diff --git a/clang/docs/ReleaseNotes.rst b/clang/docs/ReleaseNotes.rst
--- a/clang/docs/ReleaseNotes.rst
+++ b/clang/docs/ReleaseNotes.rst
@@ -554,6 +554,8 @@
 
 - Patchable function entry (``-fpatchable-function-entry``) is now supported
   on LoongArch.
+- Fixed incorrect ABI lowering related to the handling of empty structs in C++
+  parameter passing.
 
 RISC-V Support
 ^^^^^^^^^^^^^^
diff --git a/clang/lib/CodeGen/TargetInfo.cpp b/clang/lib/CodeGen/TargetInfo.cpp
--- a/clang/lib/CodeGen/TargetInfo.cpp
+++ b/clang/lib/CodeGen/TargetInfo.cpp
@@ -11927,9 +11927,9 @@
     llvm::Type *&Field2Ty, CharUnits &Field2Off) const {
   bool IsInt = Ty->isIntegralOrEnumerationType();
   bool IsFloat = Ty->isRealFloatingType();
+  uint64_t Size = getContext().getTypeSize(Ty);
 
   if (IsInt || IsFloat) {
-    uint64_t Size = getContext().getTypeSize(Ty);
     if (IsInt && Size > GRLen)
       return false;
     // Can't be eligible if larger than the FP registers. Half precision isn't
@@ -11954,6 +11954,24 @@
     return false;
   }
 
+  if (isEmptyRecord(getContext(), Ty, true)) {
+    // Ignore the empty record in C mode.
+    if (Size == 0)
+      return true;
+    // Treat the empty record as char in C++ mode.
+    if (!Field1Ty) {
+      Field1Ty = llvm::Type::getInt8Ty(getVMContext());
+      Field1Off = CurOff;
+      return true;
+    }
+    if (!Field2Ty) {
+      Field2Ty = llvm::Type::getInt8Ty(getVMContext());
+      Field2Off = CurOff;
+      return true;
+    }
+    return false;
+  }
+
   if (auto CTy = Ty->getAs<ComplexType>()) {
     if (Field1Ty)
       return false;
@@ -11985,8 +12003,6 @@
     // copy constructor are not eligible for the FP calling convention.
     if (getRecordArgABI(Ty, CGT.getCXXABI()))
       return false;
-    if (isEmptyRecord(getContext(), Ty, true))
-      return true;
     const RecordDecl *RD = RTy->getDecl();
     // Unions aren't eligible unless they're empty (which is caught above).
     if (RD->isUnion())
@@ -12121,12 +12137,12 @@
                                            CGCXXABI::RAA_DirectInMemory);
   }
 
-  // Ignore empty structs/unions.
-  if (isEmptyRecord(getContext(), Ty, true))
-    return ABIArgInfo::getIgnore();
-
   uint64_t Size = getContext().getTypeSize(Ty);
 
+  // Empty records of size 0 are always ignored.
+  if (isEmptyRecord(getContext(), Ty, true) && Size == 0)
+    return ABIArgInfo::getIgnore();
+
   // Pass floating point values via FARs if possible.
   if (IsFixed && Ty->isFloatingType() && !Ty->isComplexType() &&
       FRLen >= Size && FARsLeft) {
diff --git a/clang/test/CodeGenCXX/LoongArch/abi-lp64d-empty-struct.cpp b/clang/test/CodeGenCXX/LoongArch/abi-lp64d-empty-struct.cpp
--- a/clang/test/CodeGenCXX/LoongArch/abi-lp64d-empty-struct.cpp
+++ b/clang/test/CodeGenCXX/LoongArch/abi-lp64d-empty-struct.cpp
@@ -6,14 +6,13 @@
 /// If the empty struct is a struct's member, will be treated as
 /// fixed-point member.
 /// WOA: Bit width of the argument.
-/// FIXME: Empty struct is always passed or returned in C++ mode.
 
 /// 1. 0 < WOA <= GRLEN
 /// 1.a. Only fixed-point members.
 
 struct empty_s {};
-// CHECK-LABEL: define dso_local void @_Z12empty_struct7empty_s
-// CHECK-SAME: () #[[ATTR0:[0-9]+]] {
+// CHECK-LABEL: define dso_local i64 @_Z12empty_struct7empty_s
+// CHECK-SAME: (i64 [[E_COERCE:%.*]]) #[[ATTR0:[0-9]+]] {
 struct empty_s empty_struct(struct empty_s e) {
   return e;
 }
@@ -39,8 +38,8 @@
   char c;
   float f32;
 };
-// CHECK-LABEL: define dso_local { i8, float } @_Z23empty_char_float_struct18empty_char_float_s
-// CHECK-SAME: (i8 [[TMP0:%.*]], float [[TMP1:%.*]]) #[[ATTR0:[0-9]+]] {
+// CHECK-LABEL: define dso_local i64 @_Z23empty_char_float_struct18empty_char_float_s
+// CHECK-SAME: (i64 [[S_COERCE:%.*]]) #[[ATTR0:[0-9]+]] {
 struct empty_char_float_s empty_char_float_struct(struct empty_char_float_s s) {
   return s;
 }
@@ -51,8 +50,8 @@
   struct empty_s e;
   float f32;
 };
-// CHECK-LABEL: define dso_local float @_Z18empty_float_struct13empty_float_s
-// CHECK-SAME: (float [[TMP0:%.*]]) #[[ATTR0:[0-9]+]] {
+// CHECK-LABEL: define dso_local { i8, float } @_Z18empty_float_struct13empty_float_s
+// CHECK-SAME: (i8 [[TMP0:%.*]], float [[TMP1:%.*]]) #[[ATTR0:[0-9]+]] {
 struct empty_float_s empty_float_struct(struct empty_float_s s) {
   return s;
 }
@@ -62,8 +61,8 @@
   struct empty_s e;
 };
 
-// CHECK-LABEL: define dso_local float @_Z18float_empty_struct13float_empty_s
-// CHECK-SAME: (float [[TMP0:%.*]]) #[[ATTR0:[0-9]+]] {
+// CHECK-LABEL: define dso_local { float, i8 } @_Z18float_empty_struct13float_empty_s
+// CHECK-SAME: (float [[TMP0:%.*]], i8 [[TMP1:%.*]]) #[[ATTR0:[0-9]+]] {
 struct float_empty_s float_empty_struct(struct float_empty_s s) {
   return s;
 }
@@ -92,8 +91,8 @@
   struct empty_s e;
   double f64;
 };
-// CHECK-LABEL: define dso_local double @_Z19empty_double_struct14empty_double_s
-// CHECK-SAME: (double [[TMP0:%.*]]) #[[ATTR0:[0-9]+]] {
+// CHECK-LABEL: define dso_local { i8, double } @_Z19empty_double_struct14empty_double_s
+// CHECK-SAME: (i8 [[TMP0:%.*]], double [[TMP1:%.*]]) #[[ATTR0:[0-9]+]] {
 struct empty_double_s empty_double_struct(struct empty_double_s s) {
   return s;
 }
@@ -102,8 +101,8 @@
   double f64;
   struct empty_s e;
 };
-// CHECK-LABEL: define dso_local double @_Z19double_empty_struct14double_empty_s
-// CHECK-SAME: (double [[TMP0:%.*]]) #[[ATTR0:[0-9]+]] {
+// CHECK-LABEL: define dso_local { double, i8 } @_Z19double_empty_struct14double_empty_s
+// CHECK-SAME: (double [[TMP0:%.*]], i8 [[TMP1:%.*]]) #[[ATTR0:[0-9]+]] {
 struct double_empty_s double_empty_struct(struct double_empty_s s) {
   return s;
 }
@@ -115,8 +114,8 @@
   float f32;
   char c;
 };
-// CHECK-LABEL: define dso_local { float, i8 } @_Z23empty_float_char_struct18empty_float_char_s
-// CHECK-SAME: (float [[TMP0:%.*]], i8 [[TMP1:%.*]]) #[[ATTR0:[0-9]+]] {
+// CHECK-LABEL: define dso_local [2 x i64] @_Z23empty_float_char_struct18empty_float_char_s
+// CHECK-SAME: ([2 x i64] [[S_COERCE:%.*]]) #[[ATTR0:[0-9]+]] {
 struct empty_float_char_s empty_float_char_struct(struct empty_float_char_s s) {
   return s;
 }
@@ -126,8 +125,8 @@
   float f32;
   double f64;
 };
-// CHECK-LABEL: define dso_local { float, double } @_Z25empty_float_double_struct20empty_float_double_s
-// CHECK-SAME: (float [[TMP0:%.*]], double [[TMP1:%.*]]) #[[ATTR0:[0-9]+]] {
+// CHECK-LABEL: define dso_local [2 x i64] @_Z25empty_float_double_struct20empty_float_double_s
+// CHECK-SAME: ([2 x i64] [[S_COERCE:%.*]]) #[[ATTR0:[0-9]+]] {
 struct empty_float_double_s empty_float_double_struct(struct empty_float_double_s s) {
   return s;
 }
@@ -150,8 +149,8 @@
   double f64;
   struct empty_s e2;
 };
-// CHECK-LABEL: define dso_local double @_Z25empty_double_empty_struct20empty_double_empty_s
-// CHECK-SAME: (double [[TMP0:%.*]]) #[[ATTR0:[0-9]+]] {
+// CHECK-LABEL: define dso_local void @_Z25empty_double_empty_struct20empty_double_empty_s
+// CHECK-SAME: (ptr noalias sret([[STRUCT_EMPTY_DOUBLE_EMPTY_S:%.*]]) align 8 [[AGG_RESULT:%.*]], ptr noundef [[S:%.*]]) #[[ATTR0:[0-9]+]] {
 struct empty_double_empty_s empty_double_empty_struct(struct empty_double_empty_s s) {
   return s;
 }