Index: sys/dev/e1000/igb_txrx.c
===================================================================
--- sys/dev/e1000/igb_txrx.c
+++ sys/dev/e1000/igb_txrx.c
@@ -460,12 +460,14 @@
 		rxd->wb.upper.status_error = 0;
 		eop = ((staterr & E1000_RXD_STAT_EOP) == E1000_RXD_STAT_EOP);
 
-		if (((sc->hw.mac.type == e1000_i350) ||
-		    (sc->hw.mac.type == e1000_i354)) &&
-		    (staterr & E1000_RXDEXT_STATERR_LB))
-			vtag = be16toh(rxd->wb.upper.vlan);
-		else
-			vtag = le16toh(rxd->wb.upper.vlan);
+		if ((staterr & E1000_RXD_STAT_VP) != 0) {
+			if (((sc->hw.mac.type == e1000_i350) ||
+			    (sc->hw.mac.type == e1000_i354)) &&
+			    (staterr & E1000_RXDEXT_STATERR_LB))
+				vtag = be16toh(rxd->wb.upper.vlan);
+			else
+				vtag = le16toh(rxd->wb.upper.vlan);
+		}
 
 		/* Make sure bad packets are discarded */
 		if (eop && ((staterr & E1000_RXDEXT_ERR_FRAME_ERR_MASK) != 0)) {
@@ -492,14 +494,12 @@
 
 	rxr->rx_packets++;
 
-	if ((scctx->isc_capenable & IFCAP_RXCSUM) != 0)
+	if ((if_getcapenable(ri->iri_ifp) & IFCAP_RXCSUM) != 0)
 		igb_rx_checksum(staterr, ri, ptype);
 
-	if ((scctx->isc_capenable & IFCAP_VLAN_HWTAGGING) != 0 &&
-	    (staterr & E1000_RXD_STAT_VP) != 0) {
-		ri->iri_vtag = vtag;
+	ri->iri_vtag = vtag;
+	if (vtag)
 		ri->iri_flags |= M_VLANTAG;
-	}
 
 	ri->iri_flowid =
 		le32toh(rxd->wb.lower.hi_dword.rss);