diff --git a/gcc/ipa-sra.c b/gcc/ipa-sra.c
index c81e8869e7a..03e3fc55daf 100644
--- a/gcc/ipa-sra.c
+++ b/gcc/ipa-sra.c
@@ -3271,7 +3271,9 @@ all_callee_accesses_present_p (isra_param_desc *param_desc,
 	continue;
       param_access *pacc = find_param_access (param_desc, argacc->unit_offset,
 					      argacc->unit_size);
-      if (!pacc || !pacc->certain)
+      if (!pacc
+	  || !pacc->certain
+	  || !types_compatible_p (argacc->type, pacc->type))
 	return false;
     }
   return true;
diff --git a/gcc/testsuite/gcc.dg/ipa/pr96040.c b/gcc/testsuite/gcc.dg/ipa/pr96040.c
new file mode 100644
index 00000000000..af7e9c4ed94
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/ipa/pr96040.c
@@ -0,0 +1,57 @@
+/* { dg-do run } */
+/* { dg-options "-O2 -std=c99" } */
+
+
+int puts(const char *);
+int snprintf(char *, unsigned long, const char *, ...);
+unsigned long strspn(const char *, const char *);
+
+struct TValue {
+  union {
+    long long i;
+    double n;
+  } value_;
+  unsigned char tt_;
+};
+
+static int tostringbuff (struct TValue *num, char *str) {
+  int len;
+  if (num->tt_ == 3) {
+    len = snprintf(str,50,"%lld",num->value_.i);
+  } else {
+    len = snprintf(str,50,"%.14g",num->value_.n);
+    if (str[strspn(str, "-0123456789")] == '\0') {
+      str[len++] = '.';
+      str[len++] = '0';
+    }
+  }
+  return len;
+}
+
+void unused (int *buff, struct TValue *num) {
+  char junk[50];
+  *buff += tostringbuff(num, junk);
+}
+
+char space[400];
+
+void addnum2buff (int *buff, struct TValue *num) __attribute__((__noinline__));
+void addnum2buff (int *buff, struct TValue *num) {
+  *buff += tostringbuff(num, space);
+}
+
+int __attribute__((noipa)) check_space (char *s)
+{
+  return (s[0] == '1' && s[1] == '.' && s[2] =='0' && s[3] == '\0');
+}
+
+int main(void) {
+    int buff = 0;
+    struct TValue num;
+    num.value_.n = 1.0;
+    num.tt_ = 19;
+    addnum2buff(&buff, &num);
+    if (!check_space(space))
+      __builtin_abort ();
+    return 0;
+}