diff --git a/drivers/net/tap.c b/drivers/net/tap.c
index 9e75ed3f08ce..a2be1994b389 100644
--- a/drivers/net/tap.c
+++ b/drivers/net/tap.c
@@ -957,6 +957,10 @@ static int set_offload(struct tap_queue *q, unsigned long arg)
 			if (arg & TUN_F_TSO6)
 				feature_mask |= NETIF_F_TSO6;
 		}
+
+		/* 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;
 	}
 
 	/* tun/tap driver inverts the usage for TSO offloads, where
@@ -967,7 +971,8 @@ 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))
+	if (feature_mask & (NETIF_F_TSO | NETIF_F_TSO6) ||
+	    (feature_mask & (TUN_F_USO4 | TUN_F_USO6)) == (TUN_F_USO4 | TUN_F_USO6))
 		features |= RX_OFFLOADS;
 	else
 		features &= ~RX_OFFLOADS;
@@ -1091,7 +1096,8 @@ static long tap_ioctl(struct file *file, unsigned int cmd,
 	case TUNSETOFFLOAD:
 		/* let the user check for future flags */
 		if (arg & ~(TUN_F_CSUM | TUN_F_TSO4 | TUN_F_TSO6 |
-			    TUN_F_TSO_ECN | TUN_F_UFO))
+			    TUN_F_TSO_ECN | TUN_F_UFO |
+			    TUN_F_USO4 | TUN_F_USO6))
 			return -EINVAL;
 
 		rtnl_lock();
diff --git a/drivers/net/tun.c b/drivers/net/tun.c
index b4baa2001a63..a7d17c680f4a 100644
--- a/drivers/net/tun.c
+++ b/drivers/net/tun.c
@@ -185,7 +185,7 @@ struct tun_struct {
 	struct net_device	*dev;
 	netdev_features_t	set_features;
 #define TUN_USER_FEATURES (NETIF_F_HW_CSUM|NETIF_F_TSO_ECN|NETIF_F_TSO| \
-			  NETIF_F_TSO6)
+			  NETIF_F_TSO6 | NETIF_F_GSO_UDP_L4)
 
 	int			align;
 	int			vnet_hdr_sz;
@@ -2878,6 +2878,12 @@ static int set_offload(struct tun_struct *tun, unsigned long arg)
 		}
 
 		arg &= ~TUN_F_UFO;
+
+		/* TODO: for now USO4 and USO6 should work simultaneously */
+		if (arg & TUN_F_USO4 && arg & TUN_F_USO6) {
+			features |= NETIF_F_GSO_UDP_L4;
+			arg &= ~(TUN_F_USO4 | TUN_F_USO6);
+		}
 	}
 
 	/* This gives the user a way to test for new features in future by
diff --git a/drivers/net/virtio_net.c b/drivers/net/virtio_net.c
index 19eee0655b99..7723b2a49d8e 100644
--- a/drivers/net/virtio_net.c
+++ b/drivers/net/virtio_net.c
@@ -60,13 +60,17 @@ static const unsigned long guest_offloads[] = {
 	VIRTIO_NET_F_GUEST_TSO6,
 	VIRTIO_NET_F_GUEST_ECN,
 	VIRTIO_NET_F_GUEST_UFO,
-	VIRTIO_NET_F_GUEST_CSUM
+	VIRTIO_NET_F_GUEST_CSUM,
+	VIRTIO_NET_F_GUEST_USO4,
+	VIRTIO_NET_F_GUEST_USO6
 };
 
 #define GUEST_OFFLOAD_GRO_HW_MASK ((1ULL << VIRTIO_NET_F_GUEST_TSO4) | \
 				(1ULL << VIRTIO_NET_F_GUEST_TSO6) | \
 				(1ULL << VIRTIO_NET_F_GUEST_ECN)  | \
-				(1ULL << VIRTIO_NET_F_GUEST_UFO))
+				(1ULL << VIRTIO_NET_F_GUEST_UFO)  | \
+				(1ULL << VIRTIO_NET_F_GUEST_USO4) | \
+				(1ULL << VIRTIO_NET_F_GUEST_USO6))
 
 struct virtnet_stat_desc {
 	char desc[ETH_GSTRING_LEN];
@@ -3085,7 +3089,9 @@ static int virtnet_xdp_set(struct net_device *dev, struct bpf_prog *prog,
 	        virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_TSO6) ||
 	        virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_ECN) ||
 		virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_UFO) ||
-		virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_CSUM))) {
+		virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_CSUM) ||
+		virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_USO4) ||
+		virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_USO6))) {
 		NL_SET_ERR_MSG_MOD(extack, "Can't set XDP while host is implementing GRO_HW/CSUM, disable GRO_HW/CSUM first");
 		return -EOPNOTSUPP;
 	}
@@ -3690,7 +3696,9 @@ static bool virtnet_check_guest_gso(const struct virtnet_info *vi)
 	return virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_TSO4) ||
 		virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_TSO6) ||
 		virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_ECN) ||
-		virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_UFO);
+		virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_UFO) ||
+		(virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_USO4) &&
+		virtio_has_feature(vi->vdev, VIRTIO_NET_F_GUEST_USO6));
 }
 
 static void virtnet_set_big_packets(struct virtnet_info *vi, const int mtu)
@@ -3759,6 +3767,8 @@ static int virtnet_probe(struct virtio_device *vdev)
 			dev->hw_features |= NETIF_F_TSO6;
 		if (virtio_has_feature(vdev, VIRTIO_NET_F_HOST_ECN))
 			dev->hw_features |= NETIF_F_TSO_ECN;
+		if (virtio_has_feature(vdev, VIRTIO_NET_F_HOST_USO))
+			dev->hw_features |= NETIF_F_GSO_UDP_L4;
 
 		dev->features |= NETIF_F_GSO_ROBUST;
 
@@ -4036,6 +4046,7 @@ static struct virtio_device_id id_table[] = {
 	VIRTIO_NET_F_HOST_TSO4, VIRTIO_NET_F_HOST_UFO, VIRTIO_NET_F_HOST_TSO6, \
 	VIRTIO_NET_F_HOST_ECN, VIRTIO_NET_F_GUEST_TSO4, VIRTIO_NET_F_GUEST_TSO6, \
 	VIRTIO_NET_F_GUEST_ECN, VIRTIO_NET_F_GUEST_UFO, \
+	VIRTIO_NET_F_HOST_USO, VIRTIO_NET_F_GUEST_USO4, VIRTIO_NET_F_GUEST_USO6, \
 	VIRTIO_NET_F_MRG_RXBUF, VIRTIO_NET_F_STATUS, VIRTIO_NET_F_CTRL_VQ, \
 	VIRTIO_NET_F_CTRL_RX, VIRTIO_NET_F_CTRL_VLAN, \
 	VIRTIO_NET_F_GUEST_ANNOUNCE, VIRTIO_NET_F_MQ, \
diff --git a/include/linux/virtio_net.h b/include/linux/virtio_net.h
index a960de68ac69..bdf8de2cdd93 100644
--- a/include/linux/virtio_net.h
+++ b/include/linux/virtio_net.h
@@ -15,6 +15,7 @@ static inline bool virtio_net_hdr_match_proto(__be16 protocol, __u8 gso_type)
 	case VIRTIO_NET_HDR_GSO_TCPV6:
 		return protocol == cpu_to_be16(ETH_P_IPV6);
 	case VIRTIO_NET_HDR_GSO_UDP:
+	case VIRTIO_NET_HDR_GSO_UDP_L4:
 		return protocol == cpu_to_be16(ETH_P_IP) ||
 		       protocol == cpu_to_be16(ETH_P_IPV6);
 	default:
@@ -31,6 +32,7 @@ static inline int virtio_net_hdr_set_proto(struct sk_buff *skb,
 	switch (hdr->gso_type & ~VIRTIO_NET_HDR_GSO_ECN) {
 	case VIRTIO_NET_HDR_GSO_TCPV4:
 	case VIRTIO_NET_HDR_GSO_UDP:
+	case VIRTIO_NET_HDR_GSO_UDP_L4:
 		skb->protocol = cpu_to_be16(ETH_P_IP);
 		break;
 	case VIRTIO_NET_HDR_GSO_TCPV6:
@@ -69,6 +71,11 @@ static inline int virtio_net_hdr_to_skb(struct sk_buff *skb,
 			ip_proto = IPPROTO_UDP;
 			thlen = sizeof(struct udphdr);
 			break;
+		case VIRTIO_NET_HDR_GSO_UDP_L4:
+			gso_type = SKB_GSO_UDP_L4;
+			ip_proto = IPPROTO_UDP;
+			thlen = sizeof(struct udphdr);
+			break;
 		default:
 			return -EINVAL;
 		}
@@ -182,6 +189,8 @@ static inline int virtio_net_hdr_from_skb(const struct sk_buff *skb,
 			hdr->gso_type = VIRTIO_NET_HDR_GSO_TCPV4;
 		else if (sinfo->gso_type & SKB_GSO_TCPV6)
 			hdr->gso_type = VIRTIO_NET_HDR_GSO_TCPV6;
+		else if (sinfo->gso_type & SKB_GSO_UDP_L4)
+			hdr->gso_type = VIRTIO_NET_HDR_GSO_UDP_L4;
 		else
 			return -EINVAL;
 		if (sinfo->gso_type & SKB_GSO_TCP_ECN)
diff --git a/include/uapi/linux/if_tun.h b/include/uapi/linux/if_tun.h
index b6d7b868f290..287cdc81c939 100644
--- a/include/uapi/linux/if_tun.h
+++ b/include/uapi/linux/if_tun.h
@@ -90,6 +90,8 @@
 #define TUN_F_TSO6	0x04	/* I can handle TSO for IPv6 packets */
 #define TUN_F_TSO_ECN	0x08	/* I can handle TSO with ECN bits. */
 #define TUN_F_UFO	0x10	/* I can handle UFO packets */
+#define TUN_F_USO4	0x20	/* I can handle USO for IPv4 packets */
+#define TUN_F_USO6	0x40	/* I can handle USO for IPv6 packets */
 
 /* Protocol info prepended to the packets (when IFF_NO_PI is not set) */
 #define TUN_PKT_STRIP	0x0001
diff --git a/include/uapi/linux/virtio_net.h b/include/uapi/linux/virtio_net.h
index 6cb842ea8979..b4062bed186a 100644
--- a/include/uapi/linux/virtio_net.h
+++ b/include/uapi/linux/virtio_net.h
@@ -57,6 +57,9 @@
 					 * Steering */
 #define VIRTIO_NET_F_CTRL_MAC_ADDR 23	/* Set MAC address */
 #define VIRTIO_NET_F_NOTF_COAL	53	/* Device supports notifications coalescing */
+#define VIRTIO_NET_F_GUEST_USO4	54	/* Guest can handle USOv4 in. */
+#define VIRTIO_NET_F_GUEST_USO6	55	/* Guest can handle USOv6 in. */
+#define VIRTIO_NET_F_HOST_USO	56	/* Host can handle USO in. */
 #define VIRTIO_NET_F_HASH_REPORT  57	/* Supports hash report */
 #define VIRTIO_NET_F_RSS	  60	/* Supports RSS RX steering */
 #define VIRTIO_NET_F_RSC_EXT	  61	/* extended coalescing info */
@@ -130,6 +133,7 @@ struct virtio_net_hdr_v1 {
 #define VIRTIO_NET_HDR_GSO_TCPV4	1	/* GSO frame, IPv4 TCP (TSO) */
 #define VIRTIO_NET_HDR_GSO_UDP		3	/* GSO frame, IPv4 UDP (UFO) */
 #define VIRTIO_NET_HDR_GSO_TCPV6	4	/* GSO frame, IPv6 TCP */
+#define VIRTIO_NET_HDR_GSO_UDP_L4	5	/* GSO frame, IPv4& IPv6 UDP (USO) */
 #define VIRTIO_NET_HDR_GSO_ECN		0x80	/* TCP has ECN set */
 	__u8 gso_type;
 	__virtio16 hdr_len;	/* Ethernet + IP + tcp/udp hdrs */
diff --git a/net/ipv4/udp_offload.c b/net/ipv4/udp_offload.c
index aedde65e2268..1f01e15ca24f 100644
--- a/net/ipv4/udp_offload.c
+++ b/net/ipv4/udp_offload.c
@@ -387,7 +387,8 @@ static struct sk_buff *udp4_ufo_fragment(struct sk_buff *skb,
 	if (!pskb_may_pull(skb, sizeof(struct udphdr)))
 		goto out;
 
-	if (skb_shinfo(skb)->gso_type & SKB_GSO_UDP_L4)
+	if (skb_shinfo(skb)->gso_type & SKB_GSO_UDP_L4 &&
+	    !skb_gso_ok(skb, features | NETIF_F_GSO_ROBUST))
 		return __udp_gso_segment(skb, features, false);
 
 	mss = skb_shinfo(skb)->gso_size;
diff --git a/net/ipv6/udp_offload.c b/net/ipv6/udp_offload.c
index e0e10f6bcdc1..c39c1e32f980 100644
--- a/net/ipv6/udp_offload.c
+++ b/net/ipv6/udp_offload.c
@@ -42,7 +42,8 @@ static struct sk_buff *udp6_ufo_fragment(struct sk_buff *skb,
 		if (!pskb_may_pull(skb, sizeof(struct udphdr)))
 			goto out;
 
-		if (skb_shinfo(skb)->gso_type & SKB_GSO_UDP_L4)
+		if (skb_shinfo(skb)->gso_type & SKB_GSO_UDP_L4 &&
+		    !skb_gso_ok(skb, features | NETIF_F_GSO_ROBUST))
 			return __udp_gso_segment(skb, features, true);
 
 		mss = skb_shinfo(skb)->gso_size;