diff --git a/sys/fs/msdosfs/denode.h b/sys/fs/msdosfs/denode.h
--- a/sys/fs/msdosfs/denode.h
+++ b/sys/fs/msdosfs/denode.h
@@ -212,7 +212,7 @@
 	     ((dep)->de_Attributes & ATTR_DIRECTORY) ? 0 : (dep)->de_FileSize), \
 	 putushort((dp)->deHighClust, (dep)->de_StartCluster >> 16))
 
-#if defined(_KERNEL) || defined(MAKEFS)
+#if defined(_KERNEL) || defined(_WANT_MSDOSFS_INTERNALS)
 
 #define	VTODE(vp)	((struct denode *)(vp)->v_data)
 #define	DETOV(de)	((de)->de_vnode)
@@ -294,5 +294,5 @@
 int detrunc(struct denode *dep, u_long length, int flags, struct ucred *cred);
 int doscheckpath( struct denode *source, struct denode *target,
     daddr_t *wait_scn);
-#endif	/* _KERNEL || MAKEFS */
+#endif	/* _KERNEL || _WANT_MSDOSFS_INTERNALS */
 #endif	/* !_FS_MSDOSFS_DENODE_H_ */
diff --git a/sys/fs/msdosfs/fat.h b/sys/fs/msdosfs/fat.h
--- a/sys/fs/msdosfs/fat.h
+++ b/sys/fs/msdosfs/fat.h
@@ -81,7 +81,7 @@
 
 #define	MSDOSFSEOF(pmp, cn)	((((cn) | ~(pmp)->pm_fatmask) & CLUST_EOFS) == CLUST_EOFS)
 
-#if defined (_KERNEL) || defined(MAKEFS)
+#if defined (_KERNEL) || defined(_WANT_MSDOSFS_INTERNALS)
 /*
  * These are the values for the function argument to the function
  * fatentry().
@@ -110,5 +110,5 @@
 	return (markvoldirty_upgrade(pmp, dirty, false));
 }
 
-#endif	/* _KERNEL || MAKEFS */
+#endif	/* _KERNEL || _WANT_MSDOSFS_INTERNALS */
 #endif	/* !_FS_MSDOSFS_FAT_H_ */
diff --git a/sys/fs/msdosfs/msdosfsmount.h b/sys/fs/msdosfs/msdosfsmount.h
--- a/sys/fs/msdosfs/msdosfsmount.h
+++ b/sys/fs/msdosfs/msdosfsmount.h
@@ -52,10 +52,10 @@
 #ifndef _MSDOSFS_MSDOSFSMOUNT_H_
 #define	_MSDOSFS_MSDOSFSMOUNT_H_
 
-#if defined (_KERNEL) || defined(MAKEFS)
+#if defined(_KERNEL) || defined(_WANT_MSDOSFS_INTERNALS)
 
 #include <sys/types.h>
-#ifndef MAKEFS
+#ifdef _KERNEL
 #include <sys/lock.h>
 #include <sys/lockmgr.h>
 #else
@@ -246,9 +246,9 @@
 #define	MSDOSFS_ASSERT_MP_LOCKED(pmp) \
 	lockmgr_assert(&(pmp)->pm_fatlock, KA_XLOCKED)
 
-#endif /* _KERNEL || MAKEFS */
+#endif /* _KERNEL || _WANT_MSDOSFS_INTERNALS */
 
-#ifndef MAKEFS
+#ifdef _KERNEL
 /*
  *  Arguments to mount MSDOS filesystems.
  */
@@ -266,7 +266,7 @@
 	char	*cs_local;	/* Local Charset */
 	mode_t	dirmask;	/* dir  mask to be applied for msdosfs perms */
 };
-#endif /* MAKEFS */
+#endif /* _KERNEL */
 
 /*
  * Msdosfs mount options:
diff --git a/usr.sbin/makefs/msdos/Makefile.inc b/usr.sbin/makefs/msdos/Makefile.inc
--- a/usr.sbin/makefs/msdos/Makefile.inc
+++ b/usr.sbin/makefs/msdos/Makefile.inc
@@ -3,7 +3,7 @@
 
 .PATH:	${SRCDIR}/msdos ${MSDOS} ${MSDOS_NEWFS}
 
-CFLAGS+= -DMAKEFS -I${MSDOS} -I${MSDOS_NEWFS}
+CFLAGS+= -DMAKEFS -D_WANT_MSDOSFS_INTERNALS -I${MSDOS} -I${MSDOS_NEWFS}
 
 SRCS+= mkfs_msdos.c
 SRCS+= msdosfs_conv.c msdosfs_denode.c msdosfs_fat.c msdosfs_lookup.c