diff --git a/usr.sbin/makefs/msdos/msdosfs_vnops.c b/usr.sbin/makefs/msdos/msdosfs_vnops.c
--- a/usr.sbin/makefs/msdos/msdosfs_vnops.c
+++ b/usr.sbin/makefs/msdos/msdosfs_vnops.c
@@ -111,7 +111,10 @@
 	struct tm lt = {0};
 
 	t1 = tsp->tv_sec;
-	localtime_r(&t1, &lt);
+	if (stampst.st_ino != 0)
+		gmtime_r(&t1, &lt);
+	else
+		localtime_r(&t1, &lt);
 
 	unsigned long fat_time = ((lt.tm_year - 80) << 25) |
             ((lt.tm_mon + 1) << 21) |