diff --git a/flang/lib/Lower/ConvertVariable.cpp b/flang/lib/Lower/ConvertVariable.cpp
--- a/flang/lib/Lower/ConvertVariable.cpp
+++ b/flang/lib/Lower/ConvertVariable.cpp
@@ -721,9 +721,12 @@
     if (auto mutBox = extVal.getBoxOf<fir::MutableBoxValue>()) {
       // The dummy argument is not passed in the ENTRY so it should not be
       // deallocated.
-      if (mlir::Operation *op = mutBox->getAddr().getDefiningOp())
-        if (mlir::isa<fir::AllocaOp>(op))
+      if (mlir::Operation *op = mutBox->getAddr().getDefiningOp()) {
+        if (auto declOp = mlir::dyn_cast<hlfir::DeclareOp>(op))
+          op = declOp.getMemref().getDefiningOp();
+        if (op && mlir::isa<fir::AllocaOp>(op))
           return;
+      }
       mlir::Location loc = converter.getCurrentLocation();
       fir::FirOpBuilder &builder = converter.getFirOpBuilder();
       auto genDeallocateWithTypeDesc = [&]() {
diff --git a/flang/test/HLFIR/dummy_deallocation.f90 b/flang/test/HLFIR/dummy_deallocation.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/HLFIR/dummy_deallocation.f90
@@ -0,0 +1,16 @@
+! RUN: bbc -emit-fir -hlfir %s -o - | FileCheck %s
+! RUN: bbc -emit-fir %s -o - | FileCheck %s
+
+! Test that the intent(out) allocatable dummy argument
+! is not deallocated in entry SUB_B.
+
+! CHECK-LABEL: func.func @_QPsub_a
+! CHECK: fir.freemem
+
+! CHECK-LABEL: func.func @_QPsub_b
+! CHECK-NOT: fir.freemem
+SUBROUTINE SUB_A(A)
+  INTEGER, INTENT(out), ALLOCATABLE, DIMENSION (:) :: A
+  RETURN
+  ENTRY SUB_B
+END SUBROUTINE SUB_A