diff --git a/clang/docs/ReleaseNotes.rst b/clang/docs/ReleaseNotes.rst
index 3cfacb07bbaa1..451835f8bb39a 100644
--- a/clang/docs/ReleaseNotes.rst
+++ b/clang/docs/ReleaseNotes.rst
@@ -347,6 +347,9 @@ Improvements to Clang's diagnostics
 - When diagnosing a constant expression where an enum without a fixed underlying
   type is set to a value outside the range of the enum's values, clang will now
   print the name of the enum in question.
+- Clang no longer diagnoses a read of an empty structure as use of an
+  uninitialized variable.
+  (`#26842: <https://github.com/llvm/llvm-project/issues/26842>`_)
 
 Bug Fixes in This Version
 -------------------------
diff --git a/clang/lib/Analysis/UninitializedValues.cpp b/clang/lib/Analysis/UninitializedValues.cpp
index 87765db0c5b2f..3c097f44761f1 100644
--- a/clang/lib/Analysis/UninitializedValues.cpp
+++ b/clang/lib/Analysis/UninitializedValues.cpp
@@ -40,13 +40,31 @@ using namespace clang;
 
 #define DEBUG_LOGGING 0
 
+static bool recordIsNotEmpty(const RecordDecl *RD) {
+  // We consider a record decl to be empty if it contains only unnamed bit-
+  // fields, zero-width fields, and fields of empty record type.
+  for (const auto *FD : RD->fields()) {
+    if (FD->isUnnamedBitfield())
+      continue;
+    if (FD->isZeroSize(FD->getASTContext()))
+      continue;
+    // The only case remaining to check is for a field declaration of record
+    // type and whether that record itself is empty.
+    if (const auto *FieldRD = FD->getType()->getAsRecordDecl();
+        !FieldRD || recordIsNotEmpty(FieldRD))
+      return true;
+  }
+  return false;
+}
+
 static bool isTrackedVar(const VarDecl *vd, const DeclContext *dc) {
   if (vd->isLocalVarDecl() && !vd->hasGlobalStorage() &&
-      !vd->isExceptionVariable() && !vd->isInitCapture() &&
-      !vd->isImplicit() && vd->getDeclContext() == dc) {
+      !vd->isExceptionVariable() && !vd->isInitCapture() && !vd->isImplicit() &&
+      vd->getDeclContext() == dc) {
     QualType ty = vd->getType();
-    return ty->isScalarType() || ty->isVectorType() || ty->isRecordType() ||
-           ty->isRVVType();
+    if (const auto *RD = ty->getAsRecordDecl())
+      return recordIsNotEmpty(RD);
+    return ty->isScalarType() || ty->isVectorType() || ty->isRVVType();
   }
   return false;
 }
diff --git a/clang/test/Sema/uninit-variables.c b/clang/test/Sema/uninit-variables.c
index fa471499a4375..cba8ee7b19989 100644
--- a/clang/test/Sema/uninit-variables.c
+++ b/clang/test/Sema/uninit-variables.c
@@ -532,3 +532,22 @@ void test_analyzer_noreturn_2(int y) {
   }
   ++x; // no-warning
 }
+
+// Do not diagnose (functionally) empty structures as being uninitalized
+// variables; see GH26842
+struct empty {};
+struct full_of_empty {
+  int : 0;
+  int : 12;
+  struct empty e;
+};
+
+struct empty empty_test_1(void) {
+  struct empty e;
+  return e; // no-warning
+}
+
+struct full_of_empty empty_test_2(void) {
+  struct full_of_empty e;
+  return e; // no-warning
+}