diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp b/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfCompileUnit.cpp
@@ -982,7 +982,8 @@
   DIE *ContextDIE;
   DwarfCompileUnit *ContextCU = this;
 
-  if (includeMinimalInlineScopes())
+  // -fdebug-info-for-profiling requires a subprogram DIE.
+  if (includeMinimalInlineScopes() && !getCUNode()->getDebugInfoForProfiling())
     ContextDIE = &getUnitDie();
   // Some of this is duplicated from DwarfUnit::getOrCreateSubprogramDIE, with
   // the important distinction that the debug node is not associated with the
@@ -996,7 +997,10 @@
     // The scope may be shared with a subprogram that has already been
     // constructed in another CU, in which case we need to construct this
     // subprogram in the same CU.
-    ContextCU = DD->lookupCU(ContextDIE->getUnitDie());
+    DwarfCompileUnit *OtherContextCU = DD->lookupCU(ContextDIE->getUnitDie());
+    // If the context was not found, revert to the previous value.
+    if (OtherContextCU)
+      ContextCU = OtherContextCU;
   }
 
   // Passing null as the associated node because the abstract definition
diff --git a/llvm/test/DebugInfo/X86/debug-info-for-profiling-crash.ll b/llvm/test/DebugInfo/X86/debug-info-for-profiling-crash.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/DebugInfo/X86/debug-info-for-profiling-crash.ll
@@ -0,0 +1,55 @@
+; RUN: llc %s -split-dwarf-file=%t.dwo -filetype=obj -o - | llvm-dwarfdump -debug-info - | FileCheck %s
+
+;; IR simplified from:
+; void f1();
+; __attribute__((always_inline)) inline void f2() { f1(); }
+; void f3() { f2(); }
+
+;; Which raises assertion failures when running: clang -fsplit-dwarf-inlining -g -gsplit-dwarf -fdebug-info-for-profiling -O2
+
+; CHECK: .debug_info contents:
+; CHECK:  DW_TAG_compile_unit
+; CHECK:    DW_TAG_subprogram
+; CHECK:      DW_AT_linkage_name	("_Z2f2v")
+; CHECK:      DW_AT_name	("f2")
+; CHECK:    DW_TAG_subprogram
+; CHECK:      DW_AT_linkage_name	("_Z2f3v")
+; CHECK:      DW_AT_name	("f3")
+; CHECK:      DW_TAG_inlined_subroutine
+; CHECK:        DW_AT_abstract_origin	({{.*}} "_Z2f2v")
+
+; CHECK: .debug_info.dwo contents:
+
+; ModuleID = '/tmp/repro.cc'
+source_filename = "/tmp/repro.cc"
+target datalayout = "e-m:e-p270:32:32-p271:32:32-p272:64:64-i64:64-f80:128-n8:16:32:64-S128"
+target triple = "x86_64-unknown-linux-gnu"
+
+; Function Attrs: noinline optnone uwtable mustprogress
+define dso_local void @_Z2f3v() !dbg !7 {
+entry:
+  call void @_Z2f1v(), !dbg !11
+  ret void, !dbg !14
+}
+
+declare dso_local void @_Z2f1v()
+
+!llvm.dbg.cu = !{!0}
+!llvm.module.flags = !{!3, !4, !5}
+!llvm.ident = !{!6}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang version 12.0.0 (https://github.com/llvm/llvm-project.git 6834435362ef7830398ece43f527492e31e372b6)", isOptimized: false, runtimeVersion: 0, splitDebugFilename: "/tmp/crash.dwo", emissionKind: FullDebug, enums: !2, debugInfoForProfiling: true, nameTableKind: GNU)
+!1 = !DIFile(filename: "/tmp/crash.cc", directory: "/tmp")
+!2 = !{}
+!3 = !{i32 7, !"Dwarf Version", i32 4}
+!4 = !{i32 2, !"Debug Info Version", i32 3}
+!5 = !{i32 1, !"wchar_size", i32 4}
+!6 = !{!"clang version 12.0.0 (https://github.com/llvm/llvm-project.git 6834435362ef7830398ece43f527492e31e372b6)"}
+!7 = distinct !DISubprogram(name: "f3", linkageName: "_Z2f3v", scope: !8, file: !8, line: 3, type: !9, scopeLine: 3, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !2)
+!8 = !DIFile(filename: "/tmp/crash.cc", directory: "/tmp")
+!9 = !DISubroutineType(types: !10)
+!10 = !{null}
+!11 = !DILocation(line: 2, column: 51, scope: !12, inlinedAt: !13)
+!12 = distinct !DISubprogram(name: "f2", linkageName: "_Z2f2v", scope: !8, file: !8, line: 2, type: !9, scopeLine: 2, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition, unit: !0, retainedNodes: !2)
+!13 = distinct !DILocation(line: 3, column: 13, scope: !7)
+!14 = !DILocation(line: 3, column: 19, scope: !7)