Index: head/sys/netinet/tcp_input.c
===================================================================
--- head/sys/netinet/tcp_input.c
+++ head/sys/netinet/tcp_input.c
@@ -2206,7 +2206,6 @@
 				case TCPS_LAST_ACK:
 					so->so_error = ECONNRESET;
 				close:
-					tcp_state_change(tp, TCPS_CLOSED);
 					/* FALLTHROUGH */
 				default:
 					tp = tcp_close(tp);
Index: head/sys/netinet/tcp_stacks/fastpath.c
===================================================================
--- head/sys/netinet/tcp_stacks/fastpath.c
+++ head/sys/netinet/tcp_stacks/fastpath.c
@@ -750,7 +750,6 @@
 				case TCPS_LAST_ACK:
 					so->so_error = ECONNRESET;
 				close:
-					tcp_state_change(tp, TCPS_CLOSED);
 					/* FALLTHROUGH */
 				default:
 					tp = tcp_close(tp);
Index: head/sys/netinet/tcp_subr.c
===================================================================
--- head/sys/netinet/tcp_subr.c
+++ head/sys/netinet/tcp_subr.c
@@ -1502,6 +1502,7 @@
 	inp->inp_ppcb = NULL;
 	if (tp->t_timers->tt_draincnt == 0) {
 		/* We own the last reference on tcpcb, let's free it. */
+		TCPSTATES_DEC(tp->t_state);
 		if (tp->t_fb->tfb_tcp_fb_fini)
 			(*tp->t_fb->tfb_tcp_fb_fini)(tp, 1);
 		refcount_release(&tp->t_fb->tfb_refcnt);
@@ -1531,6 +1532,7 @@
 	tp->t_timers->tt_draincnt--;
 	if (tp->t_timers->tt_draincnt == 0) {
 		/* We own the last reference on this tcpcb, let's free it. */
+		TCPSTATES_DEC(tp->t_state);
 		if (tp->t_fb->tfb_tcp_fb_fini)
 			(*tp->t_fb->tfb_tcp_fb_fini)(tp, 1);
 		refcount_release(&tp->t_fb->tfb_refcnt);
@@ -1577,7 +1579,8 @@
 #endif
 	in_pcbdrop(inp);
 	TCPSTAT_INC(tcps_closed);
-	TCPSTATES_DEC(tp->t_state);
+	if (tp->t_state != TCPS_CLOSED)
+		tcp_state_change(tp, TCPS_CLOSED);
 	KASSERT(inp->inp_socket != NULL, ("tcp_close: inp_socket NULL"));
 	so = inp->inp_socket;
 	soisdisconnected(so);
Index: head/sys/netinet/tcp_timewait.c
===================================================================
--- head/sys/netinet/tcp_timewait.c
+++ head/sys/netinet/tcp_timewait.c
@@ -340,6 +340,7 @@
 		tcp_twrespond(tw, TH_ACK);
 	inp->inp_ppcb = tw;
 	inp->inp_flags |= INP_TIMEWAIT;
+	TCPSTATES_INC(TCPS_TIME_WAIT);
 	tcp_tw_2msl_reset(tw, 0);
 
 	/*