Merge tag 'spdx-5.2-rc2' of git://git.kernel.org/pub/scm/linux/kernel/git/gregkh/driver-core

Pull SPDX update from Greg KH:
 "Here is a series of patches that add SPDX tags to different kernel
  files, based on two different things:

   - SPDX entries are added to a bunch of files that we missed a year
     ago that do not have any license information at all.

     These were either missed because the tool saw the MODULE_LICENSE()
     tag, or some EXPORT_SYMBOL tags, and got confused and thought the
     file had a real license, or the files have been added since the
     last big sweep, or they were Makefile/Kconfig files, which we
     didn't touch last time.

   - Add GPL-2.0-only or GPL-2.0-or-later tags to files where our scan
     tools can determine the license text in the file itself. Where this
     happens, the license text is removed, in order to cut down on the
     700+ different ways we have in the kernel today, in a quest to get
     rid of all of these.

  These patches have been out for review on the linux-spdx@vger mailing
  list, and while they were created by automatic tools, they were
  hand-verified by a bunch of different people, all whom names are on
  the patches are reviewers.

  The reason for these "large" patches is if we were to continue to
  progress at the current rate of change in the kernel, adding license
  tags to individual files in different subsystems, we would be finished
  in about 10 years at the earliest.

  There will be more series of these types of patches coming over the
  next few weeks as the tools and reviewers crunch through the more
  "odd" variants of how to say "GPLv2" that developers have come up with
  over the years, combined with other fun oddities (GPL + a BSD
  disclaimer?) that are being unearthed, with the goal for the whole
  kernel to be cleaned up.

  These diffstats are not small, 3840 files are touched, over 10k lines
  removed in just 24 patches"

* tag 'spdx-5.2-rc2' of git://git.kernel.org/pub/scm/linux/kernel/git/gregkh/driver-core: (24 commits)
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 25
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 24
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 23
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 22
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 21
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 20
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 19
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 18
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 17
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 15
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 14
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 13
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 12
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 11
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 10
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 9
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 7
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 5
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 4
  treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 3
  ...

195 files changed, 195 insertions, 70 deletions

diff --git a/fs/9p/Kconfig b/fs/9p/Kconfig
index 11045d8e356a..ac2ec4543fe1 100644
--- a/fs/9p/Kconfig
+++ b/fs/9p/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config 9P_FS
         tristate "Plan 9 Resource Sharing Support (9P2000)"
         depends on INET && NET_9P
diff --git a/fs/Kconfig b/fs/Kconfig
index cbbffc8b9ef5..f1046cf6ad85 100644
--- a/fs/Kconfig
+++ b/fs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # File system configuration
 #
diff --git a/fs/Kconfig.binfmt b/fs/Kconfig.binfmt
index b795f8da81f3..f87ddd1b6d72 100644
--- a/fs/Kconfig.binfmt
+++ b/fs/Kconfig.binfmt
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 
 menu "Executable file formats"
 
diff --git a/fs/adfs/Kconfig b/fs/adfs/Kconfig
index c5a7787dd5e9..df4650dccf68 100644
--- a/fs/adfs/Kconfig
+++ b/fs/adfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config ADFS_FS
         tristate "ADFS file system support"
         depends on BLOCK
diff --git a/fs/adfs/Makefile b/fs/adfs/Makefile
index 9b2d71a9a35c..cf7de6ece659 100644
--- a/fs/adfs/Makefile
+++ b/fs/adfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux adfs filesystem routines.
 #
diff --git a/fs/affs/Kconfig b/fs/affs/Kconfig
index a04d9e848d05..84c46b9025c5 100644
--- a/fs/affs/Kconfig
+++ b/fs/affs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config AFFS_FS
         tristate "Amiga FFS file system support"
         depends on BLOCK
diff --git a/fs/affs/Makefile b/fs/affs/Makefile
index 3988b4a78339..f2c811429a4e 100644
--- a/fs/affs/Makefile
+++ b/fs/affs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the Linux affs filesystem routines.
 #
diff --git a/fs/affs/super.c b/fs/affs/super.c
index 7370228eefb2..e7d036efbaa1 100644
--- a/fs/affs/super.c
+++ b/fs/affs/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/affs/inode.c
  *
diff --git a/fs/afs/Kconfig b/fs/afs/Kconfig
index 701aaa9b1899..3fb1f559e317 100644
--- a/fs/afs/Kconfig
+++ b/fs/afs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config AFS_FS
         tristate "Andrew File System support (AFS)"
         depends on INET
diff --git a/fs/anon_inodes.c b/fs/anon_inodes.c
index 91262c34b797..c2b8663f5b00 100644
--- a/fs/anon_inodes.c
+++ b/fs/anon_inodes.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  fs/anon_inodes.c
  *
diff --git a/fs/autofs/Kconfig b/fs/autofs/Kconfig
index eaebcd430cc3..3b3a6b1423c6 100644
--- a/fs/autofs/Kconfig
+++ b/fs/autofs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config AUTOFS4_FS
         tristate "Old Kconfig name for Kernel automounter support"
         select AUTOFS_FS
diff --git a/fs/autofs/Makefile b/fs/autofs/Makefile
index 1f85d35ec8b7..495ac542e172 100644
--- a/fs/autofs/Makefile
+++ b/fs/autofs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux autofs-filesystem routines.
 #
diff --git a/fs/befs/Kconfig b/fs/befs/Kconfig
index edc5cc2aefad..9550b6462b81 100644
--- a/fs/befs/Kconfig
+++ b/fs/befs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config BEFS_FS
         tristate "BeOS file system (BeFS) support (read only)"
         depends on BLOCK
diff --git a/fs/befs/Makefile b/fs/befs/Makefile
index 8b9f66642a83..6c9c3cbc556e 100644
--- a/fs/befs/Makefile
+++ b/fs/befs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux BeOS filesystem routines.
 #
diff --git a/fs/befs/linuxvfs.c b/fs/befs/linuxvfs.c
index e273850c95af..462d096ff3e9 100644
--- a/fs/befs/linuxvfs.c
+++ b/fs/befs/linuxvfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/befs/linuxvfs.c
  *
diff --git a/fs/bfs/Kconfig b/fs/bfs/Kconfig
index 3728a6479c64..3e1247f07913 100644
--- a/fs/bfs/Kconfig
+++ b/fs/bfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config BFS_FS
         tristate "BFS file system support"
         depends on BLOCK
diff --git a/fs/bfs/Makefile b/fs/bfs/Makefile
index c787b36d940c..2b6bc5eb4de9 100644
--- a/fs/bfs/Makefile
+++ b/fs/bfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for BFS filesystem.
 #
diff --git a/fs/bfs/inode.c b/fs/bfs/inode.c
index dc0cd2aa3d65..5e97bed073d7 100644
--- a/fs/bfs/inode.c
+++ b/fs/bfs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *      fs/bfs/inode.c
  *      BFS superblock and inode operations.
diff --git a/fs/binfmt_aout.c b/fs/binfmt_aout.c
index 1fefd87eb4b4..8e8346a81723 100644
--- a/fs/binfmt_aout.c
+++ b/fs/binfmt_aout.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/binfmt_aout.c
  *
diff --git a/fs/binfmt_elf.c b/fs/binfmt_elf.c
index fa9e99a962e0..8264b468f283 100644
--- a/fs/binfmt_elf.c
+++ b/fs/binfmt_elf.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/binfmt_elf.c
  *
diff --git a/fs/binfmt_em86.c b/fs/binfmt_em86.c
index dd2d3f0cd55d..466497860c62 100644
--- a/fs/binfmt_em86.c
+++ b/fs/binfmt_em86.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/binfmt_em86.c
  *
diff --git a/fs/binfmt_misc.c b/fs/binfmt_misc.c
index aa4a7a23ff99..b8e145552ec7 100644
--- a/fs/binfmt_misc.c
+++ b/fs/binfmt_misc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * binfmt_misc.c
  *
diff --git a/fs/binfmt_script.c b/fs/binfmt_script.c
index e996174cbfc0..e9e6a6f4a35f 100644
--- a/fs/binfmt_script.c
+++ b/fs/binfmt_script.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/binfmt_script.c
  *
diff --git a/fs/block_dev.c b/fs/block_dev.c
index 0f7552a87d54..e6886c93c89d 100644
--- a/fs/block_dev.c
+++ b/fs/block_dev.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/block_dev.c
  *
diff --git a/fs/buffer.c b/fs/buffer.c
index 0faa41fb4c88..e450c55f6434 100644
--- a/fs/buffer.c
+++ b/fs/buffer.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/buffer.c
  *
diff --git a/fs/cachefiles/Kconfig b/fs/cachefiles/Kconfig
index 80e9c6167f0b..ae559ed5b3b3 100644
--- a/fs/cachefiles/Kconfig
+++ b/fs/cachefiles/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 
 config CACHEFILES
         tristate "Filesystem caching on files"
diff --git a/fs/ceph/Kconfig b/fs/ceph/Kconfig
index 52095f473464..7f7d92d6b024 100644
--- a/fs/ceph/Kconfig
+++ b/fs/ceph/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config CEPH_FS
         tristate "Ceph distributed file system"
         depends on INET
diff --git a/fs/ceph/super.c b/fs/ceph/super.c
index c864b44c8341..01be7c1bc4c6 100644
--- a/fs/ceph/super.c
+++ b/fs/ceph/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 
 #include <linux/ceph/ceph_debug.h>
 
diff --git a/fs/cifs/Kconfig b/fs/cifs/Kconfig
index 76724efc831c..aae2b8b2adf5 100644
--- a/fs/cifs/Kconfig
+++ b/fs/cifs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config CIFS
         tristate "SMB3 and CIFS support (advanced network filesystem)"
         depends on INET
diff --git a/fs/coda/Kconfig b/fs/coda/Kconfig
index c0e5a7fad06d..ae6759f9594a 100644
--- a/fs/coda/Kconfig
+++ b/fs/coda/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config CODA_FS
         tristate "Coda file system support (advanced network fs)"
         depends on INET
diff --git a/fs/coda/Makefile b/fs/coda/Makefile
index 1bab69a0d347..1ce66819da2a 100644
--- a/fs/coda/Makefile
+++ b/fs/coda/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the Linux Coda filesystem routines.
 #
diff --git a/fs/configfs/Kconfig b/fs/configfs/Kconfig
index 9febcdefdfdc..272b64456999 100644
--- a/fs/configfs/Kconfig
+++ b/fs/configfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config CONFIGFS_FS
         tristate "Userspace-driven configuration filesystem"
         select SYSFS
diff --git a/fs/configfs/Makefile b/fs/configfs/Makefile
index 00ffb278e98c..0200498ede27 100644
--- a/fs/configfs/Makefile
+++ b/fs/configfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the configfs virtual filesystem
 #
diff --git a/fs/cramfs/Kconfig b/fs/cramfs/Kconfig
index 5933f995309a..c8bebb70a971 100644
--- a/fs/cramfs/Kconfig
+++ b/fs/cramfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config CRAMFS
         tristate "Compressed ROM file system support (cramfs)"
         select ZLIB_INFLATE
diff --git a/fs/cramfs/Makefile b/fs/cramfs/Makefile
index 92ebb464a725..8c3ed2982419 100644
--- a/fs/cramfs/Makefile
+++ b/fs/cramfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux cramfs routines.
 #
diff --git a/fs/crypto/Kconfig b/fs/crypto/Kconfig
index f0de238000c0..24ed99e2eca0 100644
--- a/fs/crypto/Kconfig
+++ b/fs/crypto/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config FS_ENCRYPTION
         bool "FS Encryption (Per-file encryption)"
         select CRYPTO
diff --git a/fs/crypto/Makefile b/fs/crypto/Makefile
index cb496989a6b6..4f0df5e682e4 100644
--- a/fs/crypto/Makefile
+++ b/fs/crypto/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 obj-$(CONFIG_FS_ENCRYPTION)     += fscrypto.o
 
 fscrypto-y := crypto.o fname.o hooks.o keyinfo.o policy.o
diff --git a/fs/crypto/crypto.c b/fs/crypto/crypto.c
index 68e2ca4c4af6..335a362ee446 100644
--- a/fs/crypto/crypto.c
+++ b/fs/crypto/crypto.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * This contains encryption functions for per-file encryption.
  *
diff --git a/fs/crypto/hooks.c b/fs/crypto/hooks.c
index 2dc22549d724..bd525f7573a4 100644
--- a/fs/crypto/hooks.c
+++ b/fs/crypto/hooks.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * fs/crypto/hooks.c
  *
diff --git a/fs/dcache.c b/fs/dcache.c
index 8136bda27a1f..c435398f2c81 100644
--- a/fs/dcache.c
+++ b/fs/dcache.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * fs/dcache.c
  *
diff --git a/fs/dcookies.c b/fs/dcookies.c
index 57bc96435feb..6eeb61100a09 100644
--- a/fs/dcookies.c
+++ b/fs/dcookies.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * dcookies.c
  *
diff --git a/fs/debugfs/Makefile b/fs/debugfs/Makefile
index 840c45696668..9c0fe38cfb5e 100644
--- a/fs/debugfs/Makefile
+++ b/fs/debugfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 debugfs-objs    := inode.o file.o
 
 obj-$(CONFIG_DEBUG_FS)  += debugfs.o
diff --git a/fs/devpts/Makefile b/fs/devpts/Makefile
index 236696efcbac..66064c8fcb3e 100644
--- a/fs/devpts/Makefile
+++ b/fs/devpts/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the Linux /dev/pts virtual filesystem.
 #
diff --git a/fs/direct-io.c b/fs/direct-io.c
index fbe885d68035..ac7fb19b6ade 100644
--- a/fs/direct-io.c
+++ b/fs/direct-io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * fs/direct-io.c
  *
diff --git a/fs/dlm/Kconfig b/fs/dlm/Kconfig
index e4242c3f8486..f82a4952769d 100644
--- a/fs/dlm/Kconfig
+++ b/fs/dlm/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 menuconfig DLM
         tristate "Distributed Lock Manager (DLM)"
         depends on INET
diff --git a/fs/ecryptfs/Kconfig b/fs/ecryptfs/Kconfig
index 434aa313f077..522c35d5292b 100644
--- a/fs/ecryptfs/Kconfig
+++ b/fs/ecryptfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config ECRYPT_FS
         tristate "eCrypt filesystem layer support"
         depends on KEYS && CRYPTO && (ENCRYPTED_KEYS || ENCRYPTED_KEYS=n)
diff --git a/fs/ecryptfs/Makefile b/fs/ecryptfs/Makefile
index 49678a69947d..4f2cc5b2542d 100644
--- a/fs/ecryptfs/Makefile
+++ b/fs/ecryptfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the Linux eCryptfs
 #
diff --git a/fs/efivarfs/Kconfig b/fs/efivarfs/Kconfig
index c2499ef174a2..edec8a19c894 100644
--- a/fs/efivarfs/Kconfig
+++ b/fs/efivarfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config EFIVAR_FS
         tristate "EFI Variable filesystem"
         depends on EFI
diff --git a/fs/efivarfs/Makefile b/fs/efivarfs/Makefile
index 955d478177d5..0b1c5e63eb71 100644
--- a/fs/efivarfs/Makefile
+++ b/fs/efivarfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the efivarfs filesystem
 #
diff --git a/fs/efs/Kconfig b/fs/efs/Kconfig
index d020e3c30fea..2df1bac8b375 100644
--- a/fs/efs/Kconfig
+++ b/fs/efs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config EFS_FS
         tristate "EFS file system support (read only)"
         depends on BLOCK
diff --git a/fs/efs/Makefile b/fs/efs/Makefile
index 963543d46f0d..85e5b88f9471 100644
--- a/fs/efs/Makefile
+++ b/fs/efs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux efs-filesystem routines.
 #
diff --git a/fs/efs/inode.c b/fs/efs/inode.c
index cdf0872382af..89e73a6f0d36 100644
--- a/fs/efs/inode.c
+++ b/fs/efs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * inode.c
  *
diff --git a/fs/eventfd.c b/fs/eventfd.c
index 93b1fa7bb298..8aa0ea8c55e8 100644
--- a/fs/eventfd.c
+++ b/fs/eventfd.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  fs/eventfd.c
  *
diff --git a/fs/exec.c b/fs/exec.c
index d88584ebf07f..89a500bb897a 100644
--- a/fs/exec.c
+++ b/fs/exec.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/exec.c
  *
diff --git a/fs/exportfs/Makefile b/fs/exportfs/Makefile
index d7c5d4ddb34b..a04a8af83efd 100644
--- a/fs/exportfs/Makefile
+++ b/fs/exportfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the filesystem export support routines.
 
diff --git a/fs/exportfs/expfs.c b/fs/exportfs/expfs.c
index c69927bed4ef..f0e549783caf 100644
--- a/fs/exportfs/expfs.c
+++ b/fs/exportfs/expfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * Copyright (C) Neil Brown 2002
  * Copyright (C) Christoph Hellwig 2007
diff --git a/fs/ext2/Kconfig b/fs/ext2/Kconfig
index 894e4c53d1d2..54eec9185627 100644
--- a/fs/ext2/Kconfig
+++ b/fs/ext2/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config EXT2_FS
         tristate "Second extended fs support"
         help
diff --git a/fs/ext2/super.c b/fs/ext2/super.c
index 3988633789cb..1d7ab73b1014 100644
--- a/fs/ext2/super.c
+++ b/fs/ext2/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/ext2/super.c
  *
diff --git a/fs/ext4/Kconfig b/fs/ext4/Kconfig
index 06f77ca7f36e..cbb5ca830e57 100644
--- a/fs/ext4/Kconfig
+++ b/fs/ext4/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 # Ext3 configs are here for backward compatibility with old configs which may
 # have EXT3_FS set but not EXT4_FS set and thus would result in non-bootable
 # kernels after the removal of ext3 driver.
diff --git a/fs/f2fs/Kconfig b/fs/f2fs/Kconfig
index e57cc754d543..110a38ca5d53 100644
--- a/fs/f2fs/Kconfig
+++ b/fs/f2fs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config F2FS_FS
         tristate "F2FS filesystem support"
         depends on BLOCK
diff --git a/fs/fat/Kconfig b/fs/fat/Kconfig
index 3ff1772f612e..718163d0c621 100644
--- a/fs/fat/Kconfig
+++ b/fs/fat/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config FAT_FS
         tristate
         select NLS
diff --git a/fs/fat/dir.c b/fs/fat/dir.c
index 9d01db37183f..1bda2ab6745b 100644
--- a/fs/fat/dir.c
+++ b/fs/fat/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/fat/dir.c
  *
diff --git a/fs/fat/file.c b/fs/fat/file.c
index 0e3ed79fcc3f..4614c0ba5f1c 100644
--- a/fs/fat/file.c
+++ b/fs/fat/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/fat/file.c
  *
diff --git a/fs/fat/inode.c b/fs/fat/inode.c
index ba93d1373306..05689198f5af 100644
--- a/fs/fat/inode.c
+++ b/fs/fat/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/fat/inode.c
  *
diff --git a/fs/fat/misc.c b/fs/fat/misc.c
index 4fc950bb6433..1e08bd54c5fb 100644
--- a/fs/fat/misc.c
+++ b/fs/fat/misc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/fat/misc.c
  *
diff --git a/fs/fat/namei_msdos.c b/fs/fat/namei_msdos.c
index f2cd365a4e86..9d062886fbc1 100644
--- a/fs/fat/namei_msdos.c
+++ b/fs/fat/namei_msdos.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/msdos/namei.c
  *
diff --git a/fs/fat/namei_vfat.c b/fs/fat/namei_vfat.c
index 996c8c25e9c6..0cdd0fb9f742 100644
--- a/fs/fat/namei_vfat.c
+++ b/fs/fat/namei_vfat.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/vfat/namei.c
  *
diff --git a/fs/file_table.c b/fs/file_table.c
index 3f9c1b452c1d..b07b53f24ff5 100644
--- a/fs/file_table.c
+++ b/fs/file_table.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/file_table.c
  *
diff --git a/fs/freevxfs/Kconfig b/fs/freevxfs/Kconfig
index ce49df1020dd..c05c71d57291 100644
--- a/fs/freevxfs/Kconfig
+++ b/fs/freevxfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config VXFS_FS
         tristate "FreeVxFS file system support (VERITAS VxFS(TM) compatible)"
         depends on BLOCK
diff --git a/fs/freevxfs/Makefile b/fs/freevxfs/Makefile
index 87ad097440d6..e6ee59291521 100644
--- a/fs/freevxfs/Makefile
+++ b/fs/freevxfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # VxFS Makefile
 #
diff --git a/fs/fs-writeback.c b/fs/fs-writeback.c
index b16645b417d9..e41cbe8e81b9 100644
--- a/fs/fs-writeback.c
+++ b/fs/fs-writeback.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * fs/fs-writeback.c
  *
diff --git a/fs/fs_struct.c b/fs/fs_struct.c
index be0250788b73..ca639ed967b7 100644
--- a/fs/fs_struct.c
+++ b/fs/fs_struct.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 #include <linux/export.h>
 #include <linux/sched/signal.h>
 #include <linux/sched/task.h>
diff --git a/fs/fscache/Kconfig b/fs/fscache/Kconfig
index 3f6dfa989881..506c5e643f0d 100644
--- a/fs/fscache/Kconfig
+++ b/fs/fscache/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 
 config FSCACHE
         tristate "General filesystem local caching manager"
diff --git a/fs/fuse/Kconfig b/fs/fuse/Kconfig
index 76f09ce7e5b2..24fc5a5c1b97 100644
--- a/fs/fuse/Kconfig
+++ b/fs/fuse/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config FUSE_FS
         tristate "FUSE (Filesystem in Userspace) support"
         select FS_POSIX_ACL
diff --git a/fs/fuse/Makefile b/fs/fuse/Makefile
index f7b807bc1027..9485019c2a14 100644
--- a/fs/fuse/Makefile
+++ b/fs/fuse/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the FUSE filesystem.
 #
diff --git a/fs/gfs2/Kconfig b/fs/gfs2/Kconfig
index 6a1e499543f5..03c966840422 100644
--- a/fs/gfs2/Kconfig
+++ b/fs/gfs2/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config GFS2_FS
         tristate "GFS2 file system support"
         select FS_POSIX_ACL
diff --git a/fs/hfs/Kconfig b/fs/hfs/Kconfig
index 998e3a6decf3..44f6e89bcb75 100644
--- a/fs/hfs/Kconfig
+++ b/fs/hfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config HFS_FS
         tristate "Apple Macintosh file system support"
         depends on BLOCK
diff --git a/fs/hfs/Makefile b/fs/hfs/Makefile
index c41f5a85f42d..b65459bf3dc4 100644
--- a/fs/hfs/Makefile
+++ b/fs/hfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the Linux hfs filesystem routines.
 #
diff --git a/fs/hfsplus/Kconfig b/fs/hfsplus/Kconfig
index a63371815aab..7d4229aecec0 100644
--- a/fs/hfsplus/Kconfig
+++ b/fs/hfsplus/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config HFSPLUS_FS
         tristate "Apple Extended HFS file system support"
         depends on BLOCK
diff --git a/fs/hfsplus/super.c b/fs/hfsplus/super.c
index 0cc5feff76cd..2b9e5743105e 100644
--- a/fs/hfsplus/super.c
+++ b/fs/hfsplus/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/hfsplus/super.c
  *
diff --git a/fs/hpfs/Kconfig b/fs/hpfs/Kconfig
index 56bd15c5bf6c..56aa0336254a 100644
--- a/fs/hpfs/Kconfig
+++ b/fs/hpfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config HPFS_FS
         tristate "OS/2 HPFS file system support"
         depends on BLOCK
diff --git a/fs/hpfs/Makefile b/fs/hpfs/Makefile
index 57b786fb9827..153c17382c19 100644
--- a/fs/hpfs/Makefile
+++ b/fs/hpfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the Linux hpfs filesystem routines.
 #
diff --git a/fs/hpfs/super.c b/fs/hpfs/super.c
index ed4264bca790..9db6d84f0d62 100644
--- a/fs/hpfs/super.c
+++ b/fs/hpfs/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/hpfs/super.c
  *
diff --git a/fs/hugetlbfs/Makefile b/fs/hugetlbfs/Makefile
index 6adf870c63c6..d876ecfbe6bb 100644
--- a/fs/hugetlbfs/Makefile
+++ b/fs/hugetlbfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux ramfs routines.
 #
diff --git a/fs/inode.c b/fs/inode.c
index e9d18b2c3f91..df6542ec3b88 100644
--- a/fs/inode.c
+++ b/fs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * (C) 1997 Linus Torvalds
  * (C) 1999 Andrea Arcangeli <andrea@suse.de> (dynamic inode allocation)
diff --git a/fs/isofs/Kconfig b/fs/isofs/Kconfig
index 8ab9878e3671..5e7419599f50 100644
--- a/fs/isofs/Kconfig
+++ b/fs/isofs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config ISO9660_FS
         tristate "ISO 9660 CDROM file system support"
         help
diff --git a/fs/isofs/inode.c b/fs/isofs/inode.c
index 603b052a3c94..9e30d8703735 100644
--- a/fs/isofs/inode.c
+++ b/fs/isofs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/isofs/inode.c
  *
diff --git a/fs/jbd2/Kconfig b/fs/jbd2/Kconfig
index 5a9f5534d57b..4ad2c67f93f1 100644
--- a/fs/jbd2/Kconfig
+++ b/fs/jbd2/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config JBD2
         tristate
         select CRC32
diff --git a/fs/jbd2/Makefile b/fs/jbd2/Makefile
index 802a3413872a..126b4da6c7de 100644
--- a/fs/jbd2/Makefile
+++ b/fs/jbd2/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux journaling routines.
 #
diff --git a/fs/jffs2/Kconfig b/fs/jffs2/Kconfig
index ad850c5bf2ca..7c96bc107218 100644
--- a/fs/jffs2/Kconfig
+++ b/fs/jffs2/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config JFFS2_FS
         tristate "Journalling Flash File System v2 (JFFS2) support"
         select CRC32
diff --git a/fs/jfs/Kconfig b/fs/jfs/Kconfig
index 851de78fdabb..22a273bd4648 100644
--- a/fs/jfs/Kconfig
+++ b/fs/jfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config JFS_FS
         tristate "JFS filesystem support"
         select NLS
diff --git a/fs/kernfs/Kconfig b/fs/kernfs/Kconfig
index 397b5f7a7a16..e7f09105f6e9 100644
--- a/fs/kernfs/Kconfig
+++ b/fs/kernfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # KERNFS should be selected by its users
 #
diff --git a/fs/kernfs/Makefile b/fs/kernfs/Makefile
index 674337c76673..4ca54ff54c98 100644
--- a/fs/kernfs/Makefile
+++ b/fs/kernfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the kernfs pseudo filesystem
 #
diff --git a/fs/libfs.c b/fs/libfs.c
index 4b59b1816efb..7e52e77692ec 100644
--- a/fs/libfs.c
+++ b/fs/libfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *      fs/libfs.c
  *      Library for filesystems writers.
diff --git a/fs/lockd/clntlock.c b/fs/lockd/clntlock.c
index 5fb4f8910aab..a5bb3f721a9d 100644
--- a/fs/lockd/clntlock.c
+++ b/fs/lockd/clntlock.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/lockd/clntlock.c
  *
diff --git a/fs/lockd/clntproc.c b/fs/lockd/clntproc.c
index d9c32d1a20c0..62f98225abb3 100644
--- a/fs/lockd/clntproc.c
+++ b/fs/lockd/clntproc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/lockd/clntproc.c
  *
diff --git a/fs/lockd/svc.c b/fs/lockd/svc.c
index 3056f3a0c270..1a639e34847d 100644
--- a/fs/lockd/svc.c
+++ b/fs/lockd/svc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/lockd/svc.c
  *
diff --git a/fs/lockd/svcsubs.c b/fs/lockd/svcsubs.c
index 899360ba3b84..0e610f422406 100644
--- a/fs/lockd/svcsubs.c
+++ b/fs/lockd/svcsubs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/lockd/svcsubs.c
  *
diff --git a/fs/locks.c b/fs/locks.c
index 8af49f89ac2f..ec1e4a5df629 100644
--- a/fs/locks.c
+++ b/fs/locks.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/locks.c
  *
diff --git a/fs/mbcache.c b/fs/mbcache.c
index 081ccf0caee3..97c54d3a2227 100644
--- a/fs/mbcache.c
+++ b/fs/mbcache.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 #include <linux/spinlock.h>
 #include <linux/slab.h>
 #include <linux/list.h>
diff --git a/fs/minix/Kconfig b/fs/minix/Kconfig
index bcd53a79156f..de2003974ff0 100644
--- a/fs/minix/Kconfig
+++ b/fs/minix/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config MINIX_FS
         tristate "Minix file system support"
         depends on BLOCK
diff --git a/fs/minix/Makefile b/fs/minix/Makefile
index 3063015abfd0..a2d3ab58d187 100644
--- a/fs/minix/Makefile
+++ b/fs/minix/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the Linux minix filesystem routines.
 #
diff --git a/fs/minix/inode.c b/fs/minix/inode.c
index 101200761f61..f96073f25432 100644
--- a/fs/minix/inode.c
+++ b/fs/minix/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/minix/inode.c
  *
diff --git a/fs/nfs/Kconfig b/fs/nfs/Kconfig
index 69d02cf8cf37..295a7a21b774 100644
--- a/fs/nfs/Kconfig
+++ b/fs/nfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config NFS_FS
         tristate "NFS client support"
         depends on INET && FILE_LOCKING && MULTIUSER
diff --git a/fs/nfs/blocklayout/Makefile b/fs/nfs/blocklayout/Makefile
index 3ca14c36d08b..7668a1bfb5fa 100644
--- a/fs/nfs/blocklayout/Makefile
+++ b/fs/nfs/blocklayout/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the pNFS block layout driver kernel module
 #
diff --git a/fs/nfs/delegation.c b/fs/nfs/delegation.c
index 8b78274e3e56..0ff3facf81da 100644
--- a/fs/nfs/delegation.c
+++ b/fs/nfs/delegation.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/nfs/delegation.c
  *
diff --git a/fs/nfs/dir.c b/fs/nfs/dir.c
index 47d445bec8c9..57b6a45576ad 100644
--- a/fs/nfs/dir.c
+++ b/fs/nfs/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/nfs/dir.c
  *
diff --git a/fs/nfs/direct.c b/fs/nfs/direct.c
index 2436bd92bc00..0cb442406168 100644
--- a/fs/nfs/direct.c
+++ b/fs/nfs/direct.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/nfs/direct.c
  *
diff --git a/fs/nfs/file.c b/fs/nfs/file.c
index 144e183250c3..95dc90570786 100644
--- a/fs/nfs/file.c
+++ b/fs/nfs/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/nfs/file.c
  *
diff --git a/fs/nfs/filelayout/Makefile b/fs/nfs/filelayout/Makefile
index 8516cdffb9e9..de056312d374 100644
--- a/fs/nfs/filelayout/Makefile
+++ b/fs/nfs/filelayout/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the pNFS Files Layout Driver kernel module
 #
diff --git a/fs/nfs/flexfilelayout/Makefile b/fs/nfs/flexfilelayout/Makefile
index 1d2c9f6bbcd4..49f03422b6ad 100644
--- a/fs/nfs/flexfilelayout/Makefile
+++ b/fs/nfs/flexfilelayout/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the pNFS Flexfile Layout Driver kernel module
 #
diff --git a/fs/nfs/flexfilelayout/flexfilelayout.c b/fs/nfs/flexfilelayout/flexfilelayout.c
index 9920c52bd0cd..bcff3bf5ae09 100644
--- a/fs/nfs/flexfilelayout/flexfilelayout.c
+++ b/fs/nfs/flexfilelayout/flexfilelayout.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * Module for pnfs flexfile layout driver.
  *
diff --git a/fs/nfs/inode.c b/fs/nfs/inode.c
index 3bc2550cfe4e..0b4a1a974411 100644
--- a/fs/nfs/inode.c
+++ b/fs/nfs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/nfs/inode.c
  *
diff --git a/fs/nfs/namespace.c b/fs/nfs/namespace.c
index 15f099a24c29..9287eb666322 100644
--- a/fs/nfs/namespace.c
+++ b/fs/nfs/namespace.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/nfs/namespace.c
  *
diff --git a/fs/nfs/nfs2super.c b/fs/nfs/nfs2super.c
index 0a9782c9171a..467f21ee6a35 100644
--- a/fs/nfs/nfs2super.c
+++ b/fs/nfs/nfs2super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * Copyright (c) 2012 Netapp, Inc. All rights reserved.
  */
diff --git a/fs/nfs/nfs3client.c b/fs/nfs/nfs3client.c
index 1afdb0f7473f..fb0c425b5d45 100644
--- a/fs/nfs/nfs3client.c
+++ b/fs/nfs/nfs3client.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 #include <linux/nfs_fs.h>
 #include <linux/nfs_mount.h>
 #include <linux/sunrpc/addr.h>
diff --git a/fs/nfs/nfs3super.c b/fs/nfs/nfs3super.c
index 5c4394e4656b..7c5809431e61 100644
--- a/fs/nfs/nfs3super.c
+++ b/fs/nfs/nfs3super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * Copyright (c) 2012 Netapp, Inc. All rights reserved.
  */
diff --git a/fs/nfs/nfs4client.c b/fs/nfs/nfs4client.c
index 3ce246346f02..81b9b6d7927a 100644
--- a/fs/nfs/nfs4client.c
+++ b/fs/nfs/nfs4client.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * Copyright (C) 2006 Red Hat, Inc. All Rights Reserved.
  * Written by David Howells (dhowells@redhat.com)
diff --git a/fs/nfs/nfs4session.c b/fs/nfs/nfs4session.c
index bcb532def9e2..4145a0138907 100644
--- a/fs/nfs/nfs4session.c
+++ b/fs/nfs/nfs4session.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * fs/nfs/nfs4session.c
  *
diff --git a/fs/nfs/nfs4super.c b/fs/nfs/nfs4super.c
index 689977e148cb..04c57066a11a 100644
--- a/fs/nfs/nfs4super.c
+++ b/fs/nfs/nfs4super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * Copyright (c) 2012 Bryan Schumaker <bjschuma@netapp.com>
  */
diff --git a/fs/nfs/pagelist.c b/fs/nfs/pagelist.c
index 6ec30014a439..6ef5278326b6 100644
--- a/fs/nfs/pagelist.c
+++ b/fs/nfs/pagelist.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/nfs/pagelist.c
  *
diff --git a/fs/nfs/pnfs_nfs.c b/fs/nfs/pnfs_nfs.c
index f5ad75fafc3c..c0046c348910 100644
--- a/fs/nfs/pnfs_nfs.c
+++ b/fs/nfs/pnfs_nfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * Common NFS I/O  operations for the pnfs file based
  * layout drivers.
diff --git a/fs/nfs/read.c b/fs/nfs/read.c
index c799e540ed1e..c19841c82b6a 100644
--- a/fs/nfs/read.c
+++ b/fs/nfs/read.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/nfs/read.c
  *
diff --git a/fs/nfs/super.c b/fs/nfs/super.c
index d6c687419a81..f88ddac2dcdf 100644
--- a/fs/nfs/super.c
+++ b/fs/nfs/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/nfs/super.c
  *
diff --git a/fs/nfs/write.c b/fs/nfs/write.c
index bc5bb9323412..059a7c38bc4f 100644
--- a/fs/nfs/write.c
+++ b/fs/nfs/write.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * linux/fs/nfs/write.c
  *
diff --git a/fs/nfs_common/Makefile b/fs/nfs_common/Makefile
index d153ca3ea577..4bebe834c009 100644
--- a/fs/nfs_common/Makefile
+++ b/fs/nfs_common/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for Linux filesystem routines that are shared by client and server.
 #
diff --git a/fs/nfs_common/grace.c b/fs/nfs_common/grace.c
index 5be08f02a76b..b73d9dd37f73 100644
--- a/fs/nfs_common/grace.c
+++ b/fs/nfs_common/grace.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * Common code for control of lockd and nfsv4 grace periods.
  *
diff --git a/fs/nfs_common/nfsacl.c b/fs/nfs_common/nfsacl.c
index 538f142935ea..8ceb6425e01a 100644
--- a/fs/nfs_common/nfsacl.c
+++ b/fs/nfs_common/nfsacl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * fs/nfs_common/nfsacl.c
  *
diff --git a/fs/nfsd/Kconfig b/fs/nfsd/Kconfig
index 20b1c17320d5..d25f6bbe7006 100644
--- a/fs/nfsd/Kconfig
+++ b/fs/nfsd/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config NFSD
         tristate "NFS server support"
         depends on INET
diff --git a/fs/nfsd/netns.h b/fs/nfsd/netns.h
index 789abc4dd1d2..7c686a270d60 100644
--- a/fs/nfsd/netns.h
+++ b/fs/nfsd/netns.h
@@ -1,21 +1,8 @@
+/* SPDX-License-Identifier: GPL-2.0-or-later */
 /*
  * per net namespace data structures for nfsd
  *
  * Copyright (C) 2012, Jeff Layton <jlayton@redhat.com>
- *
- * This program is free software; you can redistribute it and/or modify it
- * under the terms of the GNU General Public License as published by the Free
- * Software Foundation; either version 2 of the License, or (at your option)
- * any later version.
- *
- * This program is distributed in the hope that it will be useful, but WITHOUT
- * ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or
- * FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public License for
- * more details.
- *
- * You should have received a copy of the GNU General Public License along with
- * this program; if not, write to the Free Software Foundation, Inc., 51
- * Franklin Street, Fifth Floor, Boston, MA 02110-1301, USA.
  */
 
 #ifndef __NFSD_NETNS_H__
diff --git a/fs/nfsd/nfsctl.c b/fs/nfsd/nfsctl.c
index 90972e1fd785..62c58cfeb8d8 100644
--- a/fs/nfsd/nfsctl.c
+++ b/fs/nfsd/nfsctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * Syscall interface to knfsd.
  *
diff --git a/fs/nilfs2/Kconfig b/fs/nilfs2/Kconfig
index 80da8eb27393..254d102e79c9 100644
--- a/fs/nilfs2/Kconfig
+++ b/fs/nilfs2/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config NILFS2_FS
         tristate "NILFS2 file system support"
         select CRC32
diff --git a/fs/nls/Kconfig b/fs/nls/Kconfig
index e2ce79ef48c4..5a63303298e6 100644
--- a/fs/nls/Kconfig
+++ b/fs/nls/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Native language support configuration
 #
diff --git a/fs/notify/Kconfig b/fs/notify/Kconfig
index 2a24249b30af..c020d26ba223 100644
--- a/fs/notify/Kconfig
+++ b/fs/notify/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config FSNOTIFY
         def_bool n
         select SRCU
diff --git a/fs/notify/dnotify/Kconfig b/fs/notify/dnotify/Kconfig
index f9c1ca139d8f..3df7def17eea 100644
--- a/fs/notify/dnotify/Kconfig
+++ b/fs/notify/dnotify/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config DNOTIFY
         bool "Dnotify support"
         select FSNOTIFY
diff --git a/fs/notify/dnotify/Makefile b/fs/notify/dnotify/Makefile
index f145251dcadb..121b4dd6b1fe 100644
--- a/fs/notify/dnotify/Makefile
+++ b/fs/notify/dnotify/Makefile
@@ -1 +1,2 @@
+# SPDX-License-Identifier: GPL-2.0-only
 obj-$(CONFIG_DNOTIFY)           += dnotify.o
diff --git a/fs/notify/fanotify/Kconfig b/fs/notify/fanotify/Kconfig
index 521dc91d2cb5..8b9103f126ad 100644
--- a/fs/notify/fanotify/Kconfig
+++ b/fs/notify/fanotify/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config FANOTIFY
         bool "Filesystem wide access notification"
         select FSNOTIFY
diff --git a/fs/notify/fanotify/Makefile b/fs/notify/fanotify/Makefile
index 0999213e7e6e..25ef222915e5 100644
--- a/fs/notify/fanotify/Makefile
+++ b/fs/notify/fanotify/Makefile
@@ -1 +1,2 @@
+# SPDX-License-Identifier: GPL-2.0-only
 obj-$(CONFIG_FANOTIFY)          += fanotify.o fanotify_user.o
diff --git a/fs/notify/fsnotify.c b/fs/notify/fsnotify.c
index 8c7cbac7183c..4eb2ebfac468 100644
--- a/fs/notify/fsnotify.c
+++ b/fs/notify/fsnotify.c
@@ -1,19 +1,6 @@
+// SPDX-License-Identifier: GPL-2.0-or-later
 /*
  *  Copyright (C) 2008 Red Hat, Inc., Eric Paris <eparis@redhat.com>
- *
- *  This program is free software; you can redistribute it and/or modify
- *  it under the terms of the GNU General Public License as published by
- *  the Free Software Foundation; either version 2, or (at your option)
- *  any later version.
- *
- *  This program is distributed in the hope that it will be useful,
- *  but WITHOUT ANY WARRANTY; without even the implied warranty of
- *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- *  GNU General Public License for more details.
- *
- *  You should have received a copy of the GNU General Public License
- *  along with this program; see the file COPYING.  If not, write to
- *  the Free Software Foundation, 675 Mass Ave, Cambridge, MA 02139, USA.
  */
 
 #include <linux/dcache.h>
diff --git a/fs/notify/group.c b/fs/notify/group.c
index c03b83662876..0391190305cc 100644
--- a/fs/notify/group.c
+++ b/fs/notify/group.c
@@ -1,19 +1,6 @@
+// SPDX-License-Identifier: GPL-2.0-or-later
 /*
  *  Copyright (C) 2008 Red Hat, Inc., Eric Paris <eparis@redhat.com>
- *
- *  This program is free software; you can redistribute it and/or modify
- *  it under the terms of the GNU General Public License as published by
- *  the Free Software Foundation; either version 2, or (at your option)
- *  any later version.
- *
- *  This program is distributed in the hope that it will be useful,
- *  but WITHOUT ANY WARRANTY; without even the implied warranty of
- *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- *  GNU General Public License for more details.
- *
- *  You should have received a copy of the GNU General Public License
- *  along with this program; see the file COPYING.  If not, write to
- *  the Free Software Foundation, 675 Mass Ave, Cambridge, MA 02139, USA.
  */
 
 #include <linux/list.h>
diff --git a/fs/notify/inotify/Kconfig b/fs/notify/inotify/Kconfig
index 0161c74e76e2..6736e47d94d8 100644
--- a/fs/notify/inotify/Kconfig
+++ b/fs/notify/inotify/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config INOTIFY_USER
         bool "Inotify support for userspace"
         select FSNOTIFY
diff --git a/fs/notify/inotify/Makefile b/fs/notify/inotify/Makefile
index a380dabe09de..812237eecf3a 100644
--- a/fs/notify/inotify/Makefile
+++ b/fs/notify/inotify/Makefile
@@ -1 +1,2 @@
+# SPDX-License-Identifier: GPL-2.0-only
 obj-$(CONFIG_INOTIFY_USER)      += inotify_fsnotify.o inotify_user.o
diff --git a/fs/notify/mark.c b/fs/notify/mark.c
index b251105f646f..25eb247ea85a 100644
--- a/fs/notify/mark.c
+++ b/fs/notify/mark.c
@@ -1,19 +1,6 @@
+// SPDX-License-Identifier: GPL-2.0-or-later
 /*
  *  Copyright (C) 2008 Red Hat, Inc., Eric Paris <eparis@redhat.com>
- *
- *  This program is free software; you can redistribute it and/or modify
- *  it under the terms of the GNU General Public License as published by
- *  the Free Software Foundation; either version 2, or (at your option)
- *  any later version.
- *
- *  This program is distributed in the hope that it will be useful,
- *  but WITHOUT ANY WARRANTY; without even the implied warranty of
- *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- *  GNU General Public License for more details.
- *
- *  You should have received a copy of the GNU General Public License
- *  along with this program; see the file COPYING.  If not, write to
- *  the Free Software Foundation, 675 Mass Ave, Cambridge, MA 02139, USA.
  */
 
 /*
diff --git a/fs/notify/notification.c b/fs/notify/notification.c
index 5f3a54d444b5..75d79d6d3ef0 100644
--- a/fs/notify/notification.c
+++ b/fs/notify/notification.c
@@ -1,19 +1,6 @@
+// SPDX-License-Identifier: GPL-2.0-or-later
 /*
  *  Copyright (C) 2008 Red Hat, Inc., Eric Paris <eparis@redhat.com>
- *
- *  This program is free software; you can redistribute it and/or modify
- *  it under the terms of the GNU General Public License as published by
- *  the Free Software Foundation; either version 2, or (at your option)
- *  any later version.
- *
- *  This program is distributed in the hope that it will be useful,
- *  but WITHOUT ANY WARRANTY; without even the implied warranty of
- *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- *  GNU General Public License for more details.
- *
- *  You should have received a copy of the GNU General Public License
- *  along with this program; see the file COPYING.  If not, write to
- *  the Free Software Foundation, 675 Mass Ave, Cambridge, MA 02139, USA.
  */
 
 /*
diff --git a/fs/ntfs/Kconfig b/fs/ntfs/Kconfig
index f5a868cc9152..de9fb5cff226 100644
--- a/fs/ntfs/Kconfig
+++ b/fs/ntfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config NTFS_FS
         tristate "NTFS file system support"
         select NLS
diff --git a/fs/ocfs2/Kconfig b/fs/ocfs2/Kconfig
index 77a8de5f7119..46bba20da6b5 100644
--- a/fs/ocfs2/Kconfig
+++ b/fs/ocfs2/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config OCFS2_FS
         tristate "OCFS2 file system support"
         depends on NET && SYSFS && CONFIGFS_FS
diff --git a/fs/ocfs2/cluster/Makefile b/fs/ocfs2/cluster/Makefile
index 1aefc0350ec3..0e5b73215819 100644
--- a/fs/ocfs2/cluster/Makefile
+++ b/fs/ocfs2/cluster/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 obj-$(CONFIG_OCFS2_FS) += ocfs2_nodemanager.o
 
 ocfs2_nodemanager-objs := heartbeat.o masklog.o sys.o nodemanager.o \
diff --git a/fs/ocfs2/dlm/Makefile b/fs/ocfs2/dlm/Makefile
index 3d4041f0431e..38b224372776 100644
--- a/fs/ocfs2/dlm/Makefile
+++ b/fs/ocfs2/dlm/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 ccflags-y := -I $(srctree)/$(src)/..
 
 obj-$(CONFIG_OCFS2_FS_O2CB) += ocfs2_dlm.o
diff --git a/fs/ocfs2/dlmfs/Makefile b/fs/ocfs2/dlmfs/Makefile
index 0a0b93d940fe..a9874e441bd4 100644
--- a/fs/ocfs2/dlmfs/Makefile
+++ b/fs/ocfs2/dlmfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 ccflags-y := -I $(srctree)/$(src)/..
 
 obj-$(CONFIG_OCFS2_FS) += ocfs2_dlmfs.o
diff --git a/fs/omfs/Kconfig b/fs/omfs/Kconfig
index b1b9a0aba6fd..42b2ec35a05b 100644
--- a/fs/omfs/Kconfig
+++ b/fs/omfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config OMFS_FS
         tristate "SonicBlue Optimized MPEG File System support"
         depends on BLOCK
diff --git a/fs/omfs/Makefile b/fs/omfs/Makefile
index 8b82b63f1129..ae16fc3d34a3 100644
--- a/fs/omfs/Makefile
+++ b/fs/omfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 
 obj-$(CONFIG_OMFS_FS) += omfs.o
 
diff --git a/fs/open.c b/fs/open.c
index 9c7d724a6f67..b5b80469b93d 100644
--- a/fs/open.c
+++ b/fs/open.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/open.c
  *
diff --git a/fs/openpromfs/Makefile b/fs/openpromfs/Makefile
index 4563199b8fe6..843c270cd06f 100644
--- a/fs/openpromfs/Makefile
+++ b/fs/openpromfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the Linux Sun Openprom filesystem routines.
 #
diff --git a/fs/openpromfs/inode.c b/fs/openpromfs/inode.c
index 46655e454c55..e6cb7689fec4 100644
--- a/fs/openpromfs/inode.c
+++ b/fs/openpromfs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /* inode.c: /proc/openprom handling routines
  *
  * Copyright (C) 1996-1999 Jakub Jelinek  (jakub@redhat.com)
diff --git a/fs/orangefs/Kconfig b/fs/orangefs/Kconfig
index 1554c02489de..890c0ae9a453 100644
--- a/fs/orangefs/Kconfig
+++ b/fs/orangefs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config ORANGEFS_FS
         tristate "ORANGEFS (Powered by PVFS) support"
         select FS_POSIX_ACL
diff --git a/fs/orangefs/orangefs-mod.c b/fs/orangefs/orangefs-mod.c
index 82cf8b3e568b..4f2d7ee0d2d1 100644
--- a/fs/orangefs/orangefs-mod.c
+++ b/fs/orangefs/orangefs-mod.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/overlayfs/Kconfig b/fs/overlayfs/Kconfig
index 2ef91be2a04e..444e2da4f60e 100644
--- a/fs/overlayfs/Kconfig
+++ b/fs/overlayfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config OVERLAY_FS
         tristate "Overlay filesystem support"
         select EXPORTFS
diff --git a/fs/overlayfs/Makefile b/fs/overlayfs/Makefile
index 46e1ff8ac056..9164c585eb2f 100644
--- a/fs/overlayfs/Makefile
+++ b/fs/overlayfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the overlay filesystem.
 #
diff --git a/fs/posix_acl.c b/fs/posix_acl.c
index 2fd0fde16fe1..84ad1c90d535 100644
--- a/fs/posix_acl.c
+++ b/fs/posix_acl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * Copyright (C) 2002,2003 by Andreas Gruenbacher <a.gruenbacher@computer.org>
  *
diff --git a/fs/proc/Kconfig b/fs/proc/Kconfig
index 817c02b13b1d..62ee41b4bbd0 100644
--- a/fs/proc/Kconfig
+++ b/fs/proc/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config PROC_FS
         bool "/proc file system support" if EXPERT
         default y
diff --git a/fs/proc/generic.c b/fs/proc/generic.c
index e39bac94dead..64e9ee1b129e 100644
--- a/fs/proc/generic.c
+++ b/fs/proc/generic.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * proc/fs/generic.c --- generic routines for the proc-fs
  *
diff --git a/fs/proc/proc_net.c b/fs/proc/proc_net.c
index a7b12435519e..76ae278df1c4 100644
--- a/fs/proc/proc_net.c
+++ b/fs/proc/proc_net.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/proc/net.c
  *
diff --git a/fs/proc/vmcore.c b/fs/proc/vmcore.c
index 3fe90443c1bb..7bb96fdd38ad 100644
--- a/fs/proc/vmcore.c
+++ b/fs/proc/vmcore.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *      fs/proc/vmcore.c Interface for accessing the crash
  *                               dump from the system's previous life.
diff --git a/fs/pstore/Kconfig b/fs/pstore/Kconfig
index 0d19d191ae70..8f0369aad22a 100644
--- a/fs/pstore/Kconfig
+++ b/fs/pstore/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config PSTORE
         tristate "Persistent store support"
         select CRYPTO if PSTORE_COMPRESS
diff --git a/fs/qnx4/Kconfig b/fs/qnx4/Kconfig
index 5f6089994042..45b5b98376c4 100644
--- a/fs/qnx4/Kconfig
+++ b/fs/qnx4/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config QNX4FS_FS
         tristate "QNX4 file system support (read only)"
         depends on BLOCK
diff --git a/fs/qnx4/Makefile b/fs/qnx4/Makefile
index 4a283b3f87f8..42d4fc263a3d 100644
--- a/fs/qnx4/Makefile
+++ b/fs/qnx4/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux qnx4-filesystem routines.
 #
diff --git a/fs/qnx4/inode.c b/fs/qnx4/inode.c
index 48c70aa4a3ec..922d083bbc7c 100644
--- a/fs/qnx4/inode.c
+++ b/fs/qnx4/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * QNX4 file system, Linux implementation.
  *
diff --git a/fs/qnx6/Kconfig b/fs/qnx6/Kconfig
index edbba5c17cc8..6a9d6bce1586 100644
--- a/fs/qnx6/Kconfig
+++ b/fs/qnx6/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config QNX6FS_FS
         tristate "QNX6 file system support (read only)"
         depends on BLOCK && CRC32
diff --git a/fs/qnx6/Makefile b/fs/qnx6/Makefile
index 5e6bae6fae50..bd4e6c8efbc6 100644
--- a/fs/qnx6/Makefile
+++ b/fs/qnx6/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux qnx4-filesystem routines.
 #
diff --git a/fs/qnx6/inode.c b/fs/qnx6/inode.c
index 59cf45f6be49..0f8b0ff1ba43 100644
--- a/fs/qnx6/inode.c
+++ b/fs/qnx6/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * QNX6 file system, Linux implementation.
  *
diff --git a/fs/quota/Kconfig b/fs/quota/Kconfig
index 4a09975aac90..7218314ca13f 100644
--- a/fs/quota/Kconfig
+++ b/fs/quota/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 #  Quota configuration
 #
diff --git a/fs/quota/quota_tree.c b/fs/quota/quota_tree.c
index bb3f59bcfcf5..a6f856f341dc 100644
--- a/fs/quota/quota_tree.c
+++ b/fs/quota/quota_tree.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *      vfsv0 quota IO operations on file
  */
diff --git a/fs/quota/quota_v1.c b/fs/quota/quota_v1.c
index 9f2b2573b83c..c740e5572eb8 100644
--- a/fs/quota/quota_v1.c
+++ b/fs/quota/quota_v1.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 #include <linux/errno.h>
 #include <linux/fs.h>
 #include <linux/quota.h>
diff --git a/fs/quota/quota_v2.c b/fs/quota/quota_v2.c
index 3c30034e733f..53429c29c784 100644
--- a/fs/quota/quota_v2.c
+++ b/fs/quota/quota_v2.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *      vfsv0 quota IO operations on file
  */
diff --git a/fs/ramfs/Makefile b/fs/ramfs/Makefile
index c71e65dcad25..d1198adb562e 100644
--- a/fs/ramfs/Makefile
+++ b/fs/ramfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux ramfs routines.
 #
diff --git a/fs/reiserfs/Kconfig b/fs/reiserfs/Kconfig
index 86e71c0caf48..8fd54ed8f844 100644
--- a/fs/reiserfs/Kconfig
+++ b/fs/reiserfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config REISERFS_FS
         tristate "Reiserfs support"
         select CRC32
diff --git a/fs/romfs/Kconfig b/fs/romfs/Kconfig
index ce2d6bcc6266..ad4c45788896 100644
--- a/fs/romfs/Kconfig
+++ b/fs/romfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config ROMFS_FS
         tristate "ROM file system support"
         depends on BLOCK || MTD
diff --git a/fs/splice.c b/fs/splice.c
index 25212dcca2df..14cb602d9a2f 100644
--- a/fs/splice.c
+++ b/fs/splice.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  * "splice": joining two ropes together by interweaving their strands.
  *
diff --git a/fs/squashfs/Kconfig b/fs/squashfs/Kconfig
index 1adb3346b9d6..916e78fabcaa 100644
--- a/fs/squashfs/Kconfig
+++ b/fs/squashfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config SQUASHFS
         tristate "SquashFS 4.0 - Squashed file system support"
         depends on BLOCK
diff --git a/fs/stack.c b/fs/stack.c
index 664ed35558bd..4ef2c056269d 100644
--- a/fs/stack.c
+++ b/fs/stack.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 #include <linux/export.h>
 #include <linux/fs.h>
 #include <linux/fs_stack.h>
diff --git a/fs/sysfs/Kconfig b/fs/sysfs/Kconfig
index b2756014508c..b0fe1cce33a0 100644
--- a/fs/sysfs/Kconfig
+++ b/fs/sysfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config SYSFS
         bool "sysfs file system support" if EXPERT
         default y
diff --git a/fs/sysfs/Makefile b/fs/sysfs/Makefile
index 6eff6e1205a5..0906b9e522fe 100644
--- a/fs/sysfs/Makefile
+++ b/fs/sysfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the sysfs virtual filesystem
 #
diff --git a/fs/sysv/Kconfig b/fs/sysv/Kconfig
index 33aeb4b75db1..d4edf7d9ae10 100644
--- a/fs/sysv/Kconfig
+++ b/fs/sysv/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config SYSV_FS
         tristate "System V/Xenix/V7/Coherent file system support"
         depends on BLOCK
diff --git a/fs/sysv/Makefile b/fs/sysv/Makefile
index 7a75e70a4b61..17d12ba04b18 100644
--- a/fs/sysv/Makefile
+++ b/fs/sysv/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the Linux SystemV/Coherent filesystem routines.
 #
diff --git a/fs/sysv/super.c b/fs/sysv/super.c
index d3b2f54d6449..d788b1daa7eb 100644
--- a/fs/sysv/super.c
+++ b/fs/sysv/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/sysv/inode.c
  *
diff --git a/fs/tracefs/Makefile b/fs/tracefs/Makefile
index 82fa35b656c4..7c35a282b484 100644
--- a/fs/tracefs/Makefile
+++ b/fs/tracefs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 tracefs-objs    := inode.o
 
 obj-$(CONFIG_TRACING)   += tracefs.o
diff --git a/fs/ubifs/Kconfig b/fs/ubifs/Kconfig
index 9da2f135121b..06c35c64162b 100644
--- a/fs/ubifs/Kconfig
+++ b/fs/ubifs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config UBIFS_FS
         tristate "UBIFS file system support"
         select CRC16
diff --git a/fs/udf/Kconfig b/fs/udf/Kconfig
index aa415054ad0a..6848de581ce1 100644
--- a/fs/udf/Kconfig
+++ b/fs/udf/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config UDF_FS
         tristate "UDF file system support"
         select CRC_ITU_T
diff --git a/fs/udf/Makefile b/fs/udf/Makefile
index eb880f66c23a..63981cd333e3 100644
--- a/fs/udf/Makefile
+++ b/fs/udf/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the linux udf-filesystem routines.
 #
diff --git a/fs/ufs/Kconfig b/fs/ufs/Kconfig
index 0bf6e16f8d79..fcb41516ea59 100644
--- a/fs/ufs/Kconfig
+++ b/fs/ufs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config UFS_FS
         tristate "UFS file system support (read only)"
         depends on BLOCK
diff --git a/fs/ufs/Makefile b/fs/ufs/Makefile
index ec4a6b49fa13..042344c85be0 100644
--- a/fs/ufs/Makefile
+++ b/fs/ufs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # Makefile for the Linux ufs filesystem routines.
 #
diff --git a/fs/ufs/super.c b/fs/ufs/super.c
index 84c0c5178cd2..3d247c0d92aa 100644
--- a/fs/ufs/super.c
+++ b/fs/ufs/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  linux/fs/ufs/super.c
  *
diff --git a/fs/unicode/Kconfig b/fs/unicode/Kconfig
index b560a879edf7..2c27b9a5cd6c 100644
--- a/fs/unicode/Kconfig
+++ b/fs/unicode/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 #
 # UTF-8 normalization
 #
diff --git a/fs/xattr.c b/fs/xattr.c
index 0d6a6a4af861..90dd78f0eb27 100644
--- a/fs/xattr.c
+++ b/fs/xattr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
   File: fs/xattr.c
 
diff --git a/fs/xfs/Kconfig b/fs/xfs/Kconfig
index 99af5e5bda9f..e685299eb3d2 100644
--- a/fs/xfs/Kconfig
+++ b/fs/xfs/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0-only
 config XFS_FS
         tristate "XFS filesystem support"
         depends on BLOCK