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