diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
index cfb18914e8126..52503edabdbfc 100644
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -2712,12 +2712,19 @@ genACC(Fortran::lower::AbstractConverter &converter,
   const auto &loopDirective =
       std::get<Fortran::parser::AccLoopDirective>(beginLoopDirective.t);
 
+  mlir::Location currentLocation =
+      converter.genLocation(beginLoopDirective.source);
   bool needEarlyExitHandling = false;
-  if (eval.lowerAsUnstructured())
+  if (eval.lowerAsUnstructured()) {
     needEarlyExitHandling = hasEarlyReturn(eval);
+    // If the loop is lowered in an unstructured fashion, lowering generates
+    // explicit control flow that duplicates the looping semantics of the
+    // loops.
+    if (!needEarlyExitHandling)
+      TODO(currentLocation,
+           "loop with early exit inside OpenACC loop construct");
+  }
 
-  mlir::Location currentLocation =
-      converter.genLocation(beginLoopDirective.source);
   Fortran::lower::StatementContext stmtCtx;
 
   assert(loopDirective.v == llvm::acc::ACCD_loop &&
@@ -3516,6 +3523,10 @@ genACC(Fortran::lower::AbstractConverter &converter,
       converter.genLocation(beginCombinedDirective.source);
   Fortran::lower::StatementContext stmtCtx;
 
+  if (eval.lowerAsUnstructured())
+    TODO(currentLocation,
+         "loop with early exit inside OpenACC combined construct");
+
   if (combinedDirective.v == llvm::acc::ACCD_kernels_loop) {
     createComputeOp<mlir::acc::KernelsOp>(
         converter, currentLocation, eval, semanticsContext, stmtCtx,
diff --git a/flang/test/Lower/OpenACC/acc-unstructured.f90 b/flang/test/Lower/OpenACC/acc-unstructured.f90
index c57af98770cf5..c42c7dddc5ca1 100644
--- a/flang/test/Lower/OpenACC/acc-unstructured.f90
+++ b/flang/test/Lower/OpenACC/acc-unstructured.f90
@@ -1,4 +1,5 @@
 ! RUN: bbc -fopenacc -emit-hlfir %s -o - | FileCheck %s
+! XFAIL: *
 
 subroutine test_unstructured1(a, b, c)
   integer :: i, j, k