diff --git a/flang/lib/Semantics/resolve-names.cpp b/flang/lib/Semantics/resolve-names.cpp
--- a/flang/lib/Semantics/resolve-names.cpp
+++ b/flang/lib/Semantics/resolve-names.cpp
@@ -7277,7 +7277,7 @@
 // be wrong we report an error later in CheckDeclarations().
 bool DeclarationVisitor::CheckForHostAssociatedImplicit(
     const parser::Name &name) {
-  if (!inSpecificationPart_) {
+  if (!inSpecificationPart_ || inEquivalenceStmt_) {
     return false;
   }
   if (name.symbol) {
diff --git a/flang/test/Semantics/offsets03.f90 b/flang/test/Semantics/offsets03.f90
--- a/flang/test/Semantics/offsets03.f90
+++ b/flang/test/Semantics/offsets03.f90
@@ -29,7 +29,7 @@
 
 ! Common block: objects are in order from COMMON statement and not part of module
 module md                   !CHECK: Module scope: md size=1 alignment=1
-  integer(1) :: i 
+  integer(1) :: i
   integer(2) :: d1          !CHECK: d1, PUBLIC size=2 offset=8:
   integer(4) :: d2          !CHECK: d2, PUBLIC size=4 offset=4:
   integer(1) :: d3          !CHECK: d3, PUBLIC size=1 offset=0:
@@ -65,3 +65,13 @@
   equivalence(a1,a3(1)),(a2,a3(2))
   common /common8/ a1, a2   ! CHECK: common8 size=8 offset=0: CommonBlockDetails alignment=4:
 end
+
+! Ensure EQUIVALENCE of undeclared names in internal subprogram doesn't
+! attempt to host-associate
+subroutine host1
+ contains
+  subroutine internal
+    common /b/ x(4)  ! CHECK: x (Implicit) size=16 offset=0: ObjectEntity type: REAL(4) shape: 1_8:4_8
+    equivalence(x,y) ! CHECK: y (Implicit) size=4 offset=0: ObjectEntity type: REAL(4)
+  end
+end