diff --git a/sys/kern/uipc_ktls.c b/sys/kern/uipc_ktls.c
--- a/sys/kern/uipc_ktls.c
+++ b/sys/kern/uipc_ktls.c
@@ -299,7 +299,7 @@
 
 static void ktls_cleanup(struct ktls_session *tls);
 #if defined(INET) || defined(INET6)
-static void ktls_reset_send_tag(void *context, int pending);
+static void ktls_reset_send_receive_tag(void *context, int pending);
 #endif
 static void ktls_work_thread(void *ctx);
 static void ktls_alloc_thread(void *ctx);
@@ -503,7 +503,7 @@
 #if defined(INET) || defined(INET6)
 static int
 ktls_create_session(struct socket *so, struct tls_enable *en,
-    struct ktls_session **tlsp)
+    struct ktls_session **tlsp, int direction)
 {
 	struct ktls_session *tls;
 	int error;
@@ -608,9 +608,10 @@
 	counter_u64_add(ktls_offload_active, 1);
 
 	refcount_init(&tls->refcount, 1);
-	TASK_INIT(&tls->reset_tag_task, 0, ktls_reset_send_tag, tls);
+	TASK_INIT(&tls->reset_tag_task, 0, ktls_reset_send_receive_tag, tls);
 
 	tls->wq_index = ktls_get_cpu(so);
+	tls->direction = direction;
 
 	tls->params.cipher_algorithm = en->cipher_algorithm;
 	tls->params.auth_algorithm = en->auth_algorithm;
@@ -743,11 +744,12 @@
 	counter_u64_add(ktls_offload_active, 1);
 
 	refcount_init(&tls_new->refcount, 1);
-	TASK_INIT(&tls_new->reset_tag_task, 0, ktls_reset_send_tag, tls_new);
+	TASK_INIT(&tls_new->reset_tag_task, 0, ktls_reset_send_receive_tag, tls_new);
 
 	/* Copy fields from existing session. */
 	tls_new->params = tls->params;
 	tls_new->wq_index = tls->wq_index;
+	tls_new->direction = tls->direction;
 
 	/* Deep copy keys. */
 	if (tls_new->params.auth_key != NULL) {
@@ -797,8 +799,8 @@
 			counter_u64_add(ktls_ifnet_chacha20, -1);
 			break;
 		}
-		if (tls->snd_tag != NULL)
-			m_snd_tag_rele(tls->snd_tag);
+		if (tls->snd_rcv_tag != NULL)
+			m_snd_tag_rele(tls->snd_rcv_tag);
 		break;
 #ifdef TCP_OFFLOAD
 	case TCP_TLS_MODE_TOE:
@@ -980,28 +982,135 @@
 	return (error);
 }
 
+/*
+ * Common code for allocating a TLS receive tag for doing HW
+ * decryption of TLS data.
+ *
+ * This function allocates a new TLS receive tag on whatever interface
+ * the connection is currently routed over.
+ */
 static int
-ktls_try_ifnet(struct socket *so, struct ktls_session *tls, bool force)
+ktls_alloc_rcv_tag(struct inpcb *inp, struct ktls_session *tls, bool force,
+    struct m_snd_tag **mstp)
 {
-	struct m_snd_tag *mst;
+	union if_snd_tag_alloc_params params;
+	struct ifnet *ifp;
+	struct nhop_object *nh;
+	struct tcpcb *tp;
 	int error;
 
-	error = ktls_alloc_snd_tag(so->so_pcb, tls, force, &mst);
-	if (error == 0) {
-		tls->mode = TCP_TLS_MODE_IFNET;
-		tls->snd_tag = mst;
-		switch (tls->params.cipher_algorithm) {
-		case CRYPTO_AES_CBC:
-			counter_u64_add(ktls_ifnet_cbc, 1);
-			break;
-		case CRYPTO_AES_NIST_GCM_16:
-			counter_u64_add(ktls_ifnet_gcm, 1);
-			break;
-		case CRYPTO_CHACHA20_POLY1305:
-			counter_u64_add(ktls_ifnet_chacha20, 1);
-			break;
+	INP_RLOCK(inp);
+	if (inp->inp_flags2 & INP_FREED) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+	if (inp->inp_flags & (INP_TIMEWAIT | INP_DROPPED)) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+	if (inp->inp_socket == NULL) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+	tp = intotcpcb(inp);
+
+	/*
+	 * Check administrative controls on ifnet TLS to determine if
+	 * ifnet TLS should be denied.
+	 *
+	 * - Always permit 'force' requests.
+	 * - ktls_ifnet_permitted == 0: always deny.
+	 */
+	if (!force && ktls_ifnet_permitted == 0) {
+		INP_RUNLOCK(inp);
+		return (ENXIO);
+	}
+
+	/*
+	 * XXX: Use the cached route in the inpcb to find the
+	 * interface.  This should perhaps instead use
+	 * rtalloc1_fib(dst, 0, 0, fibnum).  Since KTLS is only
+	 * enabled after a connection has completed key negotiation in
+	 * userland, the cached route will be present in practice.
+	 */
+	nh = inp->inp_route.ro_nh;
+	if (nh == NULL) {
+		INP_RUNLOCK(inp);
+		return (ENXIO);
+	}
+	ifp = nh->nh_ifp;
+	if_ref(ifp);
+
+	params.hdr.type = IF_SND_TAG_TYPE_TLS_RX;
+	params.hdr.flowid = inp->inp_flowid;
+	params.hdr.flowtype = inp->inp_flowtype;
+	params.hdr.numa_domain = inp->inp_numa_domain;
+	params.tls_rx.inp = inp;
+	params.tls_rx.tls = tls;
+
+	INP_RUNLOCK(inp);
+
+	if ((ifp->if_capenable & IFCAP_MEXTPG) == 0) {
+		error = EOPNOTSUPP;
+		goto out;
+	}
+
+	/* XXX reusing TXTLS flags */
+	if (inp->inp_vflag & INP_IPV6) {
+		if ((ifp->if_capenable & IFCAP_TXTLS6) == 0) {
+			error = EOPNOTSUPP;
+			goto out;
 		}
+	} else {
+		if ((ifp->if_capenable & IFCAP_TXTLS4) == 0) {
+			error = EOPNOTSUPP;
+			goto out;
+		}
+	}
+	error = m_snd_tag_alloc(ifp, &params, mstp);
+out:
+	if_rele(ifp);
+	return (error);
+}
+
+static int
+ktls_try_ifnet(struct socket *so, struct ktls_session *tls, int direction, bool force)
+{
+	struct m_snd_tag *mst;
+	int error;
+
+	switch (direction) {
+	case KTLS_TX:
+		error = ktls_alloc_snd_tag(so->so_pcb, tls, force, &mst);
+		if (__predict_false(error != 0))
+			goto done;
+		break;
+	case KTLS_RX:
+		error = ktls_alloc_rcv_tag(so->so_pcb, tls, force, &mst);
+		if (__predict_false(error != 0))
+			goto done;
+		break;
+	default:
+		return (EINVAL);
+	}
+
+	tls->mode = TCP_TLS_MODE_IFNET;
+	tls->snd_rcv_tag = mst;
+
+	switch (tls->params.cipher_algorithm) {
+	case CRYPTO_AES_CBC:
+		counter_u64_add(ktls_ifnet_cbc, 1);
+		break;
+	case CRYPTO_AES_NIST_GCM_16:
+		counter_u64_add(ktls_ifnet_gcm, 1);
+		break;
+	case CRYPTO_CHACHA20_POLY1305:
+		counter_u64_add(ktls_ifnet_chacha20, 1);
+		break;
+	default:
+		break;
 	}
+done:
 	return (error);
 }
 
@@ -1187,7 +1296,7 @@
 	    en->tls_vminor == TLS_MINOR_VER_THREE)
 		return (ENOTSUP);
 
-	error = ktls_create_session(so, en, &tls);
+	error = ktls_create_session(so, en, &tls, KTLS_RX);
 	if (error)
 		return (error);
 
@@ -1197,12 +1306,6 @@
 		return (error);
 	}
 
-#ifdef TCP_OFFLOAD
-	error = ktls_try_toe(so, tls, KTLS_RX);
-	if (error)
-#endif
-		ktls_use_sw(tls);
-
 	/* Mark the socket as using TLS offload. */
 	SOCKBUF_LOCK(&so->so_rcv);
 	so->so_rcv.sb_tls_seqno = be64dec(en->rec_seq);
@@ -1216,6 +1319,15 @@
 	}
 	SOCKBUF_UNLOCK(&so->so_rcv);
 
+	/* Prefer TOE -> ifnet TLS -> software TLS. */
+#ifdef TCP_OFFLOAD
+	error = ktls_try_toe(so, tls, KTLS_RX);
+	if (error)
+#endif
+		error = ktls_try_ifnet(so, tls, KTLS_RX, false);
+	if (error)
+		ktls_use_sw(tls);
+
 	counter_u64_add(ktls_offload_total, 1);
 
 	return (0);
@@ -1256,7 +1368,7 @@
 	if (mb_use_ext_pgs == 0)
 		return (ENXIO);
 
-	error = ktls_create_session(so, en, &tls);
+	error = ktls_create_session(so, en, &tls, KTLS_TX);
 	if (error)
 		return (error);
 
@@ -1265,7 +1377,7 @@
 	error = ktls_try_toe(so, tls, KTLS_TX);
 	if (error)
 #endif
-		error = ktls_try_ifnet(so, tls, false);
+		error = ktls_try_ifnet(so, tls, KTLS_TX, false);
 	if (error)
 		error = ktls_try_sw(so, tls, KTLS_TX);
 
@@ -1321,6 +1433,39 @@
 	return (0);
 }
 
+int
+ktls_get_rx_sequence(struct inpcb *inp, uint32_t *tcpseq, uint64_t *tlsseq)
+{
+	struct socket *so;
+	struct tcpcb *tp;
+
+	so = inp->inp_socket;
+	if (__predict_false(so == NULL))
+		return (EINVAL);
+
+	INP_RLOCK(inp);
+	if (inp->inp_flags2 & INP_FREED) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+	if (inp->inp_flags & (INP_TIMEWAIT | INP_DROPPED)) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+
+	tp = intotcpcb(inp);
+	MPASS(tp != NULL);
+
+	SOCKBUF_LOCK(&so->so_rcv);
+	*tcpseq = tp->rcv_nxt - so->so_rcv.sb_tlscc;
+	*tlsseq = so->so_rcv.sb_tls_seqno;
+	SOCKBUF_UNLOCK(&so->so_rcv);
+
+	INP_RUNLOCK(inp);
+
+	return (0);
+}
+
 int
 ktls_get_tx_mode(struct socket *so, int *modep)
 {
@@ -1382,7 +1527,7 @@
 	tls_new = ktls_clone_session(tls);
 
 	if (mode == TCP_TLS_MODE_IFNET)
-		error = ktls_try_ifnet(so, tls_new, true);
+		error = ktls_try_ifnet(so, tls_new, KTLS_TX, true);
 	else
 		error = ktls_try_sw(so, tls_new, KTLS_TX);
 	if (error) {
@@ -1441,19 +1586,21 @@
 }
 
 /*
- * Try to allocate a new TLS send tag.  This task is scheduled when
- * ip_output detects a route change while trying to transmit a packet
- * holding a TLS record.  If a new tag is allocated, replace the tag
- * in the TLS session.  Subsequent packets on the connection will use
- * the new tag.  If a new tag cannot be allocated, drop the
- * connection.
+ * ktls_reset_send_receive_tag - try to allocate a new TLS send or receive tag.
+ *
+ * This task is scheduled when ip_output detects a route change while
+ * trying to transmit a packet holding a TLS record. If a new tag is
+ * allocated, replace the tag in the TLS session. Subsequent packets
+ * on the connection will use the new tag. If a new tag cannot be
+ * allocated, drop the connection.
  */
 static void
-ktls_reset_send_tag(void *context, int pending)
+ktls_reset_send_receive_tag(void *context, int pending)
 {
 	struct epoch_tracker et;
 	struct ktls_session *tls;
-	struct m_snd_tag *old, *new;
+	struct m_snd_tag *snd_rcv_old;
+	struct m_snd_tag *snd_rcv_new;
 	struct inpcb *inp;
 	struct tcpcb *tp;
 	int error;
@@ -1469,72 +1616,81 @@
 	 * an ifp mismatch and drop packets until a new tag is
 	 * allocated.
 	 *
-	 * Write-lock the INP when changing tls->snd_tag since
+	 * Write-lock the INP when changing tls->snd_rcv_tag since
 	 * ip[6]_output_send() holds a read-lock when reading the
 	 * pointer.
 	 */
 	INP_WLOCK(inp);
-	old = tls->snd_tag;
-	tls->snd_tag = NULL;
+	snd_rcv_old = tls->snd_rcv_tag;
+	tls->snd_rcv_tag = NULL;
 	INP_WUNLOCK(inp);
-	if (old != NULL)
-		m_snd_tag_rele(old);
 
-	error = ktls_alloc_snd_tag(inp, tls, true, &new);
+	if (snd_rcv_old != NULL)
+		m_snd_tag_rele(snd_rcv_old);
 
-	if (error == 0) {
-		INP_WLOCK(inp);
-		tls->snd_tag = new;
-		mtx_pool_lock(mtxpool_sleep, tls);
-		tls->reset_pending = false;
-		mtx_pool_unlock(mtxpool_sleep, tls);
-		if (!in_pcbrele_wlocked(inp))
-			INP_WUNLOCK(inp);
+	switch (tls->direction) {
+	case KTLS_TX:
+		error = ktls_alloc_snd_tag(inp, tls, true, &snd_rcv_new);
+		break;
+	case KTLS_RX:
+		error = ktls_alloc_rcv_tag(inp, tls, true, &snd_rcv_new);
+		break;
+	default:
+		goto drop_connection;
+	}
+	if (error != 0)
+		goto drop_connection;
 
-		counter_u64_add(ktls_ifnet_reset, 1);
+	INP_WLOCK(inp);
+	tls->snd_rcv_tag = snd_rcv_new;
 
-		/*
-		 * XXX: Should we kick tcp_output explicitly now that
-		 * the send tag is fixed or just rely on timers?
-		 */
-	} else {
-		NET_EPOCH_ENTER(et);
-		INP_WLOCK(inp);
-		if (!in_pcbrele_wlocked(inp)) {
-			if (!(inp->inp_flags & INP_TIMEWAIT) &&
-			    !(inp->inp_flags & INP_DROPPED)) {
-				tp = intotcpcb(inp);
-				CURVNET_SET(tp->t_vnet);
-				tp = tcp_drop(tp, ECONNABORTED);
-				CURVNET_RESTORE();
-				if (tp != NULL)
-					INP_WUNLOCK(inp);
-				counter_u64_add(ktls_ifnet_reset_dropped, 1);
-			} else
-				INP_WUNLOCK(inp);
-		}
-		NET_EPOCH_EXIT(et);
+	mtx_pool_lock(mtxpool_sleep, tls);
+	tls->reset_pending = false;
+	mtx_pool_unlock(mtxpool_sleep, tls);
 
-		counter_u64_add(ktls_ifnet_reset_failed, 1);
+	if (!in_pcbrele_wlocked(inp))
+		INP_WUNLOCK(inp);
 
-		/*
-		 * Leave reset_pending true to avoid future tasks while
-		 * the socket goes away.
-		 */
-	}
+	counter_u64_add(ktls_ifnet_reset, 1);
 
 	ktls_free(tls);
-}
 
-int
-ktls_output_eagain(struct inpcb *inp, struct ktls_session *tls)
-{
+	/*
+	 * XXX: Should we kick tcp_output explicitly now that
+	 * the send tag is fixed or just rely on timers?
+	 */
+	return;
 
-	if (inp == NULL)
-		return (ENOBUFS);
+drop_connection:
+	NET_EPOCH_ENTER(et);
+	INP_WLOCK(inp);
+	if (!in_pcbrele_wlocked(inp)) {
+		if (!(inp->inp_flags & INP_TIMEWAIT) &&
+		    !(inp->inp_flags & INP_DROPPED)) {
+			tp = intotcpcb(inp);
+			CURVNET_SET(tp->t_vnet);
+			tp = tcp_drop(tp, ECONNABORTED);
+			CURVNET_RESTORE();
+			if (tp != NULL)
+				INP_WUNLOCK(inp);
+			counter_u64_add(ktls_ifnet_reset_dropped, 1);
+		} else
+			INP_WUNLOCK(inp);
+	}
+	NET_EPOCH_EXIT(et);
 
-	INP_LOCK_ASSERT(inp);
+	counter_u64_add(ktls_ifnet_reset_failed, 1);
+
+	/*
+	 * Leave reset_pending true to avoid future tasks while
+	 * the socket goes away.
+	 */
+	ktls_free(tls);
+}
 
+static void
+ktls_output_eagain_tls(struct inpcb *inp, struct ktls_session *tls)
+{
 	/*
 	 * See if we should schedule a task to update the send tag for
 	 * this session.
@@ -1548,6 +1704,30 @@
 		taskqueue_enqueue(taskqueue_thread, &tls->reset_tag_task);
 	}
 	mtx_pool_unlock(mtxpool_sleep, tls);
+}
+
+int
+ktls_output_eagain(struct inpcb *inp)
+{
+	struct socket *so;
+	struct ktls_session *tls;
+
+	if (__predict_false(inp == NULL))
+		goto done;
+	INP_LOCK_ASSERT(inp);
+
+	so = inp->inp_socket;
+	if (__predict_false(so == NULL))
+		goto done;
+
+	tls = so->so_rcv.sb_tls_info;
+	if (__predict_true(tls != NULL))
+		ktls_output_eagain_tls(inp, tls);
+
+	tls = so->so_snd.sb_tls_info;
+	if (__predict_true(tls != NULL))
+		ktls_output_eagain_tls(inp, tls);
+done:
 	return (ENOBUFS);
 }
 
@@ -1566,7 +1746,7 @@
 
 	MPASS(tls->mode == TCP_TLS_MODE_IFNET);
 
-	if (tls->snd_tag == NULL) {
+	if (tls->snd_rcv_tag == NULL) {
 		/*
 		 * Resetting send tag, ignore this change.  The
 		 * pending reset may or may not see this updated rate
@@ -1576,10 +1756,11 @@
 		return (0);
 	}
 
-	MPASS(tls->snd_tag != NULL);
-	MPASS(tls->snd_tag->sw->type == IF_SND_TAG_TYPE_TLS_RATE_LIMIT);
+	mst = tls->snd_rcv_tag;
+
+	MPASS(mst != NULL);
+	MPASS(mst->sw->type == IF_SND_TAG_TYPE_TLS_RATE_LIMIT);
 
-	mst = tls->snd_tag;
 	return (mst->sw->snd_tag_modify(mst, &params));
 }
 #endif
@@ -1862,7 +2043,7 @@
 			return (NULL);
 		}
 	}
-	n->m_flags |= M_NOTREADY;
+	n->m_flags |= (m->m_flags & (M_NOTREADY | M_DECRYPTED));
 
 	/* Store remainder in 'n'. */
 	n->m_len = m->m_len - remain;
@@ -1900,10 +2081,114 @@
 	return (top);
 }
 
+/*
+ * Check if a mbuf chain is fully decrypted at the given offset and
+ * length. Returns -1 if all data is decrypted. 0 if there is a mix of
+ * encrypted and decrypted data. Else 1 if all data is encrypted.
+ */
+int
+ktls_mbuf_crypto_state(struct mbuf *mb, int offset, int len)
+{
+	int m_flags_ored = 0;
+	int m_flags_anded = -1;
+
+	for (; mb != NULL; mb = mb->m_next) {
+		if (offset < mb->m_len)
+			break;
+		offset -= mb->m_len;
+	}
+	offset += len;
+
+	for (; mb != NULL; mb = mb->m_next) {
+		m_flags_ored |= mb->m_flags;
+		m_flags_anded &= mb->m_flags;
+
+		if (offset <= mb->m_len)
+			break;
+		offset -= mb->m_len;
+	}
+	MPASS(mb != NULL || offset == 0);
+
+	if ((m_flags_ored ^ m_flags_anded) & M_DECRYPTED)
+		return (0);	/* mixed */
+	else
+		return ((m_flags_ored & M_DECRYPTED) ? -1 : 1);
+}
+
+/*
+ * ktls_resync_ifnet - get HW TLS RX back on track after packet loss
+ */
+static int
+ktls_resync_ifnet(struct socket *so, uint32_t tls_len, uint64_t tls_rcd_num)
+{
+	union if_snd_tag_modify_params params;
+	struct m_snd_tag *mst;
+	struct inpcb *inp;
+	struct tcpcb *tp;
+
+	mst = so->so_rcv.sb_tls_info->snd_rcv_tag;
+	if (__predict_false(mst == NULL))
+		return (EINVAL);
+
+	inp = sotoinpcb(so);
+	if (__predict_false(inp == NULL))
+		return (EINVAL);
+
+	INP_RLOCK(inp);
+	if (inp->inp_flags2 & INP_FREED) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+	if (inp->inp_flags & (INP_TIMEWAIT | INP_DROPPED)) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+
+	tp = intotcpcb(inp);
+	MPASS(tp != NULL);
+
+	/* Get the TCP sequence number of the next valid TLS header. */
+	SOCKBUF_LOCK(&so->so_rcv);
+	params.tls_rx.tls_hdr_tcp_sn =
+	    tp->rcv_nxt - so->so_rcv.sb_tlscc - tls_len;
+	params.tls_rx.tls_rec_length = tls_len;
+	params.tls_rx.tls_rec_number = tls_rcd_num;
+	SOCKBUF_UNLOCK(&so->so_rcv);
+
+	INP_RUNLOCK(inp);
+
+	MPASS(mst->sw->type == IF_SND_TAG_TYPE_TLS_RX);
+	return (mst->sw->snd_tag_modify(mst, &params));
+}
+
+static struct mbuf *
+ktls_dup_rx_chain(struct mbuf *m)
+{
+	struct mbuf *top;
+	struct mbuf **pp;
+
+	MPASS(m != NULL);
+
+	pp = &top;
+
+	do {
+		*pp = m_get2(m->m_len, M_WAITOK, MT_DATA, M_NOTREADY);
+		if (m->m_flags & M_DECRYPTED)
+			m_copydata(m, 0, ((*pp)->m_len = m->m_len), mtod(*pp, caddr_t));
+		else
+			memset(mtod(*pp, caddr_t), 0, ((*pp)->m_len = m->m_len));
+		pp = &(*pp)->m_next;
+	} while ((m = m->m_next) != NULL);
+
+	*pp = NULL;
+
+	return (top);
+}
+
 static void
 ktls_decrypt(struct socket *so)
 {
-	char tls_header[MBUF_PEXT_HDR_LEN];
+	char tls_header[MBUF_PEXT_HDR_LEN] __aligned(8);
 	struct ktls_session *tls;
 	struct sockbuf *sb;
 	struct tls_record_layer *hdr;
@@ -1911,6 +2196,7 @@
 	struct mbuf *control, *data, *m;
 	uint64_t seqno;
 	int error, remain, tls_len, trail_len;
+	int state;
 
 	hdr = (struct tls_record_layer *)tls_header;
 	sb = &so->so_rcv;
@@ -1972,7 +2258,53 @@
 		SBCHECK(sb);
 		SOCKBUF_UNLOCK(sb);
 
-		error = tls->sw_decrypt(tls, hdr, data, seqno, &trail_len);
+		/* get crypto state for this TLS record */
+		state = ktls_mbuf_crypto_state(data, 0, tls_len);
+
+		switch (state) {
+		struct mbuf **pp;
+		struct mbuf *m0;
+		struct mbuf *m1;
+		case 0:
+			pp = &data;
+			m0 = data;
+			m1 = ktls_dup_rx_chain(data);
+
+			/* Perform XOR of crypto sequence. */
+			error = tls->sw_recrypt(tls, hdr, m1, seqno);
+			if (__predict_false(error != 0)) {
+				m_freem(m1);
+				break;
+			}
+
+			/* Reconstruct encrypted mbuf data. */
+			while (m0 != NULL) {
+				if (m0->m_flags & M_DECRYPTED) {
+					*pp = m1;
+					pp = &(*pp)->m_next;
+					m0 = m_free(m0);
+					m1 = m1->m_next;
+				} else {
+					*pp = m0;
+					pp = &(*pp)->m_next;
+					m0 = m0->m_next;
+					m1 = m_free(m1);
+				}
+			}
+			*pp = NULL;
+
+			MPASS(m1 == NULL);
+
+			/* FALLTHROUGH */
+		case 1:
+			error = tls->sw_decrypt(tls, hdr, data, seqno, &trail_len);
+			break;
+		default:
+			error = 0;
+			trail_len = tls->params.tls_tlen;	/* XXX */
+			break;
+		}
+
 		if (error) {
 			counter_u64_add(ktls_offload_failed_crypto, 1);
 
@@ -2051,19 +2383,31 @@
 			remain = be16toh(tgr.tls_length);
 			m = data;
 			for (m = data; remain > m->m_len; m = m->m_next) {
-				m->m_flags &= ~M_NOTREADY;
+				m->m_flags &= ~(M_NOTREADY | M_DECRYPTED);
 				remain -= m->m_len;
 			}
 			m->m_len = remain;
 			m_freem(m->m_next);
 			m->m_next = NULL;
-			m->m_flags &= ~M_NOTREADY;
+			m->m_flags &= ~(M_NOTREADY | M_DECRYPTED);
 
 			/* Set EOR on the final mbuf. */
 			m->m_flags |= M_EOR;
 		}
 
 		sbappendcontrol_locked(sb, data, control, 0);
+
+		if (__predict_false(state != -1)) {
+			sb->sb_flags |= SB_TLS_RX_RESYNC;
+			SOCKBUF_UNLOCK(sb);
+			ktls_resync_ifnet(so, tls_len, seqno);
+			SOCKBUF_LOCK(sb);
+		} else if (__predict_false(sb->sb_flags & SB_TLS_RX_RESYNC)) {
+			sb->sb_flags &= ~SB_TLS_RX_RESYNC;
+			SOCKBUF_UNLOCK(sb);
+			ktls_resync_ifnet(so, 0, seqno);
+			SOCKBUF_LOCK(sb);
+		}
 	}
 
 	sb->sb_flags &= ~SB_TLS_RX_RUNNING;
diff --git a/sys/kern/uipc_mbuf.c b/sys/kern/uipc_mbuf.c
--- a/sys/kern/uipc_mbuf.c
+++ b/sys/kern/uipc_mbuf.c
@@ -278,13 +278,14 @@
 {
 	struct mbuf *m;
 
+	flags |= M_DEMOTEFLAGS;
+
 	for (m = all ? m0 : m0->m_next; m != NULL; m = m->m_next) {
 		KASSERT(m->m_nextpkt == NULL, ("%s: m_nextpkt in m %p, m0 %p",
 		    __func__, m, m0));
 		if (m->m_flags & M_PKTHDR)
 			m_demote_pkthdr(m);
-		m->m_flags = m->m_flags & (M_EXT | M_RDONLY | M_NOFREE |
-		    M_EXTPG | flags);
+		m->m_flags &= flags;
 	}
 }
 
diff --git a/sys/kern/uipc_sockbuf.c b/sys/kern/uipc_sockbuf.c
--- a/sys/kern/uipc_sockbuf.c
+++ b/sys/kern/uipc_sockbuf.c
@@ -54,6 +54,8 @@
 #include <sys/sx.h>
 #include <sys/sysctl.h>
 
+#include <netinet/in.h>
+
 /*
  * Function pointer set by the AIO routines so that the socket buffer code
  * can call back into the AIO module if it is loaded.
@@ -924,14 +926,33 @@
 sbappend_ktls_rx(struct sockbuf *sb, struct mbuf *m)
 {
 	struct mbuf *n;
+	int flags = 0;
 
 	SBLASTMBUFCHK(sb);
 
+	MPASS((m->m_flags & M_PKTHDR) != 0);
+
 	/* Remove all packet headers and mbuf tags to get a pure data chain. */
-	m_demote(m, 1, 0);
+	for (n = m; n != NULL; n = n->m_next) {
+		if (n->m_flags & M_PKTHDR) {
+			switch (n->m_pkthdr.csum_flags & CSUM_TLS_MASK) {
+			case CSUM_TLS_DECRYPTED:
+				m_demote_pkthdr(n);
+				/* mark all subsequent packets decrypted */
+				flags = M_NOTREADY | M_DECRYPTED;
+				break;
+			default:
+				m_demote_pkthdr(n);
+				/* mark all subsequent packets not ready */
+				flags = M_NOTREADY;
+				break;
+			}
+		}
+
+		n->m_flags &= M_DEMOTEFLAGS;
+		n->m_flags |= flags;
+	}
 
-	for (n = m; n != NULL; n = n->m_next)
-		n->m_flags |= M_NOTREADY;
 	sbcompress_ktls_rx(sb, m, sb->sb_mtlstail);
 	ktls_check_rx(sb);
 }
@@ -1386,7 +1407,8 @@
 		if (n &&
 		    M_WRITABLE(n) &&
 		    ((sb->sb_flags & SB_NOCOALESCE) == 0) &&
-		    !(n->m_flags & (M_EXTPG)) &&
+		    !((m->m_flags ^ n->m_flags) & M_DECRYPTED) &&
+		    !(n->m_flags & M_EXTPG) &&
 		    m->m_len <= MCLBYTES / 4 && /* XXX: Don't copy too much */
 		    m->m_len <= M_TRAILINGSPACE(n)) {
 			m_copydata(m, 0, m->m_len, mtodo(n, n->m_len));
diff --git a/sys/net/if_lagg.c b/sys/net/if_lagg.c
--- a/sys/net/if_lagg.c
+++ b/sys/net/if_lagg.c
@@ -1764,6 +1764,14 @@
 	.type = IF_SND_TAG_TYPE_TLS
 };
 
+static const struct if_snd_tag_sw lagg_snd_tag_tls_rx_sw = {
+	.snd_tag_modify = lagg_snd_tag_modify,
+	.snd_tag_query = lagg_snd_tag_query,
+	.snd_tag_free = lagg_snd_tag_free,
+	.next_snd_tag = lagg_next_snd_tag,
+	.type = IF_SND_TAG_TYPE_TLS_RX
+};
+
 #ifdef RATELIMIT
 static const struct if_snd_tag_sw lagg_snd_tag_tls_rl_sw = {
 	.snd_tag_modify = lagg_snd_tag_modify,
@@ -1852,6 +1860,9 @@
 	case IF_SND_TAG_TYPE_TLS:
 		sw = &lagg_snd_tag_tls_sw;
 		break;
+	case IF_SND_TAG_TYPE_TLS_RX:
+		sw = &lagg_snd_tag_tls_rx_sw;
+		break;
 #ifdef RATELIMIT
 	case IF_SND_TAG_TYPE_TLS_RATE_LIMIT:
 		sw = &lagg_snd_tag_tls_rl_sw;
diff --git a/sys/net/if_var.h b/sys/net/if_var.h
--- a/sys/net/if_var.h
+++ b/sys/net/if_var.h
@@ -192,7 +192,8 @@
 #define	IF_SND_TAG_TYPE_UNLIMITED 1
 #define	IF_SND_TAG_TYPE_TLS 2
 #define	IF_SND_TAG_TYPE_TLS_RATE_LIMIT 3
-#define	IF_SND_TAG_TYPE_MAX 4
+#define	IF_SND_TAG_TYPE_TLS_RX 4
+#define	IF_SND_TAG_TYPE_MAX 5
 
 struct if_snd_tag_alloc_header {
 	uint32_t type;		/* send tag type, see IF_SND_TAG_XXX */
@@ -229,11 +230,26 @@
 	uint32_t flags;		/* M_NOWAIT or M_WAITOK */
 };
 
+struct if_snd_tag_modify_tls_rx {
+	/* TCP sequence number of TLS header in host endian format */
+	uint32_t tls_hdr_tcp_sn;
+
+	/*
+	 * TLS record length, including all headers, data and trailers.
+	 * If the tls_rec_length is zero, it means HW encryption resumed.
+	 */
+	uint32_t tls_rec_length;
+
+	/* TLS record number in host endian format */
+	uint64_t tls_rec_number;
+};
+
 union if_snd_tag_alloc_params {
 	struct if_snd_tag_alloc_header hdr;
 	struct if_snd_tag_alloc_rate_limit rate_limit;
 	struct if_snd_tag_alloc_rate_limit unlimited;
 	struct if_snd_tag_alloc_tls tls;
+	struct if_snd_tag_alloc_tls tls_rx;
 	struct if_snd_tag_alloc_tls_rate_limit tls_rate_limit;
 };
 
@@ -241,6 +257,7 @@
 	struct if_snd_tag_rate_limit_params rate_limit;
 	struct if_snd_tag_rate_limit_params unlimited;
 	struct if_snd_tag_rate_limit_params tls_rate_limit;
+	struct if_snd_tag_modify_tls_rx tls_rx;
 };
 
 union if_snd_tag_query_params {
diff --git a/sys/netinet/ip_output.c b/sys/netinet/ip_output.c
--- a/sys/netinet/ip_output.c
+++ b/sys/netinet/ip_output.c
@@ -231,7 +231,7 @@
 	 */
 	if (m->m_next != NULL && mbuf_has_tls_session(m->m_next)) {
 		tls = ktls_hold(m->m_next->m_epg_tls);
-		mst = tls->snd_tag;
+		mst = tls->snd_rcv_tag;
 
 		/*
 		 * If a TLS session doesn't have a valid tag, it must
@@ -279,7 +279,7 @@
 #ifdef KERN_TLS
 	if (tls != NULL) {
 		if (error == EAGAIN)
-			error = ktls_output_eagain(inp, tls);
+			error = ktls_output_eagain(inp);
 		ktls_free(tls);
 	}
 #endif
diff --git a/sys/netinet/tcp_lro.c b/sys/netinet/tcp_lro.c
--- a/sys/netinet/tcp_lro.c
+++ b/sys/netinet/tcp_lro.c
@@ -395,7 +395,8 @@
 			    htons(m->m_pkthdr.ether_vtag) & htons(EVL_VLID_MASK);
 		}
 		/* Store decrypted flag, if any. */
-		if (__predict_false(m->m_flags & M_DECRYPTED))
+		if (__predict_false((m->m_pkthdr.csum_flags &
+		    CSUM_TLS_MASK) == CSUM_TLS_DECRYPTED))
 			po->data.lro_flags |= LRO_FLAG_DECRYPTED;
 	}
 
@@ -833,6 +834,8 @@
 			le->m_head->m_pkthdr.csum_flags = CSUM_DATA_VALID |
 			    CSUM_PSEUDO_HDR | CSUM_IP_CHECKED | CSUM_IP_VALID;
 			le->m_head->m_pkthdr.csum_data = 0xffff;
+			if (__predict_false(le->outer.data.lro_flags & LRO_FLAG_DECRYPTED))
+				le->m_head->m_pkthdr.csum_flags |= CSUM_TLS_DECRYPTED;
 			break;
 		case LRO_TYPE_IPV6_TCP:
 			csum = tcp_lro_update_checksum(&le->inner, le,
@@ -844,6 +847,8 @@
 			le->m_head->m_pkthdr.csum_flags = CSUM_DATA_VALID |
 			    CSUM_PSEUDO_HDR;
 			le->m_head->m_pkthdr.csum_data = 0xffff;
+			if (__predict_false(le->outer.data.lro_flags & LRO_FLAG_DECRYPTED))
+				le->m_head->m_pkthdr.csum_flags |= CSUM_TLS_DECRYPTED;
 			break;
 		case LRO_TYPE_NONE:
 			switch (le->outer.data.lro_type) {
@@ -854,6 +859,8 @@
 				le->m_head->m_pkthdr.csum_flags = CSUM_DATA_VALID |
 				    CSUM_PSEUDO_HDR | CSUM_IP_CHECKED | CSUM_IP_VALID;
 				le->m_head->m_pkthdr.csum_data = 0xffff;
+				if (__predict_false(le->outer.data.lro_flags & LRO_FLAG_DECRYPTED))
+					le->m_head->m_pkthdr.csum_flags |= CSUM_TLS_DECRYPTED;
 				break;
 			case LRO_TYPE_IPV6_TCP:
 				csum = tcp_lro_update_checksum(&le->outer, le,
@@ -862,6 +869,8 @@
 				le->m_head->m_pkthdr.csum_flags = CSUM_DATA_VALID |
 				    CSUM_PSEUDO_HDR;
 				le->m_head->m_pkthdr.csum_data = 0xffff;
+				if (__predict_false(le->outer.data.lro_flags & LRO_FLAG_DECRYPTED))
+					le->m_head->m_pkthdr.csum_flags |= CSUM_TLS_DECRYPTED;
 				break;
 			default:
 				break;
diff --git a/sys/netinet/tcp_ratelimit.c b/sys/netinet/tcp_ratelimit.c
--- a/sys/netinet/tcp_ratelimit.c
+++ b/sys/netinet/tcp_ratelimit.c
@@ -1354,14 +1354,14 @@
 		if (rte)
 			rl_increment_using(rte);
 #ifdef KERN_TLS
-		if (rte != NULL && tls != NULL && tls->snd_tag != NULL) {
+		if (rte != NULL && tls != NULL && tls->snd_rcv_tag != NULL) {
 			/*
 			 * Fake a route change error to reset the TLS
 			 * send tag.  This will convert the existing
 			 * tag to a TLS ratelimit tag.
 			 */
-			MPASS(tls->snd_tag->sw->type == IF_SND_TAG_TYPE_TLS);
-			ktls_output_eagain(tp->t_inpcb, tls);
+			MPASS(tls->snd_rcv_tag->sw->type == IF_SND_TAG_TYPE_TLS);
+			ktls_output_eagain(tp->t_inpcb);
 		}
 #endif
 	} else {
@@ -1404,8 +1404,8 @@
 	if (tp->t_inpcb->inp_socket->so_snd.sb_flags & SB_TLS_IFNET) {
 		tls = tp->t_inpcb->inp_socket->so_snd.sb_tls_info;
 		MPASS(tls->mode == TCP_TLS_MODE_IFNET);
-		if (tls->snd_tag != NULL &&
-		    tls->snd_tag->sw->type != IF_SND_TAG_TYPE_TLS_RATE_LIMIT) {
+		if (tls->snd_rcv_tag != NULL &&
+		    tls->snd_rcv_tag->sw->type != IF_SND_TAG_TYPE_TLS_RATE_LIMIT) {
 			/*
 			 * NIC probably doesn't support ratelimit TLS
 			 * tags if it didn't allocate one when an
diff --git a/sys/netinet6/ip6_output.c b/sys/netinet6/ip6_output.c
--- a/sys/netinet6/ip6_output.c
+++ b/sys/netinet6/ip6_output.c
@@ -344,7 +344,7 @@
 	 */
 	if (m->m_next != NULL && mbuf_has_tls_session(m->m_next)) {
 		tls = ktls_hold(m->m_next->m_epg_tls);
-		mst = tls->snd_tag;
+		mst = tls->snd_rcv_tag;
 
 		/*
 		 * If a TLS session doesn't have a valid tag, it must
@@ -392,7 +392,7 @@
 #ifdef KERN_TLS
 	if (tls != NULL) {
 		if (error == EAGAIN)
-			error = ktls_output_eagain(inp, tls);
+			error = ktls_output_eagain(inp);
 		ktls_free(tls);
 	}
 #endif
diff --git a/sys/opencrypto/ktls_ocf.c b/sys/opencrypto/ktls_ocf.c
--- a/sys/opencrypto/ktls_ocf.c
+++ b/sys/opencrypto/ktls_ocf.c
@@ -458,15 +458,11 @@
 	struct tls_aead_data ad;
 	struct cryptop crp;
 	struct ktls_ocf_session *os;
-	struct ocf_operation oo;
 	int error;
 	uint16_t tls_comp_len;
 
 	os = tls->ocf_session;
 
-	oo.os = os;
-	oo.done = false;
-
 	crypto_initreq(&crp, os->sid);
 
 	/* Setup the IV. */
@@ -517,6 +513,79 @@
 	return (error);
 }
 
+static int
+ktls_ocf_tls12_aead_recrypt(struct ktls_session *tls,
+    const struct tls_record_layer *hdr, struct mbuf *m, uint64_t seqno)
+{
+	char tag[MAX(AES_GMAC_HASH_LEN, POLY1305_HASH_LEN)] __aligned(8);
+	struct tls_aead_data ad;
+	struct cryptop crp;
+	struct ktls_ocf_session *os;
+	int error;
+	uint16_t tls_comp_len;
+
+	if (tls->params.tls_tlen > sizeof(tag))
+		return (ENOMEM);
+
+	os = tls->ocf_session;
+
+	crypto_initreq(&crp, os->sid);
+
+	/* Setup the IV. */
+	if (tls->params.cipher_algorithm == CRYPTO_AES_NIST_GCM_16) {
+		memcpy(crp.crp_iv, tls->params.iv, TLS_AEAD_GCM_LEN);
+		memcpy(crp.crp_iv + TLS_AEAD_GCM_LEN, hdr + 1,
+		    sizeof(uint64_t));
+	} else {
+		/*
+		 * Chacha20-Poly1305 constructs the IV for TLS 1.2
+		 * identically to constructing the IV for AEAD in TLS
+		 * 1.3.
+		 */
+		memcpy(crp.crp_iv, tls->params.iv, tls->params.iv_len);
+		*(uint64_t *)(crp.crp_iv + 4) ^= htobe64(seqno);
+	}
+
+	/* Setup the AAD. */
+	if (tls->params.cipher_algorithm == CRYPTO_AES_NIST_GCM_16)
+		tls_comp_len = ntohs(hdr->tls_length) -
+		    (AES_GMAC_HASH_LEN + sizeof(uint64_t));
+	else
+		tls_comp_len = ntohs(hdr->tls_length) - POLY1305_HASH_LEN;
+	ad.seq = htobe64(seqno);
+	ad.type = hdr->tls_type;
+	ad.tls_vmajor = hdr->tls_vmajor;
+	ad.tls_vminor = hdr->tls_vminor;
+	ad.tls_length = htons(tls_comp_len);
+	crp.crp_aad = &ad;
+	crp.crp_aad_length = sizeof(ad);
+
+	crp.crp_payload_start = tls->params.tls_hlen;
+	crp.crp_payload_length = tls_comp_len;
+	crp.crp_digest_start = crp.crp_payload_start + crp.crp_payload_length;
+
+	crp.crp_op = CRYPTO_OP_ENCRYPT | CRYPTO_OP_COMPUTE_DIGEST;
+	crp.crp_flags = CRYPTO_F_CBIMM | CRYPTO_F_IV_SEPARATE;
+	crypto_use_mbuf(&crp, m);
+
+	if (tls->params.cipher_algorithm == CRYPTO_AES_NIST_GCM_16)
+		counter_u64_add(ocf_tls12_gcm_crypts, 1);
+	else
+		counter_u64_add(ocf_tls12_chacha20_crypts, 1);
+
+	counter_u64_add(ocf_inplace, 1);
+
+	m_copydata(m, tls->params.tls_hlen + tls_comp_len, tls->params.tls_tlen, tag);
+
+	error = ktls_ocf_dispatch(os, &crp);
+
+	m_copyback(m, tls->params.tls_hlen + tls_comp_len, tls->params.tls_tlen, tag);
+
+	crypto_destroyreq(&crp);
+
+	return (error);
+}
+
 static int
 ktls_ocf_tls13_aead_encrypt(struct ktls_ocf_encrypt_state *state,
     struct ktls_session *tls, struct mbuf *m, struct iovec *outiov,
@@ -755,6 +824,7 @@
 				tls->sw_encrypt = ktls_ocf_tls12_aead_encrypt;
 		} else {
 			tls->sw_decrypt = ktls_ocf_tls12_aead_decrypt;
+			tls->sw_recrypt = ktls_ocf_tls12_aead_recrypt;
 		}
 	} else {
 		tls->sw_encrypt = ktls_ocf_tls_cbc_encrypt;
diff --git a/sys/sys/ktls.h b/sys/sys/ktls.h
--- a/sys/sys/ktls.h
+++ b/sys/sys/ktls.h
@@ -180,16 +180,22 @@
 		int	(*sw_encrypt)(struct ktls_ocf_encrypt_state *state,
 		    struct ktls_session *tls, struct mbuf *m,
 		    struct iovec *outiov, int outiovcnt);
-		int	(*sw_decrypt)(struct ktls_session *tls,
-		    const struct tls_record_layer *hdr, struct mbuf *m,
-		    uint64_t seqno, int *trailer_len);
+		struct {
+			int	(*sw_decrypt)(struct ktls_session *tls,
+			    const struct tls_record_layer *hdr, struct mbuf *m,
+			    uint64_t seqno, int *trailer_len);
+			int	(*sw_recrypt)(struct ktls_session *tls,
+			    const struct tls_record_layer *hdr, struct mbuf *m,
+			    uint64_t seqno);
+		};
 	};
 	struct ktls_ocf_session *ocf_session;
-	struct m_snd_tag *snd_tag;
+	struct m_snd_tag *snd_rcv_tag;
 	struct tls_session_params params;
 	u_int	wq_index;
 	volatile u_int refcount;
 	int mode;
+	int direction;
 
 	struct task reset_tag_task;
 	struct task disable_ifnet_task;
@@ -207,6 +213,7 @@
 extern unsigned int ktls_ifnet_max_rexmit_pct;
 
 void ktls_check_rx(struct sockbuf *sb);
+int ktls_mbuf_crypto_state(struct mbuf *mb, int offset, int len);
 void ktls_disable_ifnet(void *arg);
 int ktls_enable_rx(struct socket *so, struct tls_enable *en);
 int ktls_enable_tx(struct socket *so, struct tls_enable *en);
@@ -219,7 +226,8 @@
 int ktls_get_rx_mode(struct socket *so, int *modep);
 int ktls_set_tx_mode(struct socket *so, int mode);
 int ktls_get_tx_mode(struct socket *so, int *modep);
-int ktls_output_eagain(struct inpcb *inp, struct ktls_session *tls);
+int ktls_get_rx_sequence(struct inpcb *inp, uint32_t *tcpseq, uint64_t *tlsseq);
+int ktls_output_eagain(struct inpcb *inp);
 #ifdef RATELIMIT
 int ktls_modify_txrtlmt(struct ktls_session *tls, uint64_t max_pacing_rate);
 #endif
diff --git a/sys/sys/mbuf.h b/sys/sys/mbuf.h
--- a/sys/sys/mbuf.h
+++ b/sys/sys/mbuf.h
@@ -496,6 +496,12 @@
     (M_PKTHDR|M_EOR|M_RDONLY|M_BCAST|M_MCAST|M_PROMISC|M_VLANTAG|M_TSTMP| \
      M_TSTMP_HPREC|M_TSTMP_LRO|M_PROTOFLAGS)
 
+/*
+ * Flags preserved during demote.
+ */
+#define	M_DEMOTEFLAGS \
+    (M_EXT | M_RDONLY | M_NOFREE | M_EXTPG)
+
 /*
  * Mbuf flag description for use with printf(9) %b identifier.
  */
@@ -721,6 +727,8 @@
 #define	CSUM_UDP_IPV6		CSUM_IP6_UDP
 #define	CSUM_TCP_IPV6		CSUM_IP6_TCP
 #define	CSUM_SCTP_IPV6		CSUM_IP6_SCTP
+#define	CSUM_TLS_MASK		(CSUM_L5_CALC|CSUM_L5_VALID)
+#define	CSUM_TLS_DECRYPTED	CSUM_L5_CALC
 
 /*
  * mbuf types describing the content of the mbuf (including external storage).
diff --git a/sys/sys/sockbuf.h b/sys/sys/sockbuf.h
--- a/sys/sys/sockbuf.h
+++ b/sys/sys/sockbuf.h
@@ -53,6 +53,7 @@
 #define	SB_STOP		0x1000		/* backpressure indicator */
 #define	SB_AIO_RUNNING	0x2000		/* AIO operation running */
 #define	SB_TLS_IFNET	0x4000		/* has used / is using ifnet KTLS */
+#define	SB_TLS_RX_RESYNC 0x8000		/* KTLS RX lost HW sync */
 
 #define	SBS_CANTSENDMORE	0x0010	/* can't send more data to peer */
 #define	SBS_CANTRCVMORE		0x0020	/* can't receive more data from peer */