Index: sys/netinet/tcp_input.c
===================================================================
--- sys/netinet/tcp_input.c
+++ sys/netinet/tcp_input.c
@@ -2406,6 +2406,16 @@
 		 *      SYN-RECEIVED* -> FIN-WAIT-1
 		 */
 		tp->t_starttime = ticks;
+		if (IS_FASTOPEN(tp->t_flags) && tp->t_tfo_pending) {
+			tcp_fastopen_decrement_counter(tp->t_tfo_pending);
+			tp->t_tfo_pending = NULL;
+
+			/*
+			 * Account for the ACK of our SYN prior to
+			 * regular ACK processing below.
+			 */ 
+			tp->snd_una++;
+		}
 		if (tp->t_flags & TF_NEEDFIN) {
 			tcp_state_change(tp, TCPS_FIN_WAIT_1);
 			tp->t_flags &= ~TF_NEEDFIN;
@@ -2413,16 +2423,6 @@
 			tcp_state_change(tp, TCPS_ESTABLISHED);
 			TCP_PROBE5(accept__established, NULL, tp,
 			    m, tp, th);
-			if (IS_FASTOPEN(tp->t_flags) && tp->t_tfo_pending) {
-				tcp_fastopen_decrement_counter(tp->t_tfo_pending);
-				tp->t_tfo_pending = NULL;
-
-				/*
-				 * Account for the ACK of our SYN prior to
-				 * regular ACK processing below.
-				 */ 
-				tp->snd_una++;
-			}
 			/*
 			 * TFO connections call cc_conn_init() during SYN
 			 * processing.  Calling it again here for such
Index: sys/netinet/tcp_output.c
===================================================================
--- sys/netinet/tcp_output.c
+++ sys/netinet/tcp_output.c
@@ -232,7 +232,8 @@
 	 * SYN|ACK and those sent by the retransmit timer.
 	 */
 	if (IS_FASTOPEN(tp->t_flags) &&
-	    (tp->t_state == TCPS_SYN_RECEIVED) &&
+	    ((tp->t_state == TCPS_SYN_SENT) ||
+	     (tp->t_state == TCPS_SYN_RECEIVED)) &&
 	    SEQ_GT(tp->snd_max, tp->snd_una) &&    /* initial SYN|ACK sent */
 	    (tp->snd_nxt != tp->snd_una))         /* not a retransmit */
 		return (0);
Index: sys/netinet/tcp_usrreq.c
===================================================================
--- sys/netinet/tcp_usrreq.c
+++ sys/netinet/tcp_usrreq.c
@@ -2113,7 +2113,8 @@
 	 * Neither tcp_close() nor tcp_drop() should return NULL, as the
 	 * socket is still open.
 	 */
-	if (tp->t_state < TCPS_ESTABLISHED) {
+	if (tp->t_state < TCPS_ESTABLISHED &&
+	    !(tp->t_state > TCPS_LISTEN && IS_FASTOPEN(tp->t_flags))) {
 		tp = tcp_close(tp);
 		KASSERT(tp != NULL,
 		    ("tcp_disconnect: tcp_close() returned NULL"));