diff --git a/Makefile b/Makefile
index cb1e188b1a91..339121558928 100644
--- a/Makefile
+++ b/Makefile
@@ -203,14 +203,6 @@ ifneq ($(words $(subst :, ,$(abs_srctree))), 1)
 $(error source directory cannot contain spaces or colons)
 endif
 
-ifneq ($(abs_srctree),$(abs_objtree))
-# Look for make include files relative to root of kernel src
-#
-# --included-dir is added for backward compatibility, but you should not rely on
-# it. Please add $(srctree)/ prefix to include Makefiles in the source tree.
-MAKEFLAGS += --include-dir=$(abs_srctree)
-endif
-
 ifneq ($(filter 3.%,$(MAKE_VERSION)),)
 # 'MAKEFLAGS += -rR' does not immediately become effective for GNU Make 3.x
 # We need to invoke sub-make to avoid implicit rules in the top Makefile.
diff --git a/arch/arm/mach-s3c/Makefile b/arch/arm/mach-s3c/Makefile
index 7c7d3318fd61..deb44326b828 100644
--- a/arch/arm/mach-s3c/Makefile
+++ b/arch/arm/mach-s3c/Makefile
@@ -3,11 +3,11 @@
 # Copyright 2009 Simtec Electronics
 
 ifdef CONFIG_ARCH_S3C24XX
-include $(src)/Makefile.s3c24xx
+include $(srctree)/$(src)/Makefile.s3c24xx
 endif
 
 ifdef CONFIG_ARCH_S3C64XX
-include $(src)/Makefile.s3c64xx
+include $(srctree)/$(src)/Makefile.s3c64xx
 endif
 
 # Objects we always build independent of SoC choice
diff --git a/arch/ia64/kernel/Makefile b/arch/ia64/kernel/Makefile
index ae9ff07de4ab..d7e1cabee2ec 100644
--- a/arch/ia64/kernel/Makefile
+++ b/arch/ia64/kernel/Makefile
@@ -43,4 +43,4 @@ obj-$(CONFIG_ELF_CORE)		+= elfcore.o
 CFLAGS_traps.o  += -mfixed-range=f2-f5,f16-f31
 
 # The gate DSO image is built using a special linker script.
-include $(src)/Makefile.gate
+include $(srctree)/$(src)/Makefile.gate
diff --git a/arch/mips/Kbuild b/arch/mips/Kbuild
index 9e8071f0e58f..af2967bffb73 100644
--- a/arch/mips/Kbuild
+++ b/arch/mips/Kbuild
@@ -7,7 +7,7 @@ subdir-ccflags-y := -Werror
 endif
 
 # platform specific definitions
-include arch/mips/Kbuild.platforms
+include $(srctree)/arch/mips/Kbuild.platforms
 obj-y := $(platform-y)
 
 # make clean traverses $(obj-) without having included .config, so
diff --git a/arch/mips/Makefile.postlink b/arch/mips/Makefile.postlink
index 4b1d3ba3a8a2..34e3bd71f3b0 100644
--- a/arch/mips/Makefile.postlink
+++ b/arch/mips/Makefile.postlink
@@ -10,7 +10,7 @@ PHONY := __archpost
 __archpost:
 
 -include include/config/auto.conf
-include scripts/Kbuild.include
+include $(srctree)/scripts/Kbuild.include
 
 CMD_LS3_LLSC = arch/mips/tools/loongson3-llsc-check
 quiet_cmd_ls3_llsc = LLSCCHK $@
diff --git a/arch/powerpc/Makefile.postlink b/arch/powerpc/Makefile.postlink
index a6c77f4d32b2..1f860b3c9bec 100644
--- a/arch/powerpc/Makefile.postlink
+++ b/arch/powerpc/Makefile.postlink
@@ -9,7 +9,7 @@ PHONY := __archpost
 __archpost:
 
 -include include/config/auto.conf
-include scripts/Kbuild.include
+include $(srctree)/scripts/Kbuild.include
 
 quiet_cmd_head_check = CHKHEAD $@
       cmd_head_check = $(CONFIG_SHELL) $(srctree)/arch/powerpc/tools/head_check.sh "$(NM)" "$@"
diff --git a/arch/um/drivers/Makefile b/arch/um/drivers/Makefile
index e1dc4292bd22..dee6f66353b3 100644
--- a/arch/um/drivers/Makefile
+++ b/arch/um/drivers/Makefile
@@ -72,4 +72,4 @@ CFLAGS_null.o = -DDEV_NULL=$(DEV_NULL_PATH)
 
 CFLAGS_xterm.o += '-DCONFIG_XTERM_CHAN_DEFAULT_EMULATOR="$(CONFIG_XTERM_CHAN_DEFAULT_EMULATOR)"'
 
-include arch/um/scripts/Makefile.rules
+include $(srctree)/arch/um/scripts/Makefile.rules
diff --git a/arch/um/kernel/Makefile b/arch/um/kernel/Makefile
index 1c2d4b29a3d4..811188be954c 100644
--- a/arch/um/kernel/Makefile
+++ b/arch/um/kernel/Makefile
@@ -29,7 +29,7 @@ obj-$(CONFIG_GENERIC_PCI_IOMAP) += ioport.o
 
 USER_OBJS := config.o
 
-include arch/um/scripts/Makefile.rules
+include $(srctree)/arch/um/scripts/Makefile.rules
 
 targets := config.c config.tmp capflags.c
 
diff --git a/arch/um/kernel/skas/Makefile b/arch/um/kernel/skas/Makefile
index f3d494a4fd9b..f93972a25765 100644
--- a/arch/um/kernel/skas/Makefile
+++ b/arch/um/kernel/skas/Makefile
@@ -14,4 +14,4 @@ UNPROFILE_OBJS := clone.o
 
 KCOV_INSTRUMENT := n
 
-include arch/um/scripts/Makefile.rules
+include $(srctree)/arch/um/scripts/Makefile.rules
diff --git a/arch/um/os-Linux/Makefile b/arch/um/os-Linux/Makefile
index 77ac50baa3f8..544e0b344c75 100644
--- a/arch/um/os-Linux/Makefile
+++ b/arch/um/os-Linux/Makefile
@@ -18,4 +18,4 @@ USER_OBJS := $(user-objs-y) elf_aux.o execvp.o file.o helper.o irq.o \
 	main.o mem.o process.o registers.o sigio.o signal.o start_up.o time.o \
 	tty.o umid.o util.o
 
-include arch/um/scripts/Makefile.rules
+include $(srctree)/arch/um/scripts/Makefile.rules
diff --git a/arch/um/os-Linux/drivers/Makefile b/arch/um/os-Linux/drivers/Makefile
index d79e75f1b69a..cf2d75bb1884 100644
--- a/arch/um/os-Linux/drivers/Makefile
+++ b/arch/um/os-Linux/drivers/Makefile
@@ -10,4 +10,4 @@ obj-y =
 obj-$(CONFIG_UML_NET_ETHERTAP) += ethertap.o
 obj-$(CONFIG_UML_NET_TUNTAP) += tuntap.o
 
-include arch/um/scripts/Makefile.rules
+include $(srctree)/arch/um/scripts/Makefile.rules
diff --git a/arch/um/os-Linux/skas/Makefile b/arch/um/os-Linux/skas/Makefile
index c4566e788815..75f11989d2e9 100644
--- a/arch/um/os-Linux/skas/Makefile
+++ b/arch/um/os-Linux/skas/Makefile
@@ -7,4 +7,4 @@ obj-y := mem.o process.o
 
 USER_OBJS := $(obj-y)
 
-include arch/um/scripts/Makefile.rules
+include $(srctree)/arch/um/scripts/Makefile.rules
diff --git a/arch/x86/Makefile.um b/arch/x86/Makefile.um
index b3c1ae084180..b89e2e0024c5 100644
--- a/arch/x86/Makefile.um
+++ b/arch/x86/Makefile.um
@@ -17,7 +17,7 @@ LDS_EXTRA		:= -Ui386
 export LDS_EXTRA
 
 # First of all, tune CFLAGS for the specific CPU. This actually sets cflags-y.
-include arch/x86/Makefile_32.cpu
+include $(srctree)/arch/x86/Makefile_32.cpu
 
 # prevent gcc from keeping the stack 16 byte aligned. Taken from i386.
 cflags-y += $(call cc-option,-mpreferred-stack-boundary=2)
diff --git a/arch/x86/um/Makefile b/arch/x86/um/Makefile
index 3d5cd2e57820..ee89f6bb9242 100644
--- a/arch/x86/um/Makefile
+++ b/arch/x86/um/Makefile
@@ -48,4 +48,4 @@ include/generated/user_constants.h: $(obj)/user-offsets.s FORCE
 UNPROFILE_OBJS := stub_segv.o
 CFLAGS_stub_segv.o := $(CFLAGS_NO_HARDENING)
 
-include arch/um/scripts/Makefile.rules
+include $(srctree)/arch/um/scripts/Makefile.rules
diff --git a/arch/x86/um/os-Linux/Makefile b/arch/x86/um/os-Linux/Makefile
index 253bfb8cb702..ae169125d03f 100644
--- a/arch/x86/um/os-Linux/Makefile
+++ b/arch/x86/um/os-Linux/Makefile
@@ -10,4 +10,4 @@ obj-$(CONFIG_64BIT) += prctl.o
 
 USER_OBJS := $(obj-y)
 
-include arch/um/scripts/Makefile.rules
+include $(srctree)/arch/um/scripts/Makefile.rules
diff --git a/drivers/Makefile b/drivers/Makefile
index bdf1c66141c9..62a9cb403a1a 100644
--- a/drivers/Makefile
+++ b/drivers/Makefile
@@ -6,6 +6,11 @@
 # Rewritten to use lists instead of if-statements.
 #
 
+# Some driver Makefiles miss $(srctree)/ for include directive.
+ifdef building_out_of_srctree
+MAKEFLAGS += --include-dir=$(srctree)
+endif
+
 obj-y				+= irqchip/
 obj-y				+= bus/
 
diff --git a/fs/hostfs/Makefile b/fs/hostfs/Makefile
index d5beaffad43b..587bcd6e50a3 100644
--- a/fs/hostfs/Makefile
+++ b/fs/hostfs/Makefile
@@ -8,4 +8,4 @@ hostfs-objs := hostfs_kern.o hostfs_user.o
 obj-y :=
 obj-$(CONFIG_HOSTFS) += hostfs.o
 
-include arch/um/scripts/Makefile.rules
+include $(srctree)/arch/um/scripts/Makefile.rules
