diff --git a/fs/btrfs/delayed-ref.h b/fs/btrfs/delayed-ref.h
index 70606da440aa..d05bb6e2e1a6 100644
--- a/fs/btrfs/delayed-ref.h
+++ b/fs/btrfs/delayed-ref.h
@@ -176,6 +176,83 @@ struct btrfs_delayed_ref_root {
 	u64 qgroup_to_skip;
 };
 
+enum btrfs_ref_type {
+	BTRFS_REF_NOT_SET,
+	BTRFS_REF_DATA,
+	BTRFS_REF_METADATA,
+	BTRFS_REF_LAST,
+};
+
+struct btrfs_data_ref {
+	/* For EXTENT_DATA_REF */
+
+	/* Root which refers to this data extent */
+	u64 ref_root;
+
+	/* Inode which refers to this data extent */
+	u64 ino;
+
+	/*
+	 * file_offset - extent_offset
+	 *
+	 * file_offset is the key.offset of the EXTENT_DATA key.
+	 * extent_offset is btrfs_file_extent_offset() of the EXTENT_DATA data.
+	 */
+	u64 offset;
+};
+
+struct btrfs_tree_ref {
+	/*
+	 * Level of this tree block
+	 *
+	 * Shared for skinny (TREE_BLOCK_REF) and normal tree ref.
+	 */
+	int level;
+
+	/*
+	 * Root which refers to this tree block.
+	 *
+	 * For TREE_BLOCK_REF (skinny metadata, either inline or keyed)
+	 */
+	u64 root;
+
+	/* For non-skinny metadata, no special member needed */
+};
+
+struct btrfs_ref {
+	enum btrfs_ref_type type;
+	int action;
+
+	/*
+	 * Whether this extent should go through qgroup record.
+	 *
+	 * Normally false, but for certain cases like delayed subtree scan,
+	 * setting this flag can hugely reduce qgroup overhead.
+	 */
+	bool skip_qgroup;
+
+	/*
+	 * Optional. For which root is this modification.
+	 * Mostly used for qgroup optimization.
+	 *
+	 * When unset, data/tree ref init code will populate it.
+	 * In certain cases, we're modifying reference for a different root.
+	 * E.g. COW fs tree blocks for balance.
+	 * In that case, tree_ref::root will be fs tree, but we're doing this
+	 * for reloc tree, then we should set @real_root to reloc tree.
+	 */
+	u64 real_root;
+	u64 bytenr;
+	u64 len;
+
+	/* Bytenr of the parent tree block */
+	u64 parent;
+	union {
+		struct btrfs_data_ref data_ref;
+		struct btrfs_tree_ref tree_ref;
+	};
+};
+
 extern struct kmem_cache *btrfs_delayed_ref_head_cachep;
 extern struct kmem_cache *btrfs_delayed_tree_ref_cachep;
 extern struct kmem_cache *btrfs_delayed_data_ref_cachep;
@@ -184,6 +261,38 @@ extern struct kmem_cache *btrfs_delayed_extent_op_cachep;
 int __init btrfs_delayed_ref_init(void);
 void __cold btrfs_delayed_ref_exit(void);
 
+static inline void btrfs_init_generic_ref(struct btrfs_ref *generic_ref,
+				int action, u64 bytenr, u64 len, u64 parent)
+{
+	generic_ref->action = action;
+	generic_ref->bytenr = bytenr;
+	generic_ref->len = len;
+	generic_ref->parent = parent;
+}
+
+static inline void btrfs_init_tree_ref(struct btrfs_ref *generic_ref,
+				int level, u64 root)
+{
+	/* If @real_root not set, use @root as fallback */
+	if (!generic_ref->real_root)
+		generic_ref->real_root = root;
+	generic_ref->tree_ref.level = level;
+	generic_ref->tree_ref.root = root;
+	generic_ref->type = BTRFS_REF_METADATA;
+}
+
+static inline void btrfs_init_data_ref(struct btrfs_ref *generic_ref,
+				u64 ref_root, u64 ino, u64 offset)
+{
+	/* If @real_root not set, use @root as fallback */
+	if (!generic_ref->real_root)
+		generic_ref->real_root = ref_root;
+	generic_ref->data_ref.ref_root = ref_root;
+	generic_ref->data_ref.ino = ino;
+	generic_ref->data_ref.offset = offset;
+	generic_ref->type = BTRFS_REF_DATA;
+}
+
 static inline struct btrfs_delayed_extent_op *
 btrfs_alloc_delayed_extent_op(void)
 {