diff --git a/llvm/lib/Target/AMDGPU/AMDGPUCallLowering.cpp b/llvm/lib/Target/AMDGPU/AMDGPUCallLowering.cpp
index d3b2cb1936b53e..0cd1d47a9bcc74 100644
--- a/llvm/lib/Target/AMDGPU/AMDGPUCallLowering.cpp
+++ b/llvm/lib/Target/AMDGPU/AMDGPUCallLowering.cpp
@@ -715,10 +715,6 @@ bool AMDGPUCallLowering::lowerFormalArguments(
   if (!IsEntryFunc && !IsGraphics) {
     // For the fixed ABI, pass workitem IDs in the last argument register.
     TLI.allocateSpecialInputVGPRsFixed(CCInfo, MF, *TRI, *Info);
-
-    if (!Subtarget.enableFlatScratch())
-      CCInfo.AllocateReg(Info->getScratchRSrcReg());
-    TLI.allocateSpecialInputSGPRs(CCInfo, MF, *TRI, *Info);
   }
 
   IncomingValueAssigner Assigner(AssignFn);
@@ -732,9 +728,14 @@ bool AMDGPUCallLowering::lowerFormalArguments(
   uint64_t StackSize = Assigner.StackSize;
 
   // Start adding system SGPRs.
-  if (IsEntryFunc)
+  if (IsEntryFunc) {
     TLI.allocateSystemSGPRs(CCInfo, MF, *Info, CC, IsGraphics);
-
+  } else {
+    if (!Subtarget.enableFlatScratch())
+      CCInfo.AllocateReg(Info->getScratchRSrcReg());
+    if(!IsGraphics)
+      TLI.allocateSpecialInputSGPRs(CCInfo, MF, *TRI, *Info);
+  }
   // When we tail call, we need to check if the callee's arguments will fit on
   // the caller's stack. So, whenever we lower formal arguments, we should keep
   // track of this information, since we might lower a tail call in this
diff --git a/llvm/lib/Target/AMDGPU/AMDGPUCallingConv.td b/llvm/lib/Target/AMDGPU/AMDGPUCallingConv.td
index c5207228dc913f..4c922a81c02efd 100644
--- a/llvm/lib/Target/AMDGPU/AMDGPUCallingConv.td
+++ b/llvm/lib/Target/AMDGPU/AMDGPUCallingConv.td
@@ -23,6 +23,7 @@ def CC_SI_Gfx : CallingConv<[
   // 33 is reserved for the frame pointer
   // 34 is reserved for the base pointer
   CCIfInReg<CCIfType<[f32, i32, f16, i16, v2i16, v2f16, bf16, v2bf16] , CCAssignToReg<[
+    SGPR0, SGPR1, SGPR2, SGPR3,
     SGPR4, SGPR5, SGPR6, SGPR7,
     SGPR8, SGPR9, SGPR10, SGPR11, SGPR12, SGPR13, SGPR14, SGPR15,
     SGPR16, SGPR17, SGPR18, SGPR19, SGPR20, SGPR21, SGPR22, SGPR23,
diff --git a/llvm/lib/Target/AMDGPU/SIISelLowering.cpp b/llvm/lib/Target/AMDGPU/SIISelLowering.cpp
index cc0c4d4e36eaa8..38beae95aa6cc2 100644
--- a/llvm/lib/Target/AMDGPU/SIISelLowering.cpp
+++ b/llvm/lib/Target/AMDGPU/SIISelLowering.cpp
@@ -2784,12 +2784,6 @@ SDValue SITargetLowering::LowerFormalArguments(
   } else if (!IsGraphics) {
     // For the fixed ABI, pass workitem IDs in the last argument register.
     allocateSpecialInputVGPRsFixed(CCInfo, MF, *TRI, *Info);
-
-    // FIXME: Sink this into allocateSpecialInputSGPRs
-    if (!Subtarget->enableFlatScratch())
-      CCInfo.AllocateReg(Info->getScratchRSrcReg());
-
-    allocateSpecialInputSGPRs(CCInfo, MF, *TRI, *Info);
   }
 
   if (!IsKernel) {
@@ -2993,8 +2987,14 @@ SDValue SITargetLowering::LowerFormalArguments(
   }
 
   // Start adding system SGPRs.
-  if (IsEntryFunc)
+  if (IsEntryFunc) {
     allocateSystemSGPRs(CCInfo, MF, *Info, CallConv, IsGraphics);
+  } else {
+    if (!Subtarget->enableFlatScratch())
+      CCInfo.AllocateReg(Info->getScratchRSrcReg());
+    if(!IsGraphics)
+      allocateSpecialInputSGPRs(CCInfo, MF, *TRI, *Info);
+  }
 
   auto &ArgUsageInfo =
     DAG.getPass()->getAnalysis<AMDGPUArgumentUsageInfo>();