Index: head/sys/dev/sfxge/common/ef10_rx.c
===================================================================
--- head/sys/dev/sfxge/common/ef10_rx.c
+++ head/sys/dev/sfxge/common/ef10_rx.c
@@ -47,6 +47,7 @@
 	__in		uint32_t instance,
 	__in		efsys_mem_t *esmp,
 	__in		boolean_t disable_scatter,
+	__in		boolean_t want_inner_classes,
 	__in		uint32_t ps_bufsize)
 {
 	efx_nic_cfg_t *encp = &(enp->en_nic_cfg);
@@ -68,7 +69,8 @@
 	else
 		dma_mode = MC_CMD_INIT_RXQ_EXT_IN_SINGLE_PACKET;
 
-	if (encp->enc_tunnel_encapsulations_supported != 0) {
+	if (encp->enc_tunnel_encapsulations_supported != 0 &&
+	    !want_inner_classes) {
 		/*
 		 * WANT_OUTER_CLASSES can only be specified on hardware which
 		 * supports tunnel encapsulation offloads, even though it is
@@ -962,6 +964,7 @@
 	efx_nic_cfg_t *encp = &(enp->en_nic_cfg);
 	efx_rc_t rc;
 	boolean_t disable_scatter;
+	boolean_t want_inner_classes;
 	unsigned int ps_buf_size;
 
 	_NOTE(ARGUNUSED(id, erp, type_data))
@@ -1040,8 +1043,14 @@
 	else
 		disable_scatter = encp->enc_rx_disable_scatter_supported;
 
+	if (flags & EFX_RXQ_FLAG_INNER_CLASSES)
+		want_inner_classes = B_TRUE;
+	else
+		want_inner_classes = B_FALSE;
+
 	if ((rc = efx_mcdi_init_rxq(enp, ndescs, eep->ee_index, label, index,
-		    esmp, disable_scatter, ps_buf_size)) != 0)
+		    esmp, disable_scatter, want_inner_classes,
+		    ps_buf_size)) != 0)
 		goto fail7;
 
 	erp->er_eep = eep;
Index: head/sys/dev/sfxge/common/efx.h
===================================================================
--- head/sys/dev/sfxge/common/efx.h
+++ head/sys/dev/sfxge/common/efx.h
@@ -2016,6 +2016,15 @@
  */
 #define	EFX_RXQ_FLAG_NONE		0x0
 #define	EFX_RXQ_FLAG_SCATTER		0x1
+/*
+ * If tunnels are supported and Rx event can provide information about
+ * either outer or inner packet classes (e.g. SFN8xxx adapters with
+ * full-feature firmware variant running), outer classes are requested by
+ * default. However, if the driver supports tunnels, the flag allows to
+ * request inner classes which are required to be able to interpret inner
+ * Rx checksum offload results.
+ */
+#define	EFX_RXQ_FLAG_INNER_CLASSES	0x2
 
 extern	__checkReturn	efx_rc_t
 efx_rx_qcreate(