diff --git a/fs/file_table.c b/fs/file_table.c
index 9b70ed2bbc4e..0cc7bea6b51a 100644
--- a/fs/file_table.c
+++ b/fs/file_table.c
@@ -52,7 +52,8 @@ static void file_free_rcu(struct rcu_head *head)
 static inline void file_free(struct file *f)
 {
 	security_file_free(f);
-	percpu_counter_dec(&nr_files);
+	if (!(f->f_mode & FMODE_NOACCOUNT))
+		percpu_counter_dec(&nr_files);
 	call_rcu(&f->f_u.fu_rcuhead, file_free_rcu);
 }
 
@@ -91,34 +92,11 @@ int proc_nr_files(struct ctl_table *table, int write,
 }
 #endif
 
-/* Find an unused file structure and return a pointer to it.
- * Returns an error pointer if some error happend e.g. we over file
- * structures limit, run out of memory or operation is not permitted.
- *
- * Be very careful using this.  You are responsible for
- * getting write access to any mount that you might assign
- * to this filp, if it is opened for write.  If this is not
- * done, you will imbalance int the mount's writer count
- * and a warning at __fput() time.
- */
-struct file *alloc_empty_file(int flags, const struct cred *cred)
+static struct file *__alloc_file(int flags, const struct cred *cred)
 {
-	static long old_max;
 	struct file *f;
 	int error;
 
-	/*
-	 * Privileged users can go above max_files
-	 */
-	if (get_nr_files() >= files_stat.max_files && !capable(CAP_SYS_ADMIN)) {
-		/*
-		 * percpu_counters are inaccurate.  Do an expensive check before
-		 * we go and fail.
-		 */
-		if (percpu_counter_sum_positive(&nr_files) >= files_stat.max_files)
-			goto over;
-	}
-
 	f = kmem_cache_zalloc(filp_cachep, GFP_KERNEL);
 	if (unlikely(!f))
 		return ERR_PTR(-ENOMEM);
@@ -138,7 +116,41 @@ struct file *alloc_empty_file(int flags, const struct cred *cred)
 	f->f_flags = flags;
 	f->f_mode = OPEN_FMODE(flags);
 	/* f->f_version: 0 */
-	percpu_counter_inc(&nr_files);
+
+	return f;
+}
+
+/* Find an unused file structure and return a pointer to it.
+ * Returns an error pointer if some error happend e.g. we over file
+ * structures limit, run out of memory or operation is not permitted.
+ *
+ * Be very careful using this.  You are responsible for
+ * getting write access to any mount that you might assign
+ * to this filp, if it is opened for write.  If this is not
+ * done, you will imbalance int the mount's writer count
+ * and a warning at __fput() time.
+ */
+struct file *alloc_empty_file(int flags, const struct cred *cred)
+{
+	static long old_max;
+	struct file *f;
+
+	/*
+	 * Privileged users can go above max_files
+	 */
+	if (get_nr_files() >= files_stat.max_files && !capable(CAP_SYS_ADMIN)) {
+		/*
+		 * percpu_counters are inaccurate.  Do an expensive check before
+		 * we go and fail.
+		 */
+		if (percpu_counter_sum_positive(&nr_files) >= files_stat.max_files)
+			goto over;
+	}
+
+	f = __alloc_file(flags, cred);
+	if (!IS_ERR(f))
+		percpu_counter_inc(&nr_files);
+
 	return f;
 
 over:
@@ -150,6 +162,21 @@ over:
 	return ERR_PTR(-ENFILE);
 }
 
+/*
+ * Variant of alloc_empty_file() that doesn't check and modify nr_files.
+ *
+ * Should not be used unless there's a very good reason to do so.
+ */
+struct file *alloc_empty_file_noaccount(int flags, const struct cred *cred)
+{
+	struct file *f = __alloc_file(flags, cred);
+
+	if (!IS_ERR(f))
+		f->f_mode |= FMODE_NOACCOUNT;
+
+	return f;
+}
+
 /**
  * alloc_file - allocate and initialize a 'struct file'
  *
diff --git a/fs/internal.h b/fs/internal.h
index 52a346903748..442098fa0a84 100644
--- a/fs/internal.h
+++ b/fs/internal.h
@@ -94,6 +94,7 @@ extern void chroot_fs_refs(const struct path *, const struct path *);
  * file_table.c
  */
 extern struct file *alloc_empty_file(int, const struct cred *);
+extern struct file *alloc_empty_file_noaccount(int, const struct cred *);
 
 /*
  * super.c
diff --git a/fs/open.c b/fs/open.c
index dd15711eb658..9c6617dbb2c0 100644
--- a/fs/open.c
+++ b/fs/open.c
@@ -928,7 +928,7 @@ EXPORT_SYMBOL(dentry_open);
 struct file *open_with_fake_path(const struct path *path, int flags,
 				struct inode *inode, const struct cred *cred)
 {
-	struct file *f = alloc_empty_file(flags, cred);
+	struct file *f = alloc_empty_file_noaccount(flags, cred);
 	if (!IS_ERR(f)) {
 		int error;
 
diff --git a/include/linux/fs.h b/include/linux/fs.h
index 5ce2b413abc6..e1884840d556 100644
--- a/include/linux/fs.h
+++ b/include/linux/fs.h
@@ -156,6 +156,9 @@ typedef int (dio_iodone_t)(struct kiocb *iocb, loff_t offset,
 /* File is capable of returning -EAGAIN if I/O will block */
 #define FMODE_NOWAIT	((__force fmode_t)0x8000000)
 
+/* File does not contribute to nr_files count */
+#define FMODE_NOACCOUNT	((__force fmode_t)0x20000000)
+
 /*
  * Flag for rw_copy_check_uvector and compat_rw_copy_check_uvector
  * that indicates that they should check the contents of the iovec are