diff --git a/arch/x86/include/asm/preempt.h b/arch/x86/include/asm/preempt.h
index b12f81022a6b..01e700d392cb 100644
--- a/arch/x86/include/asm/preempt.h
+++ b/arch/x86/include/asm/preempt.h
@@ -31,7 +31,7 @@ static __always_inline void preempt_count_set(int pc)
  * must be macros to avoid header recursion hell
  */
 #define init_task_preempt_count(p) do { \
-	task_thread_info(p)->saved_preempt_count = PREEMPT_DISABLED; \
+	task_thread_info(p)->saved_preempt_count = FORK_PREEMPT_COUNT; \
 } while (0)
 
 #define init_idle_preempt_count(p, cpu) do { \
diff --git a/include/asm-generic/preempt.h b/include/asm-generic/preempt.h
index 0bec580a4885..5d8ffa3e6f8c 100644
--- a/include/asm-generic/preempt.h
+++ b/include/asm-generic/preempt.h
@@ -24,7 +24,7 @@ static __always_inline void preempt_count_set(int pc)
  * must be macros to avoid header recursion hell
  */
 #define init_task_preempt_count(p) do { \
-	task_thread_info(p)->preempt_count = PREEMPT_DISABLED; \
+	task_thread_info(p)->preempt_count = FORK_PREEMPT_COUNT; \
 } while (0)
 
 #define init_idle_preempt_count(p, cpu) do { \
diff --git a/include/linux/sched.h b/include/linux/sched.h
index e5b8cbc4b8d6..23ca455d9582 100644
--- a/include/linux/sched.h
+++ b/include/linux/sched.h
@@ -599,11 +599,7 @@ struct task_cputime_atomic {
 		.sum_exec_runtime = ATOMIC64_INIT(0),		\
 	}
 
-#ifdef CONFIG_PREEMPT_COUNT
-#define PREEMPT_DISABLED	(1 + PREEMPT_ENABLED)
-#else
-#define PREEMPT_DISABLED	PREEMPT_ENABLED
-#endif
+#define PREEMPT_DISABLED	(PREEMPT_DISABLE_OFFSET + PREEMPT_ENABLED)
 
 /*
  * Disable preemption until the scheduler is running -- use an unconditional
@@ -613,6 +609,17 @@ struct task_cputime_atomic {
  */
 #define INIT_PREEMPT_COUNT	PREEMPT_OFFSET
 
+/*
+ * Initial preempt_count value; reflects the preempt_count schedule invariant
+ * which states that during context switches:
+ *
+ *    preempt_count() == 2*PREEMPT_DISABLE_OFFSET
+ *
+ * Note: PREEMPT_DISABLE_OFFSET is 0 for !PREEMPT_COUNT kernels.
+ * Note: See finish_task_switch().
+ */
+#define FORK_PREEMPT_COUNT	(2*PREEMPT_DISABLE_OFFSET + PREEMPT_ENABLED)
+
 /**
  * struct thread_group_cputimer - thread group interval timer counts
  * @cputime_atomic:	atomic thread group interval timers.
diff --git a/kernel/sched/core.c b/kernel/sched/core.c
index 530fe8baa645..8d8722b84dee 100644
--- a/kernel/sched/core.c
+++ b/kernel/sched/core.c
@@ -2504,6 +2504,18 @@ static struct rq *finish_task_switch(struct task_struct *prev)
 	struct mm_struct *mm = rq->prev_mm;
 	long prev_state;
 
+	/*
+	 * The previous task will have left us with a preempt_count of 2
+	 * because it left us after:
+	 *
+	 *	schedule()
+	 *	  preempt_disable();			// 1
+	 *	  __schedule()
+	 *	    raw_spin_lock_irq(&rq->lock)	// 2
+	 *
+	 * Also, see FORK_PREEMPT_COUNT.
+	 */
+
 	rq->prev_mm = NULL;
 
 	/*
@@ -2588,8 +2600,15 @@ asmlinkage __visible void schedule_tail(struct task_struct *prev)
 {
 	struct rq *rq;
 
-	/* finish_task_switch() drops rq->lock and enables preemtion */
-	preempt_disable();
+	/*
+	 * New tasks start with FORK_PREEMPT_COUNT, see there and
+	 * finish_task_switch() for details.
+	 *
+	 * finish_task_switch() will drop rq->lock() and lower preempt_count
+	 * and the preempt_enable() will end up enabling preemption (on
+	 * PREEMPT_COUNT kernels).
+	 */
+
 	rq = finish_task_switch(prev);
 	balance_callback(rq);
 	preempt_enable();