Index: lib/Target/AMDGPU/AMDGPUAsmPrinter.cpp
===================================================================
--- lib/Target/AMDGPU/AMDGPUAsmPrinter.cpp
+++ lib/Target/AMDGPU/AMDGPUAsmPrinter.cpp
@@ -414,7 +414,7 @@
     }
   }
 
-  if (VCCUsed)
+  if (VCCUsed || FlatUsed)
     MaxSGPR += 2;
 
   if (FlatUsed)
Index: test/CodeGen/AMDGPU/ci-reserve-sgpr-for-flat-scratch-init.ll
===================================================================
--- /dev/null
+++ test/CodeGen/AMDGPU/ci-reserve-sgpr-for-flat-scratch-init.ll
@@ -0,0 +1,14 @@
+; RUN: llc < %s -mtriple=amdgcn--amdhsa -mcpu=kaveri | FileCheck %s
+
+; CHECK: wavefront_sgpr_count = 10
+; CHECK-NOT: wavefront_sgpr_count = 8
+define spir_kernel void @test(i64 addrspace(1)* nocapture %arg, i32 %arg1, i32 %arg2) #0  {
+bb:
+  %tmp = add nsw i32 %arg1, 10
+  %tmp8 = add nsw i32 %tmp, %arg2
+  %tmp9 = sext i32 %tmp8 to i64
+  %tmp10 = add nsw i64 %tmp9, 22
+  %tmp11 = getelementptr inbounds i64, i64 addrspace(1)* %arg, i64 %tmp10
+  store i64 13, i64 addrspace(1)* %tmp11, align 8
+  ret void
+}