diff --git a/include/linux/irq.h b/include/linux/irq.h
index 2899905bfac7af8811faaf4aae0fb79422a3292b..ab708f27a33b9ce1e2be21dae0b29629df27227d 100644
--- a/include/linux/irq.h
+++ b/include/linux/irq.h
@@ -78,13 +78,8 @@ typedef	void (*irq_flow_handler_t)(unsigned int irq,
 	 IRQ_NOAUTOEN | IRQ_MOVE_PCNTXT | IRQ_LEVEL | IRQ_NO_BALANCING | \
 	 IRQ_PER_CPU | IRQ_NESTED_THREAD)
 
-#ifdef CONFIG_IRQ_PER_CPU
 # define CHECK_IRQ_PER_CPU(var) ((var) & IRQ_PER_CPU)
 # define IRQ_NO_BALANCING_MASK	(IRQ_PER_CPU | IRQ_NO_BALANCING)
-#else
-# define CHECK_IRQ_PER_CPU(var) 0
-# define IRQ_NO_BALANCING_MASK	IRQ_NO_BALANCING
-#endif
 
 /*
  * Return value for chip->irq_set_affinity()
diff --git a/kernel/irq/Kconfig b/kernel/irq/Kconfig
index 9e2256de1d1a69353fc650ee154b97773f05a594..48ad25f5fa59842c367ab962a041a78b70d9dd0a 100644
--- a/kernel/irq/Kconfig
+++ b/kernel/irq/Kconfig
@@ -32,9 +32,6 @@ config GENERIC_PENDING_IRQ
 config AUTO_IRQ_AFFINITY
        def_bool n
 
-config IRQ_PER_CPU
-       def_bool n
-
 config HARDIRQS_SW_RESEND
        def_bool n
 
diff --git a/kernel/irq/internals.h b/kernel/irq/internals.h
index e93e6090cd4787e842ec5b638a33f979141f602b..9e32b3d35d35908d45a8f028d1b0e3ba5cb2a0fa 100644
--- a/kernel/irq/internals.h
+++ b/kernel/irq/internals.h
@@ -163,9 +163,7 @@ static inline void print_irq_desc(unsigned int irq, struct irq_desc *desc)
 	}
 
 	P(IRQ_LEVEL);
-#ifdef CONFIG_IRQ_PER_CPU
 	P(IRQ_PER_CPU);
-#endif
 	P(IRQ_NOPROBE);
 	P(IRQ_NOREQUEST);
 	P(IRQ_NOAUTOEN);
diff --git a/kernel/irq/manage.c b/kernel/irq/manage.c
index 9a99c471d470b53293a7cf63bb3a863d0795e8c8..056aa49698b491d0c5ec7a703fe1245845d60c63 100644
--- a/kernel/irq/manage.c
+++ b/kernel/irq/manage.c
@@ -865,12 +865,10 @@ __setup_irq(unsigned int irq, struct irq_desc *desc, struct irqaction *new)
 			goto mismatch;
 		}
 
-#if defined(CONFIG_IRQ_PER_CPU)
 		/* All handlers must agree on per-cpuness */
 		if ((old->flags & IRQF_PERCPU) !=
 		    (new->flags & IRQF_PERCPU))
 			goto mismatch;
-#endif
 
 		/* add new interrupt at end of irq queue */
 		do {
@@ -894,15 +892,14 @@ __setup_irq(unsigned int irq, struct irq_desc *desc, struct irqaction *new)
 				goto out_mask;
 		} else
 			compat_irq_chip_set_default_handler(desc);
-#if defined(CONFIG_IRQ_PER_CPU)
-		if (new->flags & IRQF_PERCPU)
-			desc->status |= IRQ_PER_CPU;
-#endif
 
 		desc->istate &= ~(IRQS_AUTODETECT | IRQS_SPURIOUS_DISABLED | \
 				  IRQS_INPROGRESS | IRQS_ONESHOT | \
 				  IRQS_WAITING);
 
+		if (new->flags & IRQF_PERCPU)
+			desc->status |= IRQ_PER_CPU;
+
 		if (new->flags & IRQF_ONESHOT)
 			desc->istate |= IRQS_ONESHOT;