload = {
+       .callbacks = {
+               .gso_send_check = inet_gso_send_check,
+               .gso_segment    = inet_gso_segment,
+       },
+};
+
 static int __init ipv4_offload_init(void)
 {
        /*
                pr_crit("%s: Cannot add TCP protocol offload\n", __func__);
 
        dev_add_offload(&ip_packet_offload);
+       inet_add_offload(&ipip_offload, IPPROTO_IPIP);
        return 0;
 }
 
 
                                  SKB_GSO_UDP |
                                  SKB_GSO_DODGY |
                                  SKB_GSO_TCP_ECN |
-                                 SKB_GSO_GRE)))
+                                 SKB_GSO_GRE |
+                                 SKB_GSO_IPIP)))
                goto out;
 
        if (unlikely(!pskb_may_pull(skb, sizeof(*greh))))
 
        if (unlikely(skb->protocol != htons(ETH_P_IP)))
                goto tx_error;
 
-       if (likely(!skb->encapsulation)) {
-               skb_reset_inner_headers(skb);
-               skb->encapsulation = 1;
-       }
+       skb = iptunnel_handle_offloads(skb, false, SKB_GSO_IPIP);
+       if (IS_ERR(skb))
+               goto out;
 
        ip_tunnel_xmit(skb, dev, tiph, tiph->protocol);
        return NETDEV_TX_OK;
 
 tx_error:
-       dev->stats.tx_errors++;
        dev_kfree_skb(skb);
+out:
+       dev->stats.tx_errors++;
        return NETDEV_TX_OK;
 }
 
 #define IPIP_FEATURES (NETIF_F_SG |            \
                       NETIF_F_FRAGLIST |       \
                       NETIF_F_HIGHDMA |        \
+                      NETIF_F_GSO_SOFTWARE |   \
                       NETIF_F_HW_CSUM)
 
 static void ipip_tunnel_setup(struct net_device *dev)
 
                               SKB_GSO_TCP_ECN |
                               SKB_GSO_TCPV6 |
                               SKB_GSO_GRE |
+                              SKB_GSO_IPIP |
                               SKB_GSO_MPLS |
                               SKB_GSO_UDP_TUNNEL |
                               0) ||
 
 
                if (unlikely(type & ~(SKB_GSO_UDP | SKB_GSO_DODGY |
                                      SKB_GSO_UDP_TUNNEL |
+                                     SKB_GSO_IPIP |
                                      SKB_GSO_GRE | SKB_GSO_MPLS) ||
                             !(type & (SKB_GSO_UDP))))
                        goto out;
 
                       SKB_GSO_DODGY |
                       SKB_GSO_TCP_ECN |
                       SKB_GSO_GRE |
+                      SKB_GSO_IPIP |
                       SKB_GSO_UDP_TUNNEL |
                       SKB_GSO_MPLS |
                       SKB_GSO_TCPV6 |
 
                                      SKB_GSO_DODGY |
                                      SKB_GSO_UDP_TUNNEL |
                                      SKB_GSO_GRE |
+                                     SKB_GSO_IPIP |
                                      SKB_GSO_MPLS) ||
                             !(type & (SKB_GSO_UDP))))
                        goto out;
 
                                  SKB_GSO_DODGY |
                                  SKB_GSO_TCP_ECN |
                                  SKB_GSO_GRE |
+                                 SKB_GSO_IPIP |
                                  SKB_GSO_MPLS)))
                goto out;