diff --git a/gcc/ChangeLog b/gcc/ChangeLog
index 12e8f05..21067f3 100644
--- a/gcc/ChangeLog
+++ b/gcc/ChangeLog
@@ -1,3 +1,9 @@
+2018-12-26  Mateusz B  <mateuszb@poczta.onet.pl>
+
+	PR target/88521
+	* config/i386/i386.c (function_value_ms_64): Return small sturct in
+	AX_REG and float/double in FIRST_SSE_REG for 4 or 8 byte modes.
+
 2018-12-19  Bin Cheng  <bin.cheng@linux.alibaba.com>
 
 	* auto-profile.c (afdo_indirect_call): Skip generating histogram
diff --git a/gcc/config/i386/i386.c b/gcc/config/i386/i386.c
index b3c8676..e54c489 100644
--- a/gcc/config/i386/i386.c
+++ b/gcc/config/i386/i386.c
@@ -9063,6 +9063,13 @@ function_value_ms_64 (machine_mode orig_mode, machine_mode mode,
 	      && !COMPLEX_MODE_P (mode))
 	    regno = FIRST_SSE_REG;
 	  break;
+	case 8:
+	case 4:
+	  if (valtype != NULL_TREE && AGGREGATE_TYPE_P (valtype))
+	    break;
+	  if (mode == SFmode || mode == DFmode)
+	    regno = FIRST_SSE_REG;
+	  break;
 	default:
 	  break;
         }
diff --git a/gcc/testsuite/ChangeLog b/gcc/testsuite/ChangeLog
index 188b6c5..f4b3400 100644
--- a/gcc/testsuite/ChangeLog
+++ b/gcc/testsuite/ChangeLog
@@ -1,3 +1,8 @@
+2018-12-26  Mateusz B  <mateuszb@poczta.onet.pl>
+
+	PR target/88521
+	* gcc.target/i386/pr88521.c: New testcase.
+
 2018-12-18  Jakub Jelinek  <jakub@redhat.com>
 
 	PR rtl-optimization/87759
diff --git a/gcc/testsuite/gcc.target/i386/pr88521.c b/gcc/testsuite/gcc.target/i386/pr88521.c
new file mode 100644
index 0000000..f42703a
--- /dev/null
+++ b/gcc/testsuite/gcc.target/i386/pr88521.c
@@ -0,0 +1,30 @@
+/* { dg-do compile { target lp64 } } */
+/* { dg-options "-O2" } */
+/* { dg-final { scan-assembler-times "movl\[^\n\r]*, %eax|mov\[ \t]*eax," 1 } } */
+/* { dg-final { scan-assembler-times "movss\[^\n\r]*, %xmm" 1 } } */
+/* { dg-final { scan-assembler-times "movsd\[^\n\r]*, %xmm" 1 } } */
+typedef struct
+{
+  float x;
+} Float;
+
+Float  __attribute__((ms_abi)) fn1()
+{
+  Float v;
+  v.x = 3.145F;
+  return v;
+}
+
+float  __attribute__((ms_abi))  fn2 ()
+{
+  float v;
+  v = 3.145F;
+  return v;
+}
+
+double  __attribute__((ms_abi))  fn3 ()
+{
+  double v;
+  v = 3.145;
+  return v;
+}