diff --git a/include/linux/atmdev.h b/include/linux/atmdev.h
index 9b02961d65ee6666bea094095d5efe9e35ba735f..45f2f278b50a8a9f17b8c202308cc28321f2c6ed 100644
--- a/include/linux/atmdev.h
+++ b/include/linux/atmdev.h
@@ -249,6 +249,12 @@ static inline void atm_account_tx(struct atm_vcc *vcc, struct sk_buff *skb)
 	ATM_SKB(skb)->atm_options = vcc->atm_options;
 }
 
+static inline void atm_return_tx(struct atm_vcc *vcc, struct sk_buff *skb)
+{
+	WARN_ON_ONCE(refcount_sub_and_test(ATM_SKB(skb)->acct_truesize,
+					   &sk_atm(vcc)->sk_wmem_alloc));
+}
+
 static inline void atm_force_charge(struct atm_vcc *vcc,int truesize)
 {
 	atomic_add(truesize, &sk_atm(vcc)->sk_rmem_alloc);
diff --git a/net/atm/common.c b/net/atm/common.c
index f7019df41c3e59658fcb4591389bb124e0c6d727..9cc82acbc73588103ca6279d0a46a28555f844a2 100644
--- a/net/atm/common.c
+++ b/net/atm/common.c
@@ -635,6 +635,7 @@ int vcc_sendmsg(struct socket *sock, struct msghdr *m, size_t size)
 
 	skb->dev = NULL; /* for paths shared with net_device interfaces */
 	if (!copy_from_iter_full(skb_put(skb, size), size, &m->msg_iter)) {
+		atm_return_tx(vcc, skb);
 		kfree_skb(skb);
 		error = -EFAULT;
 		goto out;
diff --git a/net/atm/raw.c b/net/atm/raw.c
index 2b5f78a7ec3e4a43c02eab8dba7fddbef71e42a8..1e6511ec842cbcac917d2ae0cd8f50054a06109d 100644
--- a/net/atm/raw.c
+++ b/net/atm/raw.c
@@ -36,7 +36,7 @@ static void atm_pop_raw(struct atm_vcc *vcc, struct sk_buff *skb)
 
 	pr_debug("(%d) %d -= %d\n",
 		 vcc->vci, sk_wmem_alloc_get(sk), ATM_SKB(skb)->acct_truesize);
-	WARN_ON(refcount_sub_and_test(ATM_SKB(skb)->acct_truesize, &sk->sk_wmem_alloc));
+	atm_return_tx(vcc, skb);
 	dev_kfree_skb_any(skb);
 	sk->sk_write_space(sk);
 }