diff --git a/sys/dev/cxgbe/t4_sge.c b/sys/dev/cxgbe/t4_sge.c
--- a/sys/dev/cxgbe/t4_sge.c
+++ b/sys/dev/cxgbe/t4_sge.c
@@ -3938,12 +3938,7 @@
 		if (rc != 0)
 			return (rc);
 		MPASS(rxq->lro.ifp == ifp);	/* also indicates LRO init'ed */
-
-		if (ifp->if_capenable & IFCAP_LRO)
-			rxq->iq.flags |= IQ_LRO_ENABLED;
 #endif
-		if (ifp->if_capenable & IFCAP_HWRXTSTMP)
-			rxq->iq.flags |= IQ_RX_TIMESTAMP;
 		rxq->ifp = ifp;
 
 		snprintf(name, sizeof(name), "%d", idx);
@@ -3953,6 +3948,12 @@
 
 		init_iq(&rxq->iq, sc, vi->tmr_idx, vi->pktc_idx, vi->qsize_rxq,
 		    intr_idx, tnl_cong(vi->pi, cong_drop));
+#if defined(INET) || defined(INET6)
+		if (ifp->if_capenable & IFCAP_LRO)
+			rxq->iq.flags |= IQ_LRO_ENABLED;
+#endif
+		if (ifp->if_capenable & IFCAP_HWRXTSTMP)
+			rxq->iq.flags |= IQ_RX_TIMESTAMP;
 		snprintf(name, sizeof(name), "%s rxq%d-fl",
 		    device_get_nameunit(vi->dev), idx);
 		init_fl(sc, &rxq->fl, vi->qsize_rxq / 8, maxp, name);