Index: clang/lib/CodeGen/CodeGenModule.cpp
===================================================================
--- clang/lib/CodeGen/CodeGenModule.cpp
+++ clang/lib/CodeGen/CodeGenModule.cpp
@@ -4778,7 +4778,8 @@
     }
   }
 
-  if (GV->isDeclaration()) {
+  if (D &&
+      D->isThisDeclarationADefinition(Context) == VarDecl::DeclarationOnly) {
     getTargetCodeGenInfo().setTargetAttributes(D, GV, *this);
     // External HIP managed variables needed to be recorded for transformation
     // in both device and host compilations.