diff --git a/drivers/net/tap.c b/drivers/net/tap.c
index 5d2d34d24ce8..d4ca2fee538b 100644
--- a/drivers/net/tap.c
+++ b/drivers/net/tap.c
@@ -883,7 +883,7 @@ static int set_offload(struct tap_queue *q, unsigned long arg)
 
 		/* TODO: for now USO4 and USO6 should work simultaneously */
 		if ((arg & (TUN_F_USO4 | TUN_F_USO6)) == (TUN_F_USO4 | TUN_F_USO6))
-			features |= NETIF_F_GSO_UDP_L4;
+			feature_mask |= NETIF_F_GSO_UDP_L4;
 	}
 
 	/* tun/tap driver inverts the usage for TSO offloads, where
@@ -894,8 +894,7 @@ static int set_offload(struct tap_queue *q, unsigned long arg)
 	 * When user space turns off TSO, we turn off GSO/LRO so that
 	 * user-space will not receive TSO frames.
 	 */
-	if (feature_mask & (NETIF_F_TSO | NETIF_F_TSO6) ||
-	    (feature_mask & (TUN_F_USO4 | TUN_F_USO6)) == (TUN_F_USO4 | TUN_F_USO6))
+	if (feature_mask & (NETIF_F_TSO | NETIF_F_TSO6 | NETIF_F_GSO_UDP_L4))
 		features |= RX_OFFLOADS;
 	else
 		features &= ~RX_OFFLOADS;