diff --git a/Documentation/devicetree/bindings/Makefile b/Documentation/devicetree/bindings/Makefile
index 6e5cef0..e4eb5d1 100644
--- a/Documentation/devicetree/bindings/Makefile
+++ b/Documentation/devicetree/bindings/Makefile
@@ -15,7 +15,7 @@ DT_TMP_SCHEMA := processed-schema.yaml
 extra-y += $(DT_TMP_SCHEMA)
 
 quiet_cmd_mk_schema = SCHEMA  $@
-      cmd_mk_schema = $(DT_MK_SCHEMA) $(DT_MK_SCHEMA_FLAGS) -o $@ $(filter-out FORCE, $^)
+      cmd_mk_schema = $(DT_MK_SCHEMA) $(DT_MK_SCHEMA_FLAGS) -o $@ $(real-prereqs)
 
 DT_DOCS = $(shell cd $(srctree)/$(src) && find * -name '*.yaml')
 DT_SCHEMA_FILES ?= $(addprefix $(src)/,$(DT_DOCS))
diff --git a/arch/mips/boot/Makefile b/arch/mips/boot/Makefile
index 35704c2..3ce4dd5 100644
--- a/arch/mips/boot/Makefile
+++ b/arch/mips/boot/Makefile
@@ -115,7 +115,7 @@ endif
 targets += vmlinux.its.S
 
 quiet_cmd_its_cat = CAT     $@
-      cmd_its_cat = cat $(filter-out $(PHONY), $^) >$@
+      cmd_its_cat = cat $(real-prereqs) >$@
 
 $(obj)/vmlinux.its.S: $(addprefix $(srctree)/arch/mips/$(PLATFORM)/,$(ITS_INPUTS)) FORCE
 	$(call if_changed,its_cat)
diff --git a/arch/powerpc/boot/Makefile b/arch/powerpc/boot/Makefile
index 0e8dadd..73d1f35 100644
--- a/arch/powerpc/boot/Makefile
+++ b/arch/powerpc/boot/Makefile
@@ -218,7 +218,7 @@ quiet_cmd_bootas = BOOTAS  $@
       cmd_bootas = $(BOOTCC) -Wp,-MD,$(depfile) $(BOOTAFLAGS) -c -o $@ $<
 
 quiet_cmd_bootar = BOOTAR  $@
-      cmd_bootar = $(BOOTAR) $(BOOTARFLAGS) $@.$$$$ $(filter-out FORCE,$^); mv $@.$$$$ $@
+      cmd_bootar = $(BOOTAR) $(BOOTARFLAGS) $@.$$$$ $(real-prereqs); mv $@.$$$$ $@
 
 $(obj-libfdt): $(obj)/%.o: $(srctree)/scripts/dtc/libfdt/%.c FORCE
 	$(call if_changed_dep,bootcc)
diff --git a/arch/s390/boot/Makefile b/arch/s390/boot/Makefile
index b4d8a42..11ca879 100644
--- a/arch/s390/boot/Makefile
+++ b/arch/s390/boot/Makefile
@@ -58,7 +58,7 @@ $(obj)/compressed/vmlinux: $(obj)/startup.a FORCE
 	$(Q)$(MAKE) $(build)=$(obj)/compressed $@
 
 quiet_cmd_ar = AR      $@
-      cmd_ar = rm -f $@; $(AR) rcsTP$(KBUILD_ARFLAGS) $@ $(filter $(OBJECTS), $^)
+      cmd_ar = rm -f $@; $(AR) rcsTP$(KBUILD_ARFLAGS) $@ $(real-prereqs)
 
 $(obj)/startup.a: $(OBJECTS) FORCE
 	$(call if_changed,ar)
diff --git a/arch/x86/realmode/rm/Makefile b/arch/x86/realmode/rm/Makefile
index 4463fa7..394377c 100644
--- a/arch/x86/realmode/rm/Makefile
+++ b/arch/x86/realmode/rm/Makefile
@@ -37,8 +37,7 @@ REALMODE_OBJS = $(addprefix $(obj)/,$(realmode-y))
 sed-pasyms := -n -r -e 's/^([0-9a-fA-F]+) [ABCDGRSTVW] (.+)$$/pa_\2 = \2;/p'
 
 quiet_cmd_pasyms = PASYMS  $@
-      cmd_pasyms = $(NM) $(filter-out FORCE,$^) | \
-		   sed $(sed-pasyms) | sort | uniq > $@
+      cmd_pasyms = $(NM) $(real-prereqs) | sed $(sed-pasyms) | sort | uniq > $@
 
 targets += pasyms.h
 $(obj)/pasyms.h: $(REALMODE_OBJS) FORCE
diff --git a/scripts/Kbuild.include b/scripts/Kbuild.include
index 3081603..d93250b 100644
--- a/scripts/Kbuild.include
+++ b/scripts/Kbuild.include
@@ -24,6 +24,10 @@ depfile = $(subst $(comma),_,$(dot-target).d)
 basetarget = $(basename $(notdir $@))
 
 ###
+# real prerequisites without phony targets
+real-prereqs = $(filter-out $(PHONY), $^)
+
+###
 # Escape single quote for use in echo statements
 escsq = $(subst $(squote),'\$(squote)',$1)
 
diff --git a/scripts/Makefile.build b/scripts/Makefile.build
index 681ab58..9800178 100644
--- a/scripts/Makefile.build
+++ b/scripts/Makefile.build
@@ -399,8 +399,7 @@ $(sort $(subdir-obj-y)): $(subdir-ym) ;
 ifdef builtin-target
 
 quiet_cmd_ar_builtin = AR      $@
-      cmd_ar_builtin = rm -f $@; \
-                     $(AR) rcSTP$(KBUILD_ARFLAGS) $@ $(filter $(real-obj-y), $^)
+      cmd_ar_builtin = rm -f $@; $(AR) rcSTP$(KBUILD_ARFLAGS) $@ $(real-prereqs)
 
 $(builtin-target): $(real-obj-y) FORCE
 	$(call if_changed,ar_builtin)
@@ -428,7 +427,7 @@ ifdef lib-target
 quiet_cmd_link_l_target = AR      $@
 
 # lib target archives do get a symbol table and index
-cmd_link_l_target = rm -f $@; $(AR) rcsTP$(KBUILD_ARFLAGS) $@ $(lib-y)
+cmd_link_l_target = rm -f $@; $(AR) rcsTP$(KBUILD_ARFLAGS) $@ $(real-prereqs)
 
 $(lib-target): $(lib-y) FORCE
 	$(call if_changed,link_l_target)
@@ -453,6 +452,10 @@ targets += $(obj)/lib-ksyms.o
 
 endif
 
+# NOTE:
+# Do not replace $(filter %.o,^) with $(real-prereqs). When a single object
+# module is turned into a multi object module, $^ will contain header file
+# dependencies recorded in the .*.cmd file.
 quiet_cmd_link_multi-m = LD [M]  $@
 cmd_link_multi-m = $(LD) $(ld_flags) -r -o $@ $(filter %.o,$^) $(cmd_secanalysis)
 
diff --git a/scripts/Makefile.lib b/scripts/Makefile.lib
index ebaa348..c6fc295 100644
--- a/scripts/Makefile.lib
+++ b/scripts/Makefile.lib
@@ -231,7 +231,7 @@ $(obj)/%: $(src)/%_shipped
 # ---------------------------------------------------------------------------
 
 quiet_cmd_ld = LD      $@
-cmd_ld = $(LD) $(ld_flags) $(filter-out FORCE,$^) -o $@
+      cmd_ld = $(LD) $(ld_flags) $(real-prereqs) -o $@
 
 # Objcopy
 # ---------------------------------------------------------------------------
@@ -243,7 +243,7 @@ cmd_objcopy = $(OBJCOPY) $(OBJCOPYFLAGS) $(OBJCOPYFLAGS_$(@F)) $< $@
 # ---------------------------------------------------------------------------
 
 quiet_cmd_gzip = GZIP    $@
-      cmd_gzip = cat $(filter-out FORCE,$^) | gzip -n -f -9 > $@
+      cmd_gzip = cat $(real-prereqs) | gzip -n -f -9 > $@
 
 # DTC
 # ---------------------------------------------------------------------------
@@ -321,7 +321,7 @@ dtc-tmp = $(subst $(comma),_,$(dot-target).dts.tmp)
 # append the size as a 32-bit littleendian number as gzip does.
 size_append = printf $(shell						\
 dec_size=0;								\
-for F in $(filter-out FORCE,$^); do					\
+for F in $(real-prereqs); do					\
 	fsize=$$($(CONFIG_SHELL) $(srctree)/scripts/file-size.sh $$F);	\
 	dec_size=$$(expr $$dec_size + $$fsize);				\
 done;									\
@@ -335,19 +335,19 @@ printf "%08x\n" $$dec_size |						\
 )
 
 quiet_cmd_bzip2 = BZIP2   $@
-      cmd_bzip2 = (cat $(filter-out FORCE,$^) | bzip2 -9 && $(size_append)) > $@
+      cmd_bzip2 = (cat $(real-prereqs) | bzip2 -9 && $(size_append)) > $@
 
 # Lzma
 # ---------------------------------------------------------------------------
 
 quiet_cmd_lzma = LZMA    $@
-      cmd_lzma = (cat $(filter-out FORCE,$^) | lzma -9 && $(size_append)) > $@
+      cmd_lzma = (cat $(real-prereqs) | lzma -9 && $(size_append)) > $@
 
 quiet_cmd_lzo = LZO     $@
-      cmd_lzo = (cat $(filter-out FORCE,$^) | lzop -9 && $(size_append)) > $@
+      cmd_lzo = (cat $(real-prereqs) | lzop -9 && $(size_append)) > $@
 
 quiet_cmd_lz4 = LZ4     $@
-      cmd_lz4 = (cat $(filter-out FORCE,$^) | lz4c -l -c1 stdin stdout && \
+      cmd_lz4 = (cat $(real-prereqs) | lz4c -l -c1 stdin stdout && \
                   $(size_append)) > $@
 
 # U-Boot mkimage
@@ -390,11 +390,11 @@ quiet_cmd_uimage = UIMAGE  $@
 # big dictionary would increase the memory usage too much in the multi-call
 # decompression mode. A BCJ filter isn't used either.
 quiet_cmd_xzkern = XZKERN  $@
-cmd_xzkern = (cat $(filter-out FORCE,$^) | \
+      cmd_xzkern = (cat $(real-prereqs) | \
 	sh $(srctree)/scripts/xz_wrap.sh && $(size_append)) > $@
 
 quiet_cmd_xzmisc = XZMISC  $@
-cmd_xzmisc = (cat $(filter-out FORCE,$^) | \
+      cmd_xzmisc = (cat $(real-prereqs) | \
 	xz --check=crc32 --lzma2=dict=1MiB) > $@
 
 # ASM offsets
diff --git a/scripts/Makefile.modpost b/scripts/Makefile.modpost
index 7d4af0d0..c0b7f52 100644
--- a/scripts/Makefile.modpost
+++ b/scripts/Makefile.modpost
@@ -122,7 +122,7 @@ quiet_cmd_ld_ko_o = LD [M]  $@
       cmd_ld_ko_o =                                                     \
 	$(LD) -r $(KBUILD_LDFLAGS)                                      \
                  $(KBUILD_LDFLAGS_MODULE) $(LDFLAGS_MODULE)             \
-                 -o $@ $(filter-out FORCE,$^) ;                         \
+                 -o $@ $(real-prereqs) ;                                \
 	$(if $(ARCH_POSTLINK), $(MAKE) -f $(ARCH_POSTLINK) $@, true)
 
 $(modules): %.ko :%.o %.mod.o FORCE
