diff --git a/llvm/include/llvm/MC/SectionKind.h b/llvm/include/llvm/MC/SectionKind.h
--- a/llvm/include/llvm/MC/SectionKind.h
+++ b/llvm/include/llvm/MC/SectionKind.h
@@ -24,6 +24,10 @@
     /// Metadata - Debug info sections or other metadata.
     Metadata,
 
+    /// Exclude - This section will be excluded from the final executable or
+    /// shared library. Only valid for ELF / COFF targets.
+    Exclude,
+
     /// Text - Text section, used for functions and other executable code.
     Text,
 
@@ -118,6 +122,8 @@
 
   bool isMetadata() const { return K == Metadata; }
 
+  bool isExclude() const { return K == Exclude; }
+
   bool isText() const { return K == Text || K == ExecuteOnly; }
 
   bool isExecuteOnly() const { return K == ExecuteOnly; }
@@ -180,6 +186,7 @@
 public:
 
   static SectionKind getMetadata() { return get(Metadata); }
+  static SectionKind getExclude() { return get(Exclude); }
   static SectionKind getText() { return get(Text); }
   static SectionKind getExecuteOnly() { return get(ExecuteOnly); }
   static SectionKind getReadOnly() { return get(ReadOnly); }
diff --git a/llvm/lib/CodeGen/TargetLoweringObjectFileImpl.cpp b/llvm/lib/CodeGen/TargetLoweringObjectFileImpl.cpp
--- a/llvm/lib/CodeGen/TargetLoweringObjectFileImpl.cpp
+++ b/llvm/lib/CodeGen/TargetLoweringObjectFileImpl.cpp
@@ -446,10 +446,12 @@
                                       /*AddSegmentInfo=*/false) ||
       Name == getInstrProfSectionName(IPSK_covfun, Triple::ELF,
                                       /*AddSegmentInfo=*/false) ||
-      Name == ".llvmbc" || Name == ".llvmcmd" ||
-      Name.startswith(".llvm.offloading."))
+      Name == ".llvmbc" || Name == ".llvmcmd")
     return SectionKind::getMetadata();
 
+  if (Name.startswith(".llvm.offloading"))
+    return SectionKind::getExclude();
+
   if (Name.empty() || Name[0] != '.') return K;
 
   // Default implementation based on some magic section names.
@@ -508,9 +510,12 @@
 static unsigned getELFSectionFlags(SectionKind K) {
   unsigned Flags = 0;
 
-  if (!K.isMetadata())
+  if (!K.isMetadata() && !K.isExclude())
     Flags |= ELF::SHF_ALLOC;
 
+  if (K.isExclude())
+    Flags |= ELF::SHF_EXCLUDE;
+
   if (K.isText())
     Flags |= ELF::SHF_EXECINSTR;
 
@@ -1534,6 +1539,9 @@
   if (K.isMetadata())
     Flags |=
       COFF::IMAGE_SCN_MEM_DISCARDABLE;
+  else if (K.isExclude())
+    Flags |=
+      COFF::IMAGE_SCN_LNK_REMOVE | COFF::IMAGE_SCN_MEM_DISCARDABLE;
   else if (K.isText())
     Flags |=
       COFF::IMAGE_SCN_MEM_EXECUTE |
diff --git a/llvm/test/CodeGen/X86/offload_sections.ll b/llvm/test/CodeGen/X86/offload_sections.ll
--- a/llvm/test/CodeGen/X86/offload_sections.ll
+++ b/llvm/test/CodeGen/X86/offload_sections.ll
@@ -1,6 +1,8 @@
-; RUN: llc < %s -mtriple=x86_64-unknown-linux-gnu | FileCheck %s
+; RUN: llc < %s -mtriple=x86_64-unknown-linux-gnu | FileCheck %s --check-prefix=CHECK-ELF
+; RUN: llc < %s -mtriple=x86_64-win32-gnu | FileCheck %s --check-prefix=CHECK-COFF
 
-@llvm.embedded.object = hidden constant [1 x i8] c"\00", section ".llvm.offloading.dummy"
+@llvm.embedded.object = private constant [1 x i8] c"\00", section ".llvm.offloading"
 @llvm.compiler.used = appending global [1 x i8*] [i8* getelementptr inbounds ([1 x i8], [1 x i8]* @llvm.embedded.object, i32 0, i32 0)], section "llvm.metadata"
 
-; CHECK-DAG: .section	.llvm.offloading.dummy,""
+; CHECK-ELF: .section	.llvm.offloading,"e"
+; CHECK-COFF: .section	.llvm.offloading,"dr"