--- b/fs/btrfs/tree-log.c
+++ a/fs/btrfs/tree-log.c
@@ -321,7 +321,8 @@
 
 	/*
 	 * Ignore any items from the inode currently being processed. Needs
+	 * to be set every time we find a BTRFS_INODE_ITEM_KEY and we are in
+	 * the LOG_WALK_REPLAY_INODES stage.
-	 * to be set every time we find a BTRFS_INODE_ITEM_KEY.
 	 */
 	bool ignore_cur_inode;
 
@@ -2409,30 +2410,23 @@
 
 	nritems = btrfs_header_nritems(eb);
 	for (i = 0; i < nritems; i++) {
+		btrfs_item_key_to_cpu(eb, &key, i);
-		struct btrfs_inode_item *inode_item;
 
+		/* inode keys are done during the first stage */
+		if (key.type == BTRFS_INODE_ITEM_KEY &&
+		    wc->stage == LOG_WALK_REPLAY_INODES) {
+			struct btrfs_inode_item *inode_item;
+			u32 mode;
-		btrfs_item_key_to_cpu(eb, &key, i);
 
+			inode_item = btrfs_item_ptr(eb, i,
+					    struct btrfs_inode_item);
-		if (key.type == BTRFS_INODE_ITEM_KEY) {
-			inode_item = btrfs_item_ptr(eb, i, struct btrfs_inode_item);
 			/*
+			 * If we have a tmpfile (O_TMPFILE) that got fsync'ed
+			 * and never got linked before the fsync, skip it, as
+			 * replaying it is pointless since it would be deleted
+			 * later. We skip logging tmpfiles, but it's always
+			 * possible we are replaying a log created with a kernel
+			 * that used to log tmpfiles.
-			 * An inode with no links is either:
-			 *
-			 * 1) A tmpfile (O_TMPFILE) that got fsync'ed and never
-			 *    got linked before the fsync, skip it, as replaying
-			 *    it is pointless since it would be deleted later.
-			 *    We skip logging tmpfiles, but it's always possible
-			 *    we are replaying a log created with a kernel that
-			 *    used to log tmpfiles;
-			 *
-			 * 2) A non-tmpfile which got its last link deleted
-			 *    while holding an open fd on it and later got
-			 *    fsynced through that fd. We always log the
-			 *    parent inodes when inode->last_unlink_trans is
-			 *    set to the current transaction, so ignore all the
-			 *    inode items for this inode. We will delete the
-			 *    inode when processing the parent directory with
-			 *    replay_dir_deletes().
 			 */
 			if (btrfs_inode_nlink(eb, inode_item) == 0) {
 				wc->ignore_cur_inode = true;
@@ -2440,13 +2434,6 @@
 			} else {
 				wc->ignore_cur_inode = false;
 			}
-		}
-
-		/* Inode keys are done during the first stage. */
-		if (key.type == BTRFS_INODE_ITEM_KEY &&
-		    wc->stage == LOG_WALK_REPLAY_INODES) {
-			 u32 mode;
-
 			ret = replay_xattr_deletes(wc->trans, root, log,
 						   path, key.objectid);
 			if (ret)