Index: clang/lib/CodeGen/CGDebugInfo.cpp
===================================================================
--- clang/lib/CodeGen/CGDebugInfo.cpp
+++ clang/lib/CodeGen/CGDebugInfo.cpp
@@ -3731,9 +3731,7 @@
 void CGDebugInfo::EmitFuncDeclForCallSite(llvm::CallBase *CallOrInvoke,
                                           QualType CalleeType,
                                           const FunctionDecl *CalleeDecl) {
-  auto &CGOpts = CGM.getCodeGenOpts();
-  if (!CGOpts.EnableDebugEntryValues || !CGM.getLangOpts().Optimize ||
-      !CallOrInvoke)
+  if (!CallOrInvoke || getCallSiteRelatedAttrs() == llvm::DINode::FlagZero)
     return;
 
   auto *Func = CallOrInvoke->getCalledFunction();
@@ -4791,10 +4789,10 @@
   bool SupportsDWARFv4Ext =
       CGM.getCodeGenOpts().DwarfVersion == 4 &&
       (CGM.getCodeGenOpts().getDebuggerTuning() == llvm::DebuggerKind::LLDB ||
-       (CGM.getCodeGenOpts().EnableDebugEntryValues &&
-       CGM.getCodeGenOpts().getDebuggerTuning() == llvm::DebuggerKind::GDB));
+       CGM.getCodeGenOpts().getDebuggerTuning() == llvm::DebuggerKind::GDB);
 
-  if (!SupportsDWARFv4Ext && CGM.getCodeGenOpts().DwarfVersion < 5)
+  if (!SupportsDWARFv4Ext && CGM.getCodeGenOpts().DwarfVersion < 5 &&
+      !CGM.getCodeGenOpts().EnableDebugEntryValues)
     return llvm::DINode::FlagZero;
 
   return llvm::DINode::FlagAllCallsDescribed;
Index: clang/test/CodeGen/debug-info-extern-call.c
===================================================================
--- clang/test/CodeGen/debug-info-extern-call.c
+++ clang/test/CodeGen/debug-info-extern-call.c
@@ -1,8 +1,21 @@
-// RUN: %clang -Xclang -femit-debug-entry-values -g -O2 -target x86_64-none-linux-gnu -S -emit-llvm %s -o - | FileCheck %s -check-prefix=CHECK-EXT
-// CHECK-EXT: !DISubprogram(name: "fn1"
+// When entry values are emitted, expect a subprogram for extern decls so that
+// the dwarf generator can describe call site parameters at extern call sites.
+//
+// RUN: %clang -Xclang -femit-debug-entry-values -g -O2 -target x86_64-none-linux-gnu -S -emit-llvm %s -o - | FileCheck %s -check-prefix=ENTRY-VAL
+// ENTRY-VAL: !DISubprogram(name: "fn1"
 
-// RUN: %clang -g -O2 -target x86_64-none-linux-gnu -S -emit-llvm %s -o - | FileCheck %s
-// CHECK-NOT: !DISubprogram(name: "fn1"
+// Similarly, when the debugger tuning is gdb, expect a subprogram for extern
+// decls so that the dwarf generator can describe information needed for tail
+// call frame reconstrution.
+//
+// RUN: %clang -g -O2 -target x86_64-none-linux-gnu -ggdb -S -emit-llvm %s -o - | FileCheck %s -check-prefix=GDB
+// GDB: !DISubprogram(name: "fn1"
+//
+// Do not emit a subprogram for extern decls when entry values are disabled and
+// the tuning is not set to gdb.
+//
+// RUN: %clang -g -O2 -target x86_64-none-linux-gnu -gsce -S -emit-llvm %s -o - | FileCheck %s -check-prefix=SCE
+// SCE-NOT: !DISubprogram(name: "fn1"
 
 extern int fn1(int a, int b);
 
Index: clang/test/CodeGenCXX/dbg-info-all-calls-described.cpp
===================================================================
--- clang/test/CodeGenCXX/dbg-info-all-calls-described.cpp
+++ clang/test/CodeGenCXX/dbg-info-all-calls-described.cpp
@@ -56,6 +56,7 @@
 
 // NO-ATTR-NOT: FlagAllCallsDescribed
 
+// HAS-ATTR-DAG: DISubprogram(name: "declaration1", {{.*}}, flags: DIFlagPrototyped
 // HAS-ATTR-DAG: DISubprogram(name: "declaration2", {{.*}}, flags: DIFlagPrototyped | DIFlagAllCallsDescribed, spFlags: DISPFlagDefinition
 // HAS-ATTR-DAG: DISubprogram(name: "struct1", {{.*}}, flags: DIFlagPrototyped, spFlags: DISPFlagOptimized)
 // HAS-ATTR-DAG: DISubprogram(name: "struct1", {{.*}}, flags: DIFlagPrototyped | DIFlagAllCallsDescribed, spFlags: DISPFlagDefinition