diff --git a/fs/9p/Makefile b/fs/9p/Makefile
index 9619cca..e7800a5 100644
--- a/fs/9p/Makefile
+++ b/fs/9p/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_9P_FS) := 9p.o
 
 9p-objs := \
diff --git a/fs/Makefile b/fs/Makefile
index 7bbaca9..ef772f1 100644
--- a/fs/Makefile
+++ b/fs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux filesystems.
 #
diff --git a/fs/adfs/adfs.h b/fs/adfs/adfs.h
index fadf408..c76db75 100644
--- a/fs/adfs/adfs.h
+++ b/fs/adfs/adfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/fs.h>
 #include <linux/adfs_fs.h>
 
diff --git a/fs/adfs/file.c b/fs/adfs/file.c
index 46c0d56..754afb1 100644
--- a/fs/adfs/file.c
+++ b/fs/adfs/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/adfs/file.c
  *
diff --git a/fs/affs/affs.h b/fs/affs/affs.h
index 773749b..a92eb6a 100644
--- a/fs/affs/affs.h
+++ b/fs/affs/affs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifdef pr_fmt
 #undef pr_fmt
 #endif
diff --git a/fs/affs/amigaffs.c b/fs/affs/amigaffs.c
index 8cf941c3..185d5ab 100644
--- a/fs/affs/amigaffs.c
+++ b/fs/affs/amigaffs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/affs/amigaffs.c
  *
diff --git a/fs/affs/amigaffs.h b/fs/affs/amigaffs.h
index 43b41c0..f9bef90 100644
--- a/fs/affs/amigaffs.h
+++ b/fs/affs/amigaffs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef AMIGAFFS_H
 #define AMIGAFFS_H
 
diff --git a/fs/affs/bitmap.c b/fs/affs/bitmap.c
index 2b21124..2b13996 100644
--- a/fs/affs/bitmap.c
+++ b/fs/affs/bitmap.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/affs/bitmap.c
  *
diff --git a/fs/affs/dir.c b/fs/affs/dir.c
index 591ecd7..a105e77 100644
--- a/fs/affs/dir.c
+++ b/fs/affs/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/affs/dir.c
  *
diff --git a/fs/affs/file.c b/fs/affs/file.c
index 0033181..a85817f 100644
--- a/fs/affs/file.c
+++ b/fs/affs/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/affs/file.c
  *
diff --git a/fs/affs/inode.c b/fs/affs/inode.c
index fd4ef3c..73598bf 100644
--- a/fs/affs/inode.c
+++ b/fs/affs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/affs/inode.c
  *
diff --git a/fs/affs/namei.c b/fs/affs/namei.c
index 46d3ace..d8aa0ae 100644
--- a/fs/affs/namei.c
+++ b/fs/affs/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/affs/namei.c
  *
diff --git a/fs/affs/symlink.c b/fs/affs/symlink.c
index ae622cd..a7531b2 100644
--- a/fs/affs/symlink.c
+++ b/fs/affs/symlink.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/affs/symlink.c
  *
diff --git a/fs/afs/Makefile b/fs/afs/Makefile
index 095c541..64114820 100644
--- a/fs/afs/Makefile
+++ b/fs/afs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for Red Hat Linux AFS client.
 #
diff --git a/fs/afs/netdevices.c b/fs/afs/netdevices.c
index 40b2bab..50bd5bb 100644
--- a/fs/afs/netdevices.c
+++ b/fs/afs/netdevices.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /* AFS network device helpers
  *
  * Copyright (c) 2007 Patrick McHardy <kaber@trash.net>
diff --git a/fs/attr.c b/fs/attr.c
index 1353041..12ffdb6 100644
--- a/fs/attr.c
+++ b/fs/attr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/attr.c
  *
diff --git a/fs/bad_inode.c b/fs/bad_inode.c
index bb53728..213b51d 100644
--- a/fs/bad_inode.c
+++ b/fs/bad_inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/bad_inode.c
  *
diff --git a/fs/befs/befs.h b/fs/befs/befs.h
index b914cfb0..7cd4724 100644
--- a/fs/befs/befs.h
+++ b/fs/befs/befs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * befs.h
  *
diff --git a/fs/befs/befs_fs_types.h b/fs/befs/befs_fs_types.h
index 69c9d8c..8019fde 100644
--- a/fs/befs/befs_fs_types.h
+++ b/fs/befs/befs_fs_types.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * fs/befs/befs_fs_types.h
  *
diff --git a/fs/befs/btree.h b/fs/befs/btree.h
index 60c6c72..a253a62 100644
--- a/fs/befs/btree.h
+++ b/fs/befs/btree.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * btree.h
  *
diff --git a/fs/befs/datastream.c b/fs/befs/datastream.c
index 720b3bc..97719a7 100644
--- a/fs/befs/datastream.c
+++ b/fs/befs/datastream.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/befs/datastream.c
  *
diff --git a/fs/befs/datastream.h b/fs/befs/datastream.h
index 7ff9ff0..39b1d47 100644
--- a/fs/befs/datastream.h
+++ b/fs/befs/datastream.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * datastream.h
  *
diff --git a/fs/befs/debug.c b/fs/befs/debug.c
index 36656c8..eb7bd6c 100644
--- a/fs/befs/debug.c
+++ b/fs/befs/debug.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/befs/debug.c
  *
diff --git a/fs/befs/endian.h b/fs/befs/endian.h
index 2722387..bb55a54 100644
--- a/fs/befs/endian.h
+++ b/fs/befs/endian.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * linux/fs/befs/endian.h
  *
diff --git a/fs/befs/inode.c b/fs/befs/inode.c
index 5367a64..791b46a 100644
--- a/fs/befs/inode.c
+++ b/fs/befs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * inode.c
  *
diff --git a/fs/befs/io.c b/fs/befs/io.c
index 227cb86..2caf50a 100644
--- a/fs/befs/io.c
+++ b/fs/befs/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/befs/io.c
  *
diff --git a/fs/bfs/bfs.h b/fs/bfs/bfs.h
index f40006d..67aef3b 100644
--- a/fs/bfs/bfs.h
+++ b/fs/bfs/bfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *	fs/bfs/bfs.h
  *	Copyright (C) 1999 Tigran Aivazian <tigran@veritas.com>
diff --git a/fs/bfs/dir.c b/fs/bfs/dir.c
index 3e5ac30..ee832ca 100644
--- a/fs/bfs/dir.c
+++ b/fs/bfs/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *	fs/bfs/dir.c
  *	BFS directory operations.
diff --git a/fs/bfs/file.c b/fs/bfs/file.c
index 97f1b51..1476cdd 100644
--- a/fs/bfs/file.c
+++ b/fs/bfs/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *	fs/bfs/file.c
  *	BFS file operations.
diff --git a/fs/binfmt_flat.c b/fs/binfmt_flat.c
index 475d083..5d6b944 100644
--- a/fs/binfmt_flat.c
+++ b/fs/binfmt_flat.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /****************************************************************************/
 /*
  *  linux/fs/binfmt_flat.c
diff --git a/fs/btrfs/Makefile b/fs/btrfs/Makefile
index 962a95a..f2cd9de 100644
--- a/fs/btrfs/Makefile
+++ b/fs/btrfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 
 obj-$(CONFIG_BTRFS_FS) := btrfs.o
 
diff --git a/fs/btrfs/export.c b/fs/btrfs/export.c
index fa66980..3aeb577 100644
--- a/fs/btrfs/export.c
+++ b/fs/btrfs/export.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/types.h>
 #include "ctree.h"
diff --git a/fs/btrfs/export.h b/fs/btrfs/export.h
index 074348a..91b3908 100644
--- a/fs/btrfs/export.h
+++ b/fs/btrfs/export.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef BTRFS_EXPORT_H
 #define BTRFS_EXPORT_H
 
diff --git a/fs/btrfs/extent_io.c b/fs/btrfs/extent_io.c
index 970190c..7fa50e1 100644
--- a/fs/btrfs/extent_io.c
+++ b/fs/btrfs/extent_io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/bitops.h>
 #include <linux/slab.h>
 #include <linux/bio.h>
diff --git a/fs/btrfs/extent_io.h b/fs/btrfs/extent_io.h
index faffa28..e5535bb 100644
--- a/fs/btrfs/extent_io.h
+++ b/fs/btrfs/extent_io.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __EXTENTIO__
 #define __EXTENTIO__
 
diff --git a/fs/btrfs/extent_map.c b/fs/btrfs/extent_map.c
index 6985015..2e348fb 100644
--- a/fs/btrfs/extent_map.c
+++ b/fs/btrfs/extent_map.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/err.h>
 #include <linux/slab.h>
 #include <linux/spinlock.h>
diff --git a/fs/btrfs/extent_map.h b/fs/btrfs/extent_map.h
index a67b2de..64365bb 100644
--- a/fs/btrfs/extent_map.h
+++ b/fs/btrfs/extent_map.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __EXTENTMAP__
 #define __EXTENTMAP__
 
diff --git a/fs/btrfs/inode-map.h b/fs/btrfs/inode-map.h
index c8e864b..6734ec9 100644
--- a/fs/btrfs/inode-map.h
+++ b/fs/btrfs/inode-map.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __BTRFS_INODE_MAP
 #define __BTRFS_INODE_MAP
 
diff --git a/fs/btrfs/sysfs.h b/fs/btrfs/sysfs.h
index d7da1a4..4cb9083 100644
--- a/fs/btrfs/sysfs.h
+++ b/fs/btrfs/sysfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _BTRFS_SYSFS_H_
 #define _BTRFS_SYSFS_H_
 
diff --git a/fs/cachefiles/Makefile b/fs/cachefiles/Makefile
index 32cbab0..891dedd 100644
--- a/fs/cachefiles/Makefile
+++ b/fs/cachefiles/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for caching in a mounted filesystem
 #
diff --git a/fs/ceph/Makefile b/fs/ceph/Makefile
index 85a4230..174f570 100644
--- a/fs/ceph/Makefile
+++ b/fs/ceph/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for CEPH filesystem.
 #
diff --git a/fs/ceph/addr.c b/fs/ceph/addr.c
index b3e3edc..4d62265 100644
--- a/fs/ceph/addr.c
+++ b/fs/ceph/addr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/backing-dev.h>
diff --git a/fs/ceph/caps.c b/fs/ceph/caps.c
index 157fe59..115a27d 100644
--- a/fs/ceph/caps.c
+++ b/fs/ceph/caps.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/fs.h>
diff --git a/fs/ceph/ceph_frag.c b/fs/ceph/ceph_frag.c
index bdce8b1..6f67d5b 100644
--- a/fs/ceph/ceph_frag.c
+++ b/fs/ceph/ceph_frag.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Ceph 'frag' type
  */
diff --git a/fs/ceph/debugfs.c b/fs/ceph/debugfs.c
index d635496..644def8 100644
--- a/fs/ceph/debugfs.c
+++ b/fs/ceph/debugfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/device.h>
diff --git a/fs/ceph/dir.c b/fs/ceph/dir.c
index 019c203..8a52666 100644
--- a/fs/ceph/dir.c
+++ b/fs/ceph/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/spinlock.h>
diff --git a/fs/ceph/export.c b/fs/ceph/export.c
index 7df550c..3c59ad1 100644
--- a/fs/ceph/export.c
+++ b/fs/ceph/export.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/exportfs.h>
diff --git a/fs/ceph/file.c b/fs/ceph/file.c
index 65a6fa1..5c17125 100644
--- a/fs/ceph/file.c
+++ b/fs/ceph/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/module.h>
diff --git a/fs/ceph/inode.c b/fs/ceph/inode.c
index 373dab5..f2550a0 100644
--- a/fs/ceph/inode.c
+++ b/fs/ceph/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/module.h>
diff --git a/fs/ceph/ioctl.c b/fs/ceph/ioctl.c
index 4c9c72f..851aa69 100644
--- a/fs/ceph/ioctl.c
+++ b/fs/ceph/ioctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 #include <linux/in.h>
 
diff --git a/fs/ceph/ioctl.h b/fs/ceph/ioctl.h
index c77028a..51f7f1d 100644
--- a/fs/ceph/ioctl.h
+++ b/fs/ceph/ioctl.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef FS_CEPH_IOCTL_H
 #define FS_CEPH_IOCTL_H
 
diff --git a/fs/ceph/locks.c b/fs/ceph/locks.c
index 8cd63e8..e7cce41 100644
--- a/fs/ceph/locks.c
+++ b/fs/ceph/locks.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/file.h>
diff --git a/fs/ceph/mds_client.c b/fs/ceph/mds_client.c
index f23c820..0687ab3 100644
--- a/fs/ceph/mds_client.c
+++ b/fs/ceph/mds_client.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/fs.h>
diff --git a/fs/ceph/mds_client.h b/fs/ceph/mds_client.h
index 636d6b2..837ac4b 100644
--- a/fs/ceph/mds_client.h
+++ b/fs/ceph/mds_client.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _FS_CEPH_MDS_CLIENT_H
 #define _FS_CEPH_MDS_CLIENT_H
 
diff --git a/fs/ceph/mdsmap.c b/fs/ceph/mdsmap.c
index 33ced4c..44e53ab 100644
--- a/fs/ceph/mdsmap.c
+++ b/fs/ceph/mdsmap.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/bug.h>
diff --git a/fs/ceph/snap.c b/fs/ceph/snap.c
index 7fc0b85..8a2ca41 100644
--- a/fs/ceph/snap.c
+++ b/fs/ceph/snap.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 
 #include <linux/sort.h>
diff --git a/fs/ceph/strings.c b/fs/ceph/strings.c
index 913dea1..4a79f36 100644
--- a/fs/ceph/strings.c
+++ b/fs/ceph/strings.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Ceph fs string constants
  */
diff --git a/fs/ceph/super.h b/fs/ceph/super.h
index 279a2f4..3e27a28 100644
--- a/fs/ceph/super.h
+++ b/fs/ceph/super.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _FS_CEPH_SUPER_H
 #define _FS_CEPH_SUPER_H
 
diff --git a/fs/ceph/xattr.c b/fs/ceph/xattr.c
index 3542b2c..e1c4e0b 100644
--- a/fs/ceph/xattr.c
+++ b/fs/ceph/xattr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/ceph/ceph_debug.h>
 #include <linux/ceph/pagelist.h>
 
diff --git a/fs/char_dev.c b/fs/char_dev.c
index ebcc8fb..a65e4a5 100644
--- a/fs/char_dev.c
+++ b/fs/char_dev.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/char_dev.c
  *
diff --git a/fs/cifs/Makefile b/fs/cifs/Makefile
index 5e853a3..7134f18 100644
--- a/fs/cifs/Makefile
+++ b/fs/cifs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for Linux CIFS VFS client 
 #
diff --git a/fs/coda/cache.c b/fs/coda/cache.c
index 5bb630a..201fc08 100644
--- a/fs/coda/cache.c
+++ b/fs/coda/cache.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Cache operations for Coda.
  * For Linux 2.1: (C) 1997 Carnegie Mellon University
diff --git a/fs/coda/cnode.c b/fs/coda/cnode.c
index f13e090..845b5a6 100644
--- a/fs/coda/cnode.c
+++ b/fs/coda/cnode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /* cnode related routines for the coda kernel code
    (C) 1996 Peter Braam
    */
diff --git a/fs/coda/coda_cache.h b/fs/coda/coda_cache.h
index c910b5e..c9f7a77 100644
--- a/fs/coda/coda_cache.h
+++ b/fs/coda/coda_cache.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /* Coda filesystem -- Linux Minicache
  *
  * Copyright (C) 1989 - 1997 Carnegie Mellon University
diff --git a/fs/coda/coda_fs_i.h b/fs/coda/coda_fs_i.h
index c640752..d702ba1a 100644
--- a/fs/coda/coda_fs_i.h
+++ b/fs/coda/coda_fs_i.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  coda_fs_i.h
  *
diff --git a/fs/coda/coda_int.h b/fs/coda/coda_int.h
index 381c993..bb0b3e0 100644
--- a/fs/coda/coda_int.h
+++ b/fs/coda/coda_int.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _CODA_INT_
 #define _CODA_INT_
 
diff --git a/fs/coda/coda_linux.c b/fs/coda/coda_linux.c
index f1714cf..ca599df 100644
--- a/fs/coda/coda_linux.c
+++ b/fs/coda/coda_linux.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Inode operations for Coda filesystem
  * Original version: (C) 1996 P. Braam and M. Callahan
diff --git a/fs/coda/coda_linux.h b/fs/coda/coda_linux.h
index d3c3618..126155c 100644
--- a/fs/coda/coda_linux.h
+++ b/fs/coda/coda_linux.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /* 
  * Coda File System, Linux Kernel module
  * 
diff --git a/fs/coda/dir.c b/fs/coda/dir.c
index 274ab55..00876dd 100644
--- a/fs/coda/dir.c
+++ b/fs/coda/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 
 /*
  * Directory operations for Coda filesystem
diff --git a/fs/coda/file.c b/fs/coda/file.c
index 363402f..1cbc1f2 100644
--- a/fs/coda/file.c
+++ b/fs/coda/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * File operations for Coda.
  * Original version: (C) 1996 Peter Braam 
diff --git a/fs/coda/inode.c b/fs/coda/inode.c
index 6058df3..6f0a6a4 100644
--- a/fs/coda/inode.c
+++ b/fs/coda/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Super block/filesystem wide operations
  *
diff --git a/fs/coda/pioctl.c b/fs/coda/pioctl.c
index b0b9cda..e0c17b7 100644
--- a/fs/coda/pioctl.c
+++ b/fs/coda/pioctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Pioctl operations for Coda.
  * Original version: (C) 1996 Peter Braam
diff --git a/fs/coda/symlink.c b/fs/coda/symlink.c
index 03736e2..202297d 100644
--- a/fs/coda/symlink.c
+++ b/fs/coda/symlink.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Symlink inode operations for Coda filesystem
  * Original version: (C) 1996 P. Braam and M. Callahan
diff --git a/fs/coda/sysctl.c b/fs/coda/sysctl.c
index 34218a8..0301d45 100644
--- a/fs/coda/sysctl.c
+++ b/fs/coda/sysctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Sysctl operations for Coda filesystem
  * Original version: (C) 1996 P. Braam and M. Callahan
diff --git a/fs/coda/upcall.c b/fs/coda/upcall.c
index e82357c..a37f003 100644
--- a/fs/coda/upcall.c
+++ b/fs/coda/upcall.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Mostly platform independent upcall operations to Venus:
  *  -- upcalls
diff --git a/fs/compat_ioctl.c b/fs/compat_ioctl.c
index d27b326..bd5d91e 100644
--- a/fs/compat_ioctl.c
+++ b/fs/compat_ioctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * ioctl32.c: Conversion between 32bit and 64bit native ioctls.
  *
diff --git a/fs/coredump.c b/fs/coredump.c
index 0eec036..52c63d6 100644
--- a/fs/coredump.c
+++ b/fs/coredump.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/slab.h>
 #include <linux/file.h>
 #include <linux/fdtable.h>
diff --git a/fs/cramfs/uncompress.c b/fs/cramfs/uncompress.c
index ec4f1d4..975d98f 100644
--- a/fs/cramfs/uncompress.c
+++ b/fs/cramfs/uncompress.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * uncompress.c
  *
diff --git a/fs/crypto/bio.c b/fs/crypto/bio.c
index 483784d..0d5e6a5 100644
--- a/fs/crypto/bio.c
+++ b/fs/crypto/bio.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * This contains encryption functions for per-file encryption.
  *
diff --git a/fs/crypto/fname.c b/fs/crypto/fname.c
index ad9f814..8606da1 100644
--- a/fs/crypto/fname.c
+++ b/fs/crypto/fname.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * This contains functions for filename crypto management
  *
diff --git a/fs/crypto/fscrypt_private.h b/fs/crypto/fscrypt_private.h
index a1d5021..092e9da 100644
--- a/fs/crypto/fscrypt_private.h
+++ b/fs/crypto/fscrypt_private.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * fscrypt_private.h
  *
diff --git a/fs/crypto/keyinfo.c b/fs/crypto/keyinfo.c
index 8e704d1..a386302 100644
--- a/fs/crypto/keyinfo.c
+++ b/fs/crypto/keyinfo.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * key management facility for FS encryption support.
  *
diff --git a/fs/crypto/policy.c b/fs/crypto/policy.c
index ce07a86..a120649b 100644
--- a/fs/crypto/policy.c
+++ b/fs/crypto/policy.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Encryption policy functions for per-file encryption support.
  *
diff --git a/fs/dlm/Makefile b/fs/dlm/Makefile
index ca1c912..3545fda 100644
--- a/fs/dlm/Makefile
+++ b/fs/dlm/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_DLM) +=		dlm.o
 dlm-y :=			ast.o \
 				config.o \
diff --git a/fs/drop_caches.c b/fs/drop_caches.c
index d72d52b..8237701 100644
--- a/fs/drop_caches.c
+++ b/fs/drop_caches.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Implement the manual drop-all-pagecache function
  */
diff --git a/fs/efs/dir.c b/fs/efs/dir.c
index a7be96e..f892ac7 100644
--- a/fs/efs/dir.c
+++ b/fs/efs/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * dir.c
  *
diff --git a/fs/efs/efs.h b/fs/efs/efs.h
index 70f5d4f9..13a4d96 100644
--- a/fs/efs/efs.h
+++ b/fs/efs/efs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (c) 1999 Al Smith
  *
diff --git a/fs/efs/file.c b/fs/efs/file.c
index a37dcee..9e641da 100644
--- a/fs/efs/file.c
+++ b/fs/efs/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * file.c
  *
diff --git a/fs/efs/namei.c b/fs/efs/namei.c
index d34a40e..38961ee 100644
--- a/fs/efs/namei.c
+++ b/fs/efs/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * namei.c
  *
diff --git a/fs/efs/super.c b/fs/efs/super.c
index 5c42f1e..65b5900 100644
--- a/fs/efs/super.c
+++ b/fs/efs/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * super.c
  *
diff --git a/fs/efs/symlink.c b/fs/efs/symlink.c
index 4870cc8..923eb91 100644
--- a/fs/efs/symlink.c
+++ b/fs/efs/symlink.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * symlink.c
  *
diff --git a/fs/ext2/Makefile b/fs/ext2/Makefile
index 445b0e9..311479d 100644
--- a/fs/ext2/Makefile
+++ b/fs/ext2/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the linux ext2-filesystem routines.
 #
diff --git a/fs/ext2/acl.c b/fs/ext2/acl.c
index 51f0aea..224c04a 100644
--- a/fs/ext2/acl.c
+++ b/fs/ext2/acl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext2/acl.c
  *
diff --git a/fs/ext2/acl.h b/fs/ext2/acl.h
index 44937f9..0f01c75 100644
--- a/fs/ext2/acl.h
+++ b/fs/ext2/acl.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
   File: fs/ext2/acl.h
 
diff --git a/fs/ext2/balloc.c b/fs/ext2/balloc.c
index d0bdb74..e1b3724 100644
--- a/fs/ext2/balloc.c
+++ b/fs/ext2/balloc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext2/balloc.c
  *
diff --git a/fs/ext2/dir.c b/fs/ext2/dir.c
index e270969..9876479 100644
--- a/fs/ext2/dir.c
+++ b/fs/ext2/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext2/dir.c
  *
diff --git a/fs/ext2/ext2.h b/fs/ext2/ext2.h
index 28de3ed..032295e 100644
--- a/fs/ext2/ext2.h
+++ b/fs/ext2/ext2.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (C) 1992, 1993, 1994, 1995
  * Remy Card (card@masi.ibp.fr)
diff --git a/fs/ext2/file.c b/fs/ext2/file.c
index ff3a363..c67b486 100644
--- a/fs/ext2/file.c
+++ b/fs/ext2/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext2/file.c
  *
diff --git a/fs/ext2/ialloc.c b/fs/ext2/ialloc.c
index 395fc074c..a1fc3da 100644
--- a/fs/ext2/ialloc.c
+++ b/fs/ext2/ialloc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext2/ialloc.c
  *
diff --git a/fs/ext2/inode.c b/fs/ext2/inode.c
index 4dca6f3..1442a4c 100644
--- a/fs/ext2/inode.c
+++ b/fs/ext2/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext2/inode.c
  *
diff --git a/fs/ext2/ioctl.c b/fs/ext2/ioctl.c
index 087f122..0367c00 100644
--- a/fs/ext2/ioctl.c
+++ b/fs/ext2/ioctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext2/ioctl.c
  *
diff --git a/fs/ext2/namei.c b/fs/ext2/namei.c
index 814e405..e078075 100644
--- a/fs/ext2/namei.c
+++ b/fs/ext2/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext2/namei.c
  *
diff --git a/fs/ext2/symlink.c b/fs/ext2/symlink.c
index eeffb01..d5589dd 100644
--- a/fs/ext2/symlink.c
+++ b/fs/ext2/symlink.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext2/symlink.c
  *
diff --git a/fs/ext2/xattr.c b/fs/ext2/xattr.c
index 1b9b126..62d9a659a 100644
--- a/fs/ext2/xattr.c
+++ b/fs/ext2/xattr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext2/xattr.c
  *
diff --git a/fs/ext2/xattr.h b/fs/ext2/xattr.h
index 6f82ab1..cee888c 100644
--- a/fs/ext2/xattr.h
+++ b/fs/ext2/xattr.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
   File: linux/ext2_xattr.h
 
diff --git a/fs/ext2/xattr_security.c b/fs/ext2/xattr_security.c
index 7b9e9c1..9a682e4 100644
--- a/fs/ext2/xattr_security.c
+++ b/fs/ext2/xattr_security.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext2/xattr_security.c
  * Handler for storing security labels as extended attributes.
diff --git a/fs/ext2/xattr_trusted.c b/fs/ext2/xattr_trusted.c
index 65049b7..49add11 100644
--- a/fs/ext2/xattr_trusted.c
+++ b/fs/ext2/xattr_trusted.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext2/xattr_trusted.c
  * Handler for trusted extended attributes.
diff --git a/fs/ext2/xattr_user.c b/fs/ext2/xattr_user.c
index fb2f992..c243a3b 100644
--- a/fs/ext2/xattr_user.c
+++ b/fs/ext2/xattr_user.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext2/xattr_user.c
  * Handler for extended user attributes.
diff --git a/fs/ext4/Makefile b/fs/ext4/Makefile
index d9beca1..8fdfcd3 100644
--- a/fs/ext4/Makefile
+++ b/fs/ext4/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the linux ext4-filesystem routines.
 #
diff --git a/fs/ext4/acl.c b/fs/ext4/acl.c
index 46ff222..fb50f9a 100644
--- a/fs/ext4/acl.c
+++ b/fs/ext4/acl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext4/acl.c
  *
diff --git a/fs/ext4/acl.h b/fs/ext4/acl.h
index da2c795..a48fc5a 100644
--- a/fs/ext4/acl.h
+++ b/fs/ext4/acl.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
   File: fs/ext4/acl.h
 
diff --git a/fs/ext4/balloc.c b/fs/ext4/balloc.c
index e04ec86..d5ddfb9 100644
--- a/fs/ext4/balloc.c
+++ b/fs/ext4/balloc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/balloc.c
  *
diff --git a/fs/ext4/bitmap.c b/fs/ext4/bitmap.c
index 4a606afb..f63e028 100644
--- a/fs/ext4/bitmap.c
+++ b/fs/ext4/bitmap.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/bitmap.c
  *
diff --git a/fs/ext4/block_validity.c b/fs/ext4/block_validity.c
index fdb1954..bee888e 100644
--- a/fs/ext4/block_validity.c
+++ b/fs/ext4/block_validity.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/block_validity.c
  *
diff --git a/fs/ext4/dir.c b/fs/ext4/dir.c
index b04e882..d5babc9 100644
--- a/fs/ext4/dir.c
+++ b/fs/ext4/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/dir.c
  *
diff --git a/fs/ext4/ext4.h b/fs/ext4/ext4.h
index e2abe01..58a0304 100644
--- a/fs/ext4/ext4.h
+++ b/fs/ext4/ext4.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  ext4.h
  *
diff --git a/fs/ext4/ext4_jbd2.c b/fs/ext4/ext4_jbd2.c
index 5b342ac..2d59320 100644
--- a/fs/ext4/ext4_jbd2.c
+++ b/fs/ext4/ext4_jbd2.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Interface between ext4 and JBD
  */
diff --git a/fs/ext4/extents_status.c b/fs/ext4/extents_status.c
index e7f12a2..763ef18 100644
--- a/fs/ext4/extents_status.c
+++ b/fs/ext4/extents_status.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  fs/ext4/extents_status.c
  *
diff --git a/fs/ext4/extents_status.h b/fs/ext4/extents_status.h
index f7aa24f..ca90fc9 100644
--- a/fs/ext4/extents_status.h
+++ b/fs/ext4/extents_status.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  fs/ext4/extents_status.h
  *
diff --git a/fs/ext4/file.c b/fs/ext4/file.c
index b1da660..5cb9aa3 100644
--- a/fs/ext4/file.c
+++ b/fs/ext4/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/file.c
  *
diff --git a/fs/ext4/fsync.c b/fs/ext4/fsync.c
index f923058..26a7fe5 100644
--- a/fs/ext4/fsync.c
+++ b/fs/ext4/fsync.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/fsync.c
  *
diff --git a/fs/ext4/ialloc.c b/fs/ext4/ialloc.c
index ee82302..c5f697a 100644
--- a/fs/ext4/ialloc.c
+++ b/fs/ext4/ialloc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/ialloc.c
  *
diff --git a/fs/ext4/indirect.c b/fs/ext4/indirect.c
index 7ffa290..c32802c 100644
--- a/fs/ext4/indirect.c
+++ b/fs/ext4/indirect.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/indirect.c
  *
diff --git a/fs/ext4/inode.c b/fs/ext4/inode.c
index 31db875..90afeb7 100644
--- a/fs/ext4/inode.c
+++ b/fs/ext4/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/inode.c
  *
diff --git a/fs/ext4/ioctl.c b/fs/ext4/ioctl.c
index afb66d4..75d8347 100644
--- a/fs/ext4/ioctl.c
+++ b/fs/ext4/ioctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext4/ioctl.c
  *
diff --git a/fs/ext4/mballoc.h b/fs/ext4/mballoc.h
index 009300e..dcf5254 100644
--- a/fs/ext4/mballoc.h
+++ b/fs/ext4/mballoc.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  fs/ext4/mballoc.h
  *
diff --git a/fs/ext4/mmp.c b/fs/ext4/mmp.c
index 84c54f1..27b9a76 100644
--- a/fs/ext4/mmp.c
+++ b/fs/ext4/mmp.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/random.h>
 #include <linux/buffer_head.h>
diff --git a/fs/ext4/namei.c b/fs/ext4/namei.c
index c1cf020..bd48a8d 100644
--- a/fs/ext4/namei.c
+++ b/fs/ext4/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/namei.c
  *
diff --git a/fs/ext4/page-io.c b/fs/ext4/page-io.c
index 55ad7dd..db75901 100644
--- a/fs/ext4/page-io.c
+++ b/fs/ext4/page-io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext4/page-io.c
  *
diff --git a/fs/ext4/readpage.c b/fs/ext4/readpage.c
index 04c9064..9ffa6fa 100644
--- a/fs/ext4/readpage.c
+++ b/fs/ext4/readpage.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext4/readpage.c
  *
diff --git a/fs/ext4/resize.c b/fs/ext4/resize.c
index 035cd3f..1dac59c 100644
--- a/fs/ext4/resize.c
+++ b/fs/ext4/resize.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/resize.c
  *
diff --git a/fs/ext4/symlink.c b/fs/ext4/symlink.c
index 5c8fc53..a2006c9 100644
--- a/fs/ext4/symlink.c
+++ b/fs/ext4/symlink.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/symlink.c
  *
diff --git a/fs/ext4/sysfs.c b/fs/ext4/sysfs.c
index 48c7a7d..e21afd5 100644
--- a/fs/ext4/sysfs.c
+++ b/fs/ext4/sysfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ext4/sysfs.c
  *
diff --git a/fs/ext4/truncate.h b/fs/ext4/truncate.h
index c70d06a..b64a9fa 100644
--- a/fs/ext4/truncate.h
+++ b/fs/ext4/truncate.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * linux/fs/ext4/truncate.h
  *
diff --git a/fs/ext4/xattr.c b/fs/ext4/xattr.c
index 3b69330..218a7ba 100644
--- a/fs/ext4/xattr.c
+++ b/fs/ext4/xattr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext4/xattr.c
  *
diff --git a/fs/ext4/xattr.h b/fs/ext4/xattr.h
index 0d2dde1..f8cc075 100644
--- a/fs/ext4/xattr.h
+++ b/fs/ext4/xattr.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
   File: fs/ext4/xattr.h
 
diff --git a/fs/ext4/xattr_security.c b/fs/ext4/xattr_security.c
index a892111..629001b 100644
--- a/fs/ext4/xattr_security.c
+++ b/fs/ext4/xattr_security.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext4/xattr_security.c
  * Handler for storing security labels as extended attributes.
diff --git a/fs/ext4/xattr_trusted.c b/fs/ext4/xattr_trusted.c
index c7765c7..e9389e5 100644
--- a/fs/ext4/xattr_trusted.c
+++ b/fs/ext4/xattr_trusted.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext4/xattr_trusted.c
  * Handler for trusted extended attributes.
diff --git a/fs/ext4/xattr_user.c b/fs/ext4/xattr_user.c
index ca20e42..d454618 100644
--- a/fs/ext4/xattr_user.c
+++ b/fs/ext4/xattr_user.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ext4/xattr_user.c
  * Handler for extended user attributes.
diff --git a/fs/f2fs/Makefile b/fs/f2fs/Makefile
index a0dc559..776c4b9 100644
--- a/fs/f2fs/Makefile
+++ b/fs/f2fs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_F2FS_FS) += f2fs.o
 
 f2fs-y		:= dir.o file.o inode.o namei.o hash.o super.o inline.o
diff --git a/fs/fat/Makefile b/fs/fat/Makefile
index 964b634..70645ce 100644
--- a/fs/fat/Makefile
+++ b/fs/fat/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux fat filesystem support.
 #
diff --git a/fs/fat/cache.c b/fs/fat/cache.c
index 5d38492..e9bed49 100644
--- a/fs/fat/cache.c
+++ b/fs/fat/cache.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/fat/cache.c
  *
diff --git a/fs/fat/fat.h b/fs/fat/fat.h
index 051dac1..8fc1093 100644
--- a/fs/fat/fat.h
+++ b/fs/fat/fat.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _FAT_H
 #define _FAT_H
 
diff --git a/fs/fcntl.c b/fs/fcntl.c
index 448a111..8d78ffd 100644
--- a/fs/fcntl.c
+++ b/fs/fcntl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/fcntl.c
  *
diff --git a/fs/fhandle.c b/fs/fhandle.c
index 58a61f5..474adc8 100644
--- a/fs/fhandle.c
+++ b/fs/fhandle.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/syscalls.h>
 #include <linux/slab.h>
 #include <linux/fs.h>
diff --git a/fs/file.c b/fs/file.c
index 1fc7fbb..4eecbf4 100644
--- a/fs/file.c
+++ b/fs/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/file.c
  *
diff --git a/fs/filesystems.c b/fs/filesystems.c
index a920ad2..f2728a4 100644
--- a/fs/filesystems.c
+++ b/fs/filesystems.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/filesystems.c
  *
diff --git a/fs/fs_pin.c b/fs/fs_pin.c
index e747b3d..0d285fd 100644
--- a/fs/fs_pin.c
+++ b/fs/fs_pin.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/sched.h>
 #include <linux/slab.h>
diff --git a/fs/fscache/Makefile b/fs/fscache/Makefile
index 6d56153..79e08e0 100644
--- a/fs/fscache/Makefile
+++ b/fs/fscache/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for general filesystem caching code
 #
diff --git a/fs/gfs2/Makefile b/fs/gfs2/Makefile
index 8612820..41b2aa4 100644
--- a/fs/gfs2/Makefile
+++ b/fs/gfs2/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 ccflags-y := -I$(src)
 obj-$(CONFIG_GFS2_FS) += gfs2.o
 gfs2-y := acl.o bmap.o dir.o xattr.o glock.o \
diff --git a/fs/gfs2/trace_gfs2.h b/fs/gfs2/trace_gfs2.h
index 49ac55d..2f15926 100644
--- a/fs/gfs2/trace_gfs2.h
+++ b/fs/gfs2/trace_gfs2.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #undef TRACE_SYSTEM
 #define TRACE_SYSTEM gfs2
 
diff --git a/fs/hfs/attr.c b/fs/hfs/attr.c
index 0933600..74fa626 100644
--- a/fs/hfs/attr.c
+++ b/fs/hfs/attr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfs/attr.c
  *
diff --git a/fs/hfs/bfind.c b/fs/hfs/bfind.c
index de69d8a..4af318f 100644
--- a/fs/hfs/bfind.c
+++ b/fs/hfs/bfind.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfs/bfind.c
  *
diff --git a/fs/hfs/bnode.c b/fs/hfs/bnode.c
index d77d844..8aec5e7 100644
--- a/fs/hfs/bnode.c
+++ b/fs/hfs/bnode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfs/bnode.c
  *
diff --git a/fs/hfs/brec.c b/fs/hfs/brec.c
index 6fc766d..ad04a57 100644
--- a/fs/hfs/brec.c
+++ b/fs/hfs/brec.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfs/brec.c
  *
diff --git a/fs/hfs/btree.c b/fs/hfs/btree.c
index 37cdd95..374b568 100644
--- a/fs/hfs/btree.c
+++ b/fs/hfs/btree.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfs/btree.c
  *
diff --git a/fs/hfs/btree.h b/fs/hfs/btree.h
index f6bd266..c8b252db 100644
--- a/fs/hfs/btree.h
+++ b/fs/hfs/btree.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/fs/hfs/btree.h
  *
diff --git a/fs/hfsplus/Makefile b/fs/hfsplus/Makefile
index 683fca2..f6a5654 100644
--- a/fs/hfsplus/Makefile
+++ b/fs/hfsplus/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 ## Makefile for the linux hfsplus filesystem routines.
 #
diff --git a/fs/hfsplus/acl.h b/fs/hfsplus/acl.h
index 95c8ed9..488c2b7 100644
--- a/fs/hfsplus/acl.h
+++ b/fs/hfsplus/acl.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * linux/fs/hfsplus/acl.h
  *
diff --git a/fs/hfsplus/attributes.c b/fs/hfsplus/attributes.c
index e5b221d..2bab6b3 100644
--- a/fs/hfsplus/attributes.c
+++ b/fs/hfsplus/attributes.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/hfsplus/attributes.c
  *
diff --git a/fs/hfsplus/bfind.c b/fs/hfsplus/bfind.c
index 528e38b..ca2ba8c 100644
--- a/fs/hfsplus/bfind.c
+++ b/fs/hfsplus/bfind.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/bfind.c
  *
diff --git a/fs/hfsplus/bitmap.c b/fs/hfsplus/bitmap.c
index c0ae274..cebce0c 100644
--- a/fs/hfsplus/bitmap.c
+++ b/fs/hfsplus/bitmap.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/bitmap.c
  *
diff --git a/fs/hfsplus/bnode.c b/fs/hfsplus/bnode.c
index ce014ce..d77015c 100644
--- a/fs/hfsplus/bnode.c
+++ b/fs/hfsplus/bnode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/bnode.c
  *
diff --git a/fs/hfsplus/brec.c b/fs/hfsplus/brec.c
index 754fdf8..808f4d8 100644
--- a/fs/hfsplus/brec.c
+++ b/fs/hfsplus/brec.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/brec.c
  *
diff --git a/fs/hfsplus/btree.c b/fs/hfsplus/btree.c
index d9d1a36..de14b2b 100644
--- a/fs/hfsplus/btree.c
+++ b/fs/hfsplus/btree.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/btree.c
  *
diff --git a/fs/hfsplus/catalog.c b/fs/hfsplus/catalog.c
index a5e00f7..a196369 100644
--- a/fs/hfsplus/catalog.c
+++ b/fs/hfsplus/catalog.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/catalog.c
  *
diff --git a/fs/hfsplus/dir.c b/fs/hfsplus/dir.c
index 31d5e3f..e8120a2 100644
--- a/fs/hfsplus/dir.c
+++ b/fs/hfsplus/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/dir.c
  *
diff --git a/fs/hfsplus/extents.c b/fs/hfsplus/extents.c
index a3eb640..e877093 100644
--- a/fs/hfsplus/extents.c
+++ b/fs/hfsplus/extents.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/extents.c
  *
diff --git a/fs/hfsplus/hfsplus_fs.h b/fs/hfsplus/hfsplus_fs.h
index a3f03b2..a015044 100644
--- a/fs/hfsplus/hfsplus_fs.h
+++ b/fs/hfsplus/hfsplus_fs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/include/linux/hfsplus_fs.h
  *
diff --git a/fs/hfsplus/hfsplus_raw.h b/fs/hfsplus/hfsplus_raw.h
index 8298d09..456e87a 100644
--- a/fs/hfsplus/hfsplus_raw.h
+++ b/fs/hfsplus/hfsplus_raw.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/include/linux/hfsplus_raw.h
  *
diff --git a/fs/hfsplus/inode.c b/fs/hfsplus/inode.c
index 4f26b68..190c60e 100644
--- a/fs/hfsplus/inode.c
+++ b/fs/hfsplus/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/inode.c
  *
diff --git a/fs/hfsplus/ioctl.c b/fs/hfsplus/ioctl.c
index 0a156d8..5e6502e 100644
--- a/fs/hfsplus/ioctl.c
+++ b/fs/hfsplus/ioctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/ioctl.c
  *
diff --git a/fs/hfsplus/options.c b/fs/hfsplus/options.c
index bb806e5..047e05c 100644
--- a/fs/hfsplus/options.c
+++ b/fs/hfsplus/options.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/options.c
  *
diff --git a/fs/hfsplus/posix_acl.c b/fs/hfsplus/posix_acl.c
index 6bb5d7c..066114d 100644
--- a/fs/hfsplus/posix_acl.c
+++ b/fs/hfsplus/posix_acl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/hfsplus/posix_acl.c
  *
diff --git a/fs/hfsplus/tables.c b/fs/hfsplus/tables.c
index 1b91173..a5fb8ee 100644
--- a/fs/hfsplus/tables.c
+++ b/fs/hfsplus/tables.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/hfsplus/tables.c
  *
diff --git a/fs/hfsplus/unicode.c b/fs/hfsplus/unicode.c
index e563939..dfa90c2 100644
--- a/fs/hfsplus/unicode.c
+++ b/fs/hfsplus/unicode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/unicode.c
  *
diff --git a/fs/hfsplus/wrapper.c b/fs/hfsplus/wrapper.c
index 10032b9..08c1580 100644
--- a/fs/hfsplus/wrapper.c
+++ b/fs/hfsplus/wrapper.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hfsplus/wrapper.c
  *
diff --git a/fs/hfsplus/xattr.c b/fs/hfsplus/xattr.c
index d37bb88..e538b75 100644
--- a/fs/hfsplus/xattr.c
+++ b/fs/hfsplus/xattr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/hfsplus/xattr.c
  *
diff --git a/fs/hfsplus/xattr.h b/fs/hfsplus/xattr.h
index 68f6b53..a4e611d 100644
--- a/fs/hfsplus/xattr.h
+++ b/fs/hfsplus/xattr.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * linux/fs/hfsplus/xattr.h
  *
diff --git a/fs/hfsplus/xattr_security.c b/fs/hfsplus/xattr_security.c
index 37b3efa..f5550b0 100644
--- a/fs/hfsplus/xattr_security.c
+++ b/fs/hfsplus/xattr_security.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/hfsplus/xattr_trusted.c
  *
diff --git a/fs/hfsplus/xattr_trusted.c b/fs/hfsplus/xattr_trusted.c
index 94519d6..fbad91e 100644
--- a/fs/hfsplus/xattr_trusted.c
+++ b/fs/hfsplus/xattr_trusted.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/hfsplus/xattr_trusted.c
  *
diff --git a/fs/hfsplus/xattr_user.c b/fs/hfsplus/xattr_user.c
index fae6c0e..74d19fa 100644
--- a/fs/hfsplus/xattr_user.c
+++ b/fs/hfsplus/xattr_user.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/hfsplus/xattr_user.c
  *
diff --git a/fs/hostfs/hostfs.h b/fs/hostfs/hostfs.h
index 91e19f9..ffaec2e 100644
--- a/fs/hostfs/hostfs.h
+++ b/fs/hostfs/hostfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __UM_FS_HOSTFS
 #define __UM_FS_HOSTFS
 
diff --git a/fs/hpfs/alloc.c b/fs/hpfs/alloc.c
index 098bf0f..66617b1 100644
--- a/fs/hpfs/alloc.c
+++ b/fs/hpfs/alloc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/alloc.c
  *
diff --git a/fs/hpfs/anode.c b/fs/hpfs/anode.c
index 2d5b254..c14c9a0 100644
--- a/fs/hpfs/anode.c
+++ b/fs/hpfs/anode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/anode.c
  *
diff --git a/fs/hpfs/buffer.c b/fs/hpfs/buffer.c
index f626114..e285d6b 100644
--- a/fs/hpfs/buffer.c
+++ b/fs/hpfs/buffer.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/buffer.c
  *
diff --git a/fs/hpfs/dentry.c b/fs/hpfs/dentry.c
index bb87d65..89a36fd 100644
--- a/fs/hpfs/dentry.c
+++ b/fs/hpfs/dentry.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/dentry.c
  *
diff --git a/fs/hpfs/dir.c b/fs/hpfs/dir.c
index fa6bbb4..8d6b7e3 100644
--- a/fs/hpfs/dir.c
+++ b/fs/hpfs/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/dir.c
  *
diff --git a/fs/hpfs/dnode.c b/fs/hpfs/dnode.c
index 86ab7e7..3b83456 100644
--- a/fs/hpfs/dnode.c
+++ b/fs/hpfs/dnode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/dnode.c
  *
diff --git a/fs/hpfs/ea.c b/fs/hpfs/ea.c
index ce3f98b..102ba18 100644
--- a/fs/hpfs/ea.c
+++ b/fs/hpfs/ea.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/ea.c
  *
diff --git a/fs/hpfs/file.c b/fs/hpfs/file.c
index f261384..1ecec12 100644
--- a/fs/hpfs/file.c
+++ b/fs/hpfs/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/file.c
  *
diff --git a/fs/hpfs/hpfs.h b/fs/hpfs/hpfs.h
index cce025a..823a328 100644
--- a/fs/hpfs/hpfs.h
+++ b/fs/hpfs/hpfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/fs/hpfs/hpfs.h
  *
diff --git a/fs/hpfs/hpfs_fn.h b/fs/hpfs/hpfs_fn.h
index d352f3a..2577ef1 100644
--- a/fs/hpfs/hpfs_fn.h
+++ b/fs/hpfs/hpfs_fn.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/fs/hpfs/hpfs_fn.h
  *
diff --git a/fs/hpfs/inode.c b/fs/hpfs/inode.c
index b9c724e..eb8b4ba 100644
--- a/fs/hpfs/inode.c
+++ b/fs/hpfs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/inode.c
  *
diff --git a/fs/hpfs/map.c b/fs/hpfs/map.c
index a136929..e0e60b1 100644
--- a/fs/hpfs/map.c
+++ b/fs/hpfs/map.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/map.c
  *
diff --git a/fs/hpfs/name.c b/fs/hpfs/name.c
index b00d396..ef7ba77 100644
--- a/fs/hpfs/name.c
+++ b/fs/hpfs/name.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/name.c
  *
diff --git a/fs/hpfs/namei.c b/fs/hpfs/namei.c
index f30c144..a3615e4 100644
--- a/fs/hpfs/namei.c
+++ b/fs/hpfs/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/hpfs/namei.c
  *
diff --git a/fs/ioctl.c b/fs/ioctl.c
index 569db68..5ace7ef 100644
--- a/fs/ioctl.c
+++ b/fs/ioctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ioctl.c
  *
diff --git a/fs/isofs/Makefile b/fs/isofs/Makefile
index bf162f0..6498fd2 100644
--- a/fs/isofs/Makefile
+++ b/fs/isofs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux isofs filesystem routines.
 #
diff --git a/fs/isofs/dir.c b/fs/isofs/dir.c
index e759961..947ce22 100644
--- a/fs/isofs/dir.c
+++ b/fs/isofs/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/isofs/dir.c
  *
diff --git a/fs/isofs/export.c b/fs/isofs/export.c
index 0c5f721..85a9093 100644
--- a/fs/isofs/export.c
+++ b/fs/isofs/export.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/isofs/export.c
  *
diff --git a/fs/isofs/isofs.h b/fs/isofs/isofs.h
index 133a456..57d4c3e 100644
--- a/fs/isofs/isofs.h
+++ b/fs/isofs/isofs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/fs.h>
 #include <linux/buffer_head.h>
 #include <linux/exportfs.h>
diff --git a/fs/isofs/joliet.c b/fs/isofs/joliet.c
index a048de8..be8b6a9 100644
--- a/fs/isofs/joliet.c
+++ b/fs/isofs/joliet.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/isofs/joliet.c
  *
diff --git a/fs/isofs/namei.c b/fs/isofs/namei.c
index aee5927..cac468f 100644
--- a/fs/isofs/namei.c
+++ b/fs/isofs/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/isofs/namei.c
  *
diff --git a/fs/isofs/rock.c b/fs/isofs/rock.c
index 0ec1373..94ef92f 100644
--- a/fs/isofs/rock.c
+++ b/fs/isofs/rock.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/isofs/rock.c
  *
diff --git a/fs/isofs/rock.h b/fs/isofs/rock.h
index ed09e2b..ef03625 100644
--- a/fs/isofs/rock.h
+++ b/fs/isofs/rock.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * These structs are used by the system-use-sharing protocol, in which the
  * Rock Ridge extensions are embedded.  It is quite possible that other
diff --git a/fs/isofs/util.c b/fs/isofs/util.c
index 005a15c..42544bf 100644
--- a/fs/isofs/util.c
+++ b/fs/isofs/util.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/isofs/util.c
  */
diff --git a/fs/jffs2/Makefile b/fs/jffs2/Makefile
index 60e5d49..5294969 100644
--- a/fs/jffs2/Makefile
+++ b/fs/jffs2/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux Journalling Flash File System v2 (JFFS2)
 #
diff --git a/fs/jfs/Makefile b/fs/jfs/Makefile
index d20d473..285ec18 100644
--- a/fs/jfs/Makefile
+++ b/fs/jfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux JFS filesystem routines.
 #
diff --git a/fs/jfs/ioctl.c b/fs/jfs/ioctl.c
index 5c5ac5b..ba34dae 100644
--- a/fs/jfs/ioctl.c
+++ b/fs/jfs/ioctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/jfs/ioctl.c
  *
diff --git a/fs/lockd/Makefile b/fs/lockd/Makefile
index 9b320cc..6d5e83e 100644
--- a/fs/lockd/Makefile
+++ b/fs/lockd/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the linux lock manager stuff
 #
diff --git a/fs/lockd/clnt4xdr.c b/fs/lockd/clnt4xdr.c
index c349fc0..00d5ef5 100644
--- a/fs/lockd/clnt4xdr.c
+++ b/fs/lockd/clnt4xdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/lockd/clnt4xdr.c
  *
diff --git a/fs/lockd/clntxdr.c b/fs/lockd/clntxdr.c
index 3b4724a..2c61763 100644
--- a/fs/lockd/clntxdr.c
+++ b/fs/lockd/clntxdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/lockd/clntxdr.c
  *
diff --git a/fs/lockd/host.c b/fs/lockd/host.c
index d716c99..0d4e590 100644
--- a/fs/lockd/host.c
+++ b/fs/lockd/host.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/lockd/host.c
  *
diff --git a/fs/lockd/mon.c b/fs/lockd/mon.c
index 9d8166c..9fbbd11 100644
--- a/fs/lockd/mon.c
+++ b/fs/lockd/mon.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/lockd/mon.c
  *
diff --git a/fs/lockd/netns.h b/fs/lockd/netns.h
index fb8cac8..5bec78c 100644
--- a/fs/lockd/netns.h
+++ b/fs/lockd/netns.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __LOCKD_NETNS_H__
 #define __LOCKD_NETNS_H__
 
diff --git a/fs/lockd/procfs.c b/fs/lockd/procfs.c
index 8f72cb2..ca9228a 100644
--- a/fs/lockd/procfs.c
+++ b/fs/lockd/procfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Procfs support for lockd
  *
diff --git a/fs/lockd/procfs.h b/fs/lockd/procfs.h
index 184a15e..ba9a82f 100644
--- a/fs/lockd/procfs.h
+++ b/fs/lockd/procfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Procfs support for lockd
  *
diff --git a/fs/lockd/svc4proc.c b/fs/lockd/svc4proc.c
index 82925f1..1bddf70 100644
--- a/fs/lockd/svc4proc.c
+++ b/fs/lockd/svc4proc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/lockd/svc4proc.c
  *
diff --git a/fs/lockd/svclock.c b/fs/lockd/svclock.c
index 3507c80..3701bcc 100644
--- a/fs/lockd/svclock.c
+++ b/fs/lockd/svclock.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/lockd/svclock.c
  *
diff --git a/fs/lockd/svcproc.c b/fs/lockd/svcproc.c
index 0791516..0d670c5 100644
--- a/fs/lockd/svcproc.c
+++ b/fs/lockd/svcproc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/lockd/svcproc.c
  *
diff --git a/fs/lockd/svcshare.c b/fs/lockd/svcshare.c
index b0ae070..ade4931 100644
--- a/fs/lockd/svcshare.c
+++ b/fs/lockd/svcshare.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/lockd/svcshare.c
  *
diff --git a/fs/lockd/xdr.c b/fs/lockd/xdr.c
index 442bbd0..7147e4a 100644
--- a/fs/lockd/xdr.c
+++ b/fs/lockd/xdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/lockd/xdr.c
  *
diff --git a/fs/lockd/xdr4.c b/fs/lockd/xdr4.c
index 2a0cd56..7ed9edf 100644
--- a/fs/lockd/xdr4.c
+++ b/fs/lockd/xdr4.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/lockd/xdr4.c
  *
diff --git a/fs/minix/bitmap.c b/fs/minix/bitmap.c
index c2c3fd3..f4e5e51 100644
--- a/fs/minix/bitmap.c
+++ b/fs/minix/bitmap.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/minix/bitmap.c
  *
diff --git a/fs/minix/dir.c b/fs/minix/dir.c
index baa9721..dcfe5b2 100644
--- a/fs/minix/dir.c
+++ b/fs/minix/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/minix/dir.c
  *
diff --git a/fs/minix/file.c b/fs/minix/file.c
index a6a4797..c50b0a2 100644
--- a/fs/minix/file.c
+++ b/fs/minix/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/minix/file.c
  *
diff --git a/fs/minix/itree_common.c b/fs/minix/itree_common.c
index 2d1ca08..043c3fd 100644
--- a/fs/minix/itree_common.c
+++ b/fs/minix/itree_common.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /* Generic part */
 
 typedef struct {
diff --git a/fs/minix/itree_v1.c b/fs/minix/itree_v1.c
index 46ca39d..046cc96 100644
--- a/fs/minix/itree_v1.c
+++ b/fs/minix/itree_v1.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/buffer_head.h>
 #include <linux/slab.h>
 #include "minix.h"
diff --git a/fs/minix/itree_v2.c b/fs/minix/itree_v2.c
index 1ee1013..f7fc7ec 100644
--- a/fs/minix/itree_v2.c
+++ b/fs/minix/itree_v2.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/buffer_head.h>
 #include "minix.h"
 
diff --git a/fs/minix/minix.h b/fs/minix/minix.h
index 663d661..df081e8 100644
--- a/fs/minix/minix.h
+++ b/fs/minix/minix.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef FS_MINIX_H
 #define FS_MINIX_H
 
diff --git a/fs/minix/namei.c b/fs/minix/namei.c
index 1e0f11f..ccf0f00 100644
--- a/fs/minix/namei.c
+++ b/fs/minix/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/minix/namei.c
  *
diff --git a/fs/mount.h b/fs/mount.h
index 6790767..f39bc9d 100644
--- a/fs/mount.h
+++ b/fs/mount.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/mount.h>
 #include <linux/seq_file.h>
 #include <linux/poll.h>
diff --git a/fs/mpage.c b/fs/mpage.c
index c991fae..b7e7f57 100644
--- a/fs/mpage.c
+++ b/fs/mpage.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/mpage.c
  *
diff --git a/fs/namei.c b/fs/namei.c
index c75ea03..ed8b948 100644
--- a/fs/namei.c
+++ b/fs/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/namei.c
  *
diff --git a/fs/ncpfs/Makefile b/fs/ncpfs/Makefile
index c66af56..66fe5f8 100644
--- a/fs/ncpfs/Makefile
+++ b/fs/ncpfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the linux ncp filesystem routines.
 #
diff --git a/fs/ncpfs/dir.c b/fs/ncpfs/dir.c
index 088f524..b5ec1d9 100644
--- a/fs/ncpfs/dir.c
+++ b/fs/ncpfs/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  dir.c
  *
diff --git a/fs/ncpfs/file.c b/fs/ncpfs/file.c
index a06c076..8f8cc03 100644
--- a/fs/ncpfs/file.c
+++ b/fs/ncpfs/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  file.c
  *
diff --git a/fs/ncpfs/getopt.c b/fs/ncpfs/getopt.c
index 344889c..5c941be 100644
--- a/fs/ncpfs/getopt.c
+++ b/fs/ncpfs/getopt.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * getopt.c
  */
diff --git a/fs/ncpfs/getopt.h b/fs/ncpfs/getopt.h
index cccc007..30f0da3 100644
--- a/fs/ncpfs/getopt.h
+++ b/fs/ncpfs/getopt.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _LINUX_GETOPT_H
 #define _LINUX_GETOPT_H
 
diff --git a/fs/ncpfs/ioctl.c b/fs/ncpfs/ioctl.c
index 12550c2..d378b98 100644
--- a/fs/ncpfs/ioctl.c
+++ b/fs/ncpfs/ioctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  ioctl.c
  *
diff --git a/fs/ncpfs/mmap.c b/fs/ncpfs/mmap.c
index 6719c0b..a5c5cf2 100644
--- a/fs/ncpfs/mmap.c
+++ b/fs/ncpfs/mmap.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  mmap.c
  *
diff --git a/fs/ncpfs/ncp_fs.h b/fs/ncpfs/ncp_fs.h
index b9f69e1..bdd262b 100644
--- a/fs/ncpfs/ncp_fs.h
+++ b/fs/ncpfs/ncp_fs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/ncp_fs.h>
 #include "ncp_fs_i.h"
 #include "ncp_fs_sb.h"
diff --git a/fs/ncpfs/ncp_fs_i.h b/fs/ncpfs/ncp_fs_i.h
index c479450..3432baf 100644
--- a/fs/ncpfs/ncp_fs_i.h
+++ b/fs/ncpfs/ncp_fs_i.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  ncp_fs_i.h
  *
diff --git a/fs/ncpfs/ncp_fs_sb.h b/fs/ncpfs/ncp_fs_sb.h
index 366fd63..89031d7e 100644
--- a/fs/ncpfs/ncp_fs_sb.h
+++ b/fs/ncpfs/ncp_fs_sb.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  ncp_fs_sb.h
  *
diff --git a/fs/ncpfs/ncplib_kernel.c b/fs/ncpfs/ncplib_kernel.c
index 88dbbc9..804adfe 100644
--- a/fs/ncpfs/ncplib_kernel.c
+++ b/fs/ncpfs/ncplib_kernel.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  ncplib_kernel.c
  *
diff --git a/fs/ncpfs/ncplib_kernel.h b/fs/ncpfs/ncplib_kernel.h
index b4c87cf..aaae8aa 100644
--- a/fs/ncpfs/ncplib_kernel.h
+++ b/fs/ncpfs/ncplib_kernel.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  ncplib_kernel.h
  *
diff --git a/fs/ncpfs/ncpsign_kernel.c b/fs/ncpfs/ncpsign_kernel.c
index 0890759..8085b1a 100644
--- a/fs/ncpfs/ncpsign_kernel.c
+++ b/fs/ncpfs/ncpsign_kernel.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  ncpsign_kernel.c
  *
diff --git a/fs/ncpfs/ncpsign_kernel.h b/fs/ncpfs/ncpsign_kernel.h
index d9a1438..57ff0a0 100644
--- a/fs/ncpfs/ncpsign_kernel.h
+++ b/fs/ncpfs/ncpsign_kernel.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  ncpsign_kernel.h
  *
diff --git a/fs/ncpfs/sock.c b/fs/ncpfs/sock.c
index 98b6db0..7dd7170 100644
--- a/fs/ncpfs/sock.c
+++ b/fs/ncpfs/sock.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ncpfs/sock.c
  *
diff --git a/fs/ncpfs/symlink.c b/fs/ncpfs/symlink.c
index a6d26b4..b6e16da 100644
--- a/fs/ncpfs/symlink.c
+++ b/fs/ncpfs/symlink.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ncpfs/symlink.c
  *
diff --git a/fs/nfs/Makefile b/fs/nfs/Makefile
index 1fb1189..c587e3c 100644
--- a/fs/nfs/Makefile
+++ b/fs/nfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux nfs filesystem routines.
 #
diff --git a/fs/nfs/blocklayout/dev.c b/fs/nfs/blocklayout/dev.c
index a69ef4e..95f74bd 100644
--- a/fs/nfs/blocklayout/dev.c
+++ b/fs/nfs/blocklayout/dev.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2014-2016 Christoph Hellwig.
  */
diff --git a/fs/nfs/blocklayout/extent_tree.c b/fs/nfs/blocklayout/extent_tree.c
index c85fbfd..7a57ff2 100644
--- a/fs/nfs/blocklayout/extent_tree.c
+++ b/fs/nfs/blocklayout/extent_tree.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2014-2016 Christoph Hellwig.
  */
diff --git a/fs/nfs/cache_lib.c b/fs/nfs/cache_lib.c
index 2ae676f..b60627b 100644
--- a/fs/nfs/cache_lib.c
+++ b/fs/nfs/cache_lib.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/nfs/cache_lib.c
  *
diff --git a/fs/nfs/cache_lib.h b/fs/nfs/cache_lib.h
index 4116d2c..4e6236a 100644
--- a/fs/nfs/cache_lib.h
+++ b/fs/nfs/cache_lib.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Helper routines for the NFS client caches
  *
diff --git a/fs/nfs/callback.c b/fs/nfs/callback.c
index 2cddf7f..cd9d992 100644
--- a/fs/nfs/callback.c
+++ b/fs/nfs/callback.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/nfs/callback.c
  *
diff --git a/fs/nfs/callback.h b/fs/nfs/callback.h
index 3dc54d7..a20a0bc 100644
--- a/fs/nfs/callback.h
+++ b/fs/nfs/callback.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * linux/fs/nfs/callback.h
  *
diff --git a/fs/nfs/callback_proc.c b/fs/nfs/callback_proc.c
index 14358de..19151f6 100644
--- a/fs/nfs/callback_proc.c
+++ b/fs/nfs/callback_proc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/nfs/callback_proc.c
  *
diff --git a/fs/nfs/callback_xdr.c b/fs/nfs/callback_xdr.c
index 681dd64..123c069 100644
--- a/fs/nfs/callback_xdr.c
+++ b/fs/nfs/callback_xdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/nfs/callback_xdr.c
  *
diff --git a/fs/nfs/delegation.h b/fs/nfs/delegation.h
index e9d5557..ddaf264 100644
--- a/fs/nfs/delegation.h
+++ b/fs/nfs/delegation.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * linux/fs/nfs/delegation.h
  *
diff --git a/fs/nfs/dns_resolve.c b/fs/nfs/dns_resolve.c
index d25f10f..060c658 100644
--- a/fs/nfs/dns_resolve.c
+++ b/fs/nfs/dns_resolve.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/nfs/dns_resolve.c
  *
diff --git a/fs/nfs/dns_resolve.h b/fs/nfs/dns_resolve.h
index 2e4f596..576ff4b 100644
--- a/fs/nfs/dns_resolve.h
+++ b/fs/nfs/dns_resolve.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Resolve DNS hostnames into valid ip addresses
  */
diff --git a/fs/nfs/export.c b/fs/nfs/export.c
index 249cb96..83fd09f 100644
--- a/fs/nfs/export.c
+++ b/fs/nfs/export.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2015, Primary Data, Inc. All rights reserved.
  *
diff --git a/fs/nfs/flexfilelayout/flexfilelayout.h b/fs/nfs/flexfilelayout/flexfilelayout.h
index 98b34c9..679cb08 100644
--- a/fs/nfs/flexfilelayout/flexfilelayout.h
+++ b/fs/nfs/flexfilelayout/flexfilelayout.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * NFSv4 flexfile layout driver data structures.
  *
diff --git a/fs/nfs/flexfilelayout/flexfilelayoutdev.c b/fs/nfs/flexfilelayout/flexfilelayoutdev.c
index f32c58b..d62279d 100644
--- a/fs/nfs/flexfilelayout/flexfilelayoutdev.c
+++ b/fs/nfs/flexfilelayout/flexfilelayoutdev.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Device operations for the pnfs nfs4 file layout driver.
  *
diff --git a/fs/nfs/internal.h b/fs/nfs/internal.h
index 5bdf952..f9a4a55 100644
--- a/fs/nfs/internal.h
+++ b/fs/nfs/internal.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * NFS internal definitions
  */
diff --git a/fs/nfs/io.c b/fs/nfs/io.c
index 1fc5d1c..20fef85 100644
--- a/fs/nfs/io.c
+++ b/fs/nfs/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2016 Trond Myklebust
  *
diff --git a/fs/nfs/iostat.h b/fs/nfs/iostat.h
index 0cb806f..2ddaab1 100644
--- a/fs/nfs/iostat.h
+++ b/fs/nfs/iostat.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/fs/nfs/iostat.h
  *
diff --git a/fs/nfs/mount_clnt.c b/fs/nfs/mount_clnt.c
index 60bad88..d979ff4 100644
--- a/fs/nfs/mount_clnt.c
+++ b/fs/nfs/mount_clnt.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * In-kernel MOUNT protocol client
  *
diff --git a/fs/nfs/netns.h b/fs/nfs/netns.h
index 5fbd2bd..fc9978c 100644
--- a/fs/nfs/netns.h
+++ b/fs/nfs/netns.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * NFS-private data for each "struct net".  Accessed with net_generic().
  */
diff --git a/fs/nfs/nfs.h b/fs/nfs/nfs.h
index 43679df..5ba0061 100644
--- a/fs/nfs/nfs.h
+++ b/fs/nfs/nfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (c) 2012 Netapp, Inc. All rights reserved.
  *
diff --git a/fs/nfs/nfs2xdr.c b/fs/nfs/nfs2xdr.c
index fe68dab..85e4b4a 100644
--- a/fs/nfs/nfs2xdr.c
+++ b/fs/nfs/nfs2xdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/nfs/nfs2xdr.c
  *
diff --git a/fs/nfs/nfs3_fs.h b/fs/nfs/nfs3_fs.h
index e134d65..f82e11c 100644
--- a/fs/nfs/nfs3_fs.h
+++ b/fs/nfs/nfs3_fs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (C) 2014 Anna Schumaker.
  *
diff --git a/fs/nfs/nfs3acl.c b/fs/nfs/nfs3acl.c
index 720d92f5..7173a4e 100644
--- a/fs/nfs/nfs3acl.c
+++ b/fs/nfs/nfs3acl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/gfp.h>
 #include <linux/nfs.h>
diff --git a/fs/nfs/nfs3proc.c b/fs/nfs/nfs3proc.c
index d1e87ec..bc673fb 100644
--- a/fs/nfs/nfs3proc.c
+++ b/fs/nfs/nfs3proc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/nfs/nfs3proc.c
  *
diff --git a/fs/nfs/nfs3xdr.c b/fs/nfs/nfs3xdr.c
index e82c9e5..6cd33bd 100644
--- a/fs/nfs/nfs3xdr.c
+++ b/fs/nfs/nfs3xdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/nfs/nfs3xdr.c
  *
diff --git a/fs/nfs/nfs42.h b/fs/nfs/nfs42.h
index b6cd153..19ec38f8 100644
--- a/fs/nfs/nfs42.h
+++ b/fs/nfs/nfs42.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (c) 2014 Anna Schumaker <Anna.Schumaker@Netapp.com>
  */
diff --git a/fs/nfs/nfs42proc.c b/fs/nfs/nfs42proc.c
index 6c2db51..9c37444 100644
--- a/fs/nfs/nfs42proc.c
+++ b/fs/nfs/nfs42proc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2014 Anna Schumaker <Anna.Schumaker@Netapp.com>
  */
diff --git a/fs/nfs/nfs42xdr.c b/fs/nfs/nfs42xdr.c
index 5ee1b0f..5966e1e 100644
--- a/fs/nfs/nfs42xdr.c
+++ b/fs/nfs/nfs42xdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2014 Anna Schumaker <Anna.Schumaker@Netapp.com>
  */
diff --git a/fs/nfs/nfs4_fs.h b/fs/nfs/nfs4_fs.h
index ac4f10b..dcfcf7f 100644
--- a/fs/nfs/nfs4_fs.h
+++ b/fs/nfs/nfs4_fs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * linux/fs/nfs/nfs4_fs.h
  *
diff --git a/fs/nfs/nfs4file.c b/fs/nfs/nfs4file.c
index 0efba77..626d138 100644
--- a/fs/nfs/nfs4file.c
+++ b/fs/nfs/nfs4file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/nfs/file.c
  *
diff --git a/fs/nfs/nfs4getroot.c b/fs/nfs/nfs4getroot.c
index ac840601..1a69479 100644
--- a/fs/nfs/nfs4getroot.c
+++ b/fs/nfs/nfs4getroot.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
 * Copyright (C) 2006 Red Hat, Inc. All Rights Reserved.
 * Written by David Howells (dhowells@redhat.com)
diff --git a/fs/nfs/nfs4namespace.c b/fs/nfs/nfs4namespace.c
index 7d531da..8c3f327 100644
--- a/fs/nfs/nfs4namespace.c
+++ b/fs/nfs/nfs4namespace.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/nfs/nfs4namespace.c
  *
diff --git a/fs/nfs/nfs4session.h b/fs/nfs/nfs4session.h
index dfae488..3c550f2 100644
--- a/fs/nfs/nfs4session.h
+++ b/fs/nfs/nfs4session.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * fs/nfs/nfs4session.h
  *
diff --git a/fs/nfs/nfs4sysctl.c b/fs/nfs/nfs4sysctl.c
index 8693d77..0d91d84 100644
--- a/fs/nfs/nfs4sysctl.c
+++ b/fs/nfs/nfs4sysctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/nfs/nfs4sysctl.c
  *
diff --git a/fs/nfs/nfs4trace.c b/fs/nfs/nfs4trace.c
index 2850bce..e9fb3e5 100644
--- a/fs/nfs/nfs4trace.c
+++ b/fs/nfs/nfs4trace.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2013 Trond Myklebust <Trond.Myklebust@netapp.com>
  */
diff --git a/fs/nfs/nfs4trace.h b/fs/nfs/nfs4trace.h
index be1da19..e7c6275 100644
--- a/fs/nfs/nfs4trace.h
+++ b/fs/nfs/nfs4trace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (c) 2013 Trond Myklebust <Trond.Myklebust@netapp.com>
  */
diff --git a/fs/nfs/nfsroot.c b/fs/nfs/nfsroot.c
index 89a15db..effaa42 100644
--- a/fs/nfs/nfsroot.c
+++ b/fs/nfs/nfsroot.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  Copyright (C) 1995, 1996  Gero Kuhlmann <gero@gkminix.han.de>
  *
diff --git a/fs/nfs/nfstrace.c b/fs/nfs/nfstrace.c
index c74f7af..b60d5fb 100644
--- a/fs/nfs/nfstrace.c
+++ b/fs/nfs/nfstrace.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2013 Trond Myklebust <Trond.Myklebust@netapp.com>
  */
diff --git a/fs/nfs/nfstrace.h b/fs/nfs/nfstrace.h
index 5517110..093290c 100644
--- a/fs/nfs/nfstrace.h
+++ b/fs/nfs/nfstrace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (c) 2013 Trond Myklebust <Trond.Myklebust@netapp.com>
  */
diff --git a/fs/nfs/proc.c b/fs/nfs/proc.c
index 7962e49..f7fd919 100644
--- a/fs/nfs/proc.c
+++ b/fs/nfs/proc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/nfs/proc.c
  *
diff --git a/fs/nfs/symlink.c b/fs/nfs/symlink.c
index 5a1d0de..06eb44b 100644
--- a/fs/nfs/symlink.c
+++ b/fs/nfs/symlink.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/nfs/symlink.c
  *
diff --git a/fs/nfs/sysctl.c b/fs/nfs/sysctl.c
index bb6ed81..7aea195 100644
--- a/fs/nfs/sysctl.c
+++ b/fs/nfs/sysctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/nfs/sysctl.c
  *
diff --git a/fs/nfs/unlink.c b/fs/nfs/unlink.c
index e3949d9..630b4a3 100644
--- a/fs/nfs/unlink.c
+++ b/fs/nfs/unlink.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/nfs/unlink.c
  *
diff --git a/fs/nfsd/Makefile b/fs/nfsd/Makefile
index 5f5d3a7..2bfb58e 100644
--- a/fs/nfsd/Makefile
+++ b/fs/nfsd/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux nfs server
 #
diff --git a/fs/nfsd/auth.c b/fs/nfsd/auth.c
index 62469c6..697f8ae 100644
--- a/fs/nfsd/auth.c
+++ b/fs/nfsd/auth.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /* Copyright (C) 1995, 1996 Olaf Kirch <okir@monad.swb.de> */
 
 #include <linux/sched.h>
diff --git a/fs/nfsd/auth.h b/fs/nfsd/auth.h
index 53325a1..dbd6642 100644
--- a/fs/nfsd/auth.h
+++ b/fs/nfsd/auth.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * nfsd-specific authentication stuff.
  *
diff --git a/fs/nfsd/blocklayout.c b/fs/nfsd/blocklayout.c
index c862c24..3f880ae 100644
--- a/fs/nfsd/blocklayout.c
+++ b/fs/nfsd/blocklayout.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2014-2016 Christoph Hellwig.
  */
diff --git a/fs/nfsd/blocklayoutxdr.c b/fs/nfsd/blocklayoutxdr.c
index ac6f545..4425433 100644
--- a/fs/nfsd/blocklayoutxdr.c
+++ b/fs/nfsd/blocklayoutxdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2014-2016 Christoph Hellwig.
  */
diff --git a/fs/nfsd/blocklayoutxdr.h b/fs/nfsd/blocklayoutxdr.h
index 397bc75..bc5166bf 100644
--- a/fs/nfsd/blocklayoutxdr.h
+++ b/fs/nfsd/blocklayoutxdr.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _NFSD_BLOCKLAYOUTXDR_H
 #define _NFSD_BLOCKLAYOUTXDR_H 1
 
diff --git a/fs/nfsd/cache.h b/fs/nfsd/cache.h
index dd96a38..046b3f0 100644
--- a/fs/nfsd/cache.h
+++ b/fs/nfsd/cache.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Request reply cache. This was heavily inspired by the
  * implementation in 4.3BSD/4.4BSD.
diff --git a/fs/nfsd/current_stateid.h b/fs/nfsd/current_stateid.h
index 34075ce..c28540d 100644
--- a/fs/nfsd/current_stateid.h
+++ b/fs/nfsd/current_stateid.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _NFSD4_CURRENT_STATE_H
 #define _NFSD4_CURRENT_STATE_H
 
diff --git a/fs/nfsd/export.c b/fs/nfsd/export.c
index 3bc08c3..46b48db 100644
--- a/fs/nfsd/export.c
+++ b/fs/nfsd/export.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * NFS exporting and validation.
  *
diff --git a/fs/nfsd/export.h b/fs/nfsd/export.h
index 730f15e..c8b7412 100644
--- a/fs/nfsd/export.h
+++ b/fs/nfsd/export.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (C) 1995-1997 Olaf Kirch <okir@monad.swb.de>
  */
diff --git a/fs/nfsd/fault_inject.c b/fs/nfsd/fault_inject.c
index 34c1c44..6dfede6d 100644
--- a/fs/nfsd/fault_inject.c
+++ b/fs/nfsd/fault_inject.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2011 Bryan Schumaker <bjschuma@netapp.com>
  *
diff --git a/fs/nfsd/flexfilelayout.c b/fs/nfsd/flexfilelayout.c
index b672873..db7ef07 100644
--- a/fs/nfsd/flexfilelayout.c
+++ b/fs/nfsd/flexfilelayout.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2016 Tom Haynes <loghyr@primarydata.com>
  *
diff --git a/fs/nfsd/flexfilelayoutxdr.c b/fs/nfsd/flexfilelayoutxdr.c
index 5e3fd7f..e81d2a5 100644
--- a/fs/nfsd/flexfilelayoutxdr.c
+++ b/fs/nfsd/flexfilelayoutxdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2016 Tom Haynes <loghyr@primarydata.com>
  */
diff --git a/fs/nfsd/flexfilelayoutxdr.h b/fs/nfsd/flexfilelayoutxdr.h
index 467defd..8e195ae 100644
--- a/fs/nfsd/flexfilelayoutxdr.h
+++ b/fs/nfsd/flexfilelayoutxdr.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (c) 2016 Tom Haynes <loghyr@primarydata.com>
  */
diff --git a/fs/nfsd/lockd.c b/fs/nfsd/lockd.c
index 1a03bc3..3f5b3d7 100644
--- a/fs/nfsd/lockd.c
+++ b/fs/nfsd/lockd.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * This file contains all the stubs needed when communicating with lockd.
  * This level of indirection is necessary so we can run nfsd+lockd without
diff --git a/fs/nfsd/nfs2acl.c b/fs/nfsd/nfs2acl.c
index 6276ec8..cbab1d2 100644
--- a/fs/nfsd/nfs2acl.c
+++ b/fs/nfsd/nfs2acl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Process version 2 NFSACL requests.
  *
diff --git a/fs/nfsd/nfs3acl.c b/fs/nfsd/nfs3acl.c
index 0197652..13bca4a 100644
--- a/fs/nfsd/nfs3acl.c
+++ b/fs/nfsd/nfs3acl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Process version 3 NFSACL requests.
  *
diff --git a/fs/nfsd/nfs3proc.c b/fs/nfsd/nfs3proc.c
index 2cb56a0..1d0ce3c 100644
--- a/fs/nfsd/nfs3proc.c
+++ b/fs/nfsd/nfs3proc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Process version 3 NFS requests.
  *
diff --git a/fs/nfsd/nfs3xdr.c b/fs/nfsd/nfs3xdr.c
index bf444b6..f38acd9 100644
--- a/fs/nfsd/nfs3xdr.c
+++ b/fs/nfsd/nfs3xdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * XDR support for nfsd/protocol version 3.
  *
diff --git a/fs/nfsd/nfs4layouts.c b/fs/nfsd/nfs4layouts.c
index e122da6..ea45d95 100644
--- a/fs/nfsd/nfs4layouts.c
+++ b/fs/nfsd/nfs4layouts.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2014 Christoph Hellwig.
  */
diff --git a/fs/nfsd/nfscache.c b/fs/nfsd/nfscache.c
index 96fd159..334f2ad 100644
--- a/fs/nfsd/nfscache.c
+++ b/fs/nfsd/nfscache.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Request reply cache. This is currently a global cache, but this may
  * change in the future and be a per-client cache.
diff --git a/fs/nfsd/nfsd.h b/fs/nfsd/nfsd.h
index b9c538a..3fce905 100644
--- a/fs/nfsd/nfsd.h
+++ b/fs/nfsd/nfsd.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Hodge-podge collection of knfsd-related stuff.
  * I will sort this out later.
diff --git a/fs/nfsd/nfsfh.c b/fs/nfsd/nfsfh.c
index cfe7500..8aa0118 100644
--- a/fs/nfsd/nfsfh.c
+++ b/fs/nfsd/nfsfh.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * NFS server file handle treatment.
  *
diff --git a/fs/nfsd/nfsfh.h b/fs/nfsd/nfsfh.h
index e47cf6c..43f31cf 100644
--- a/fs/nfsd/nfsfh.h
+++ b/fs/nfsd/nfsfh.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (C) 1995, 1996, 1997 Olaf Kirch <okir@monad.swb.de>
  *
diff --git a/fs/nfsd/nfsproc.c b/fs/nfsd/nfsproc.c
index 5076ae2..43c0419 100644
--- a/fs/nfsd/nfsproc.c
+++ b/fs/nfsd/nfsproc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Process version 2 NFS requests.
  *
diff --git a/fs/nfsd/nfssvc.c b/fs/nfsd/nfssvc.c
index 7e3af3e..e02bd27 100644
--- a/fs/nfsd/nfssvc.c
+++ b/fs/nfsd/nfssvc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Central processing for nfsd.
  *
diff --git a/fs/nfsd/nfsxdr.c b/fs/nfsd/nfsxdr.c
index e4da271..644a034 100644
--- a/fs/nfsd/nfsxdr.c
+++ b/fs/nfsd/nfsxdr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * XDR support for nfsd
  *
diff --git a/fs/nfsd/pnfs.h b/fs/nfsd/pnfs.h
index d27a5aa..4f4282d 100644
--- a/fs/nfsd/pnfs.h
+++ b/fs/nfsd/pnfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _FS_NFSD_PNFS_H
 #define _FS_NFSD_PNFS_H 1
 
diff --git a/fs/nfsd/stats.c b/fs/nfsd/stats.c
index d97338b..9bce3b9 100644
--- a/fs/nfsd/stats.c
+++ b/fs/nfsd/stats.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * procfs-based user access to knfsd statistics
  *
diff --git a/fs/nfsd/stats.h b/fs/nfsd/stats.h
index a5c944b..b23fdac 100644
--- a/fs/nfsd/stats.h
+++ b/fs/nfsd/stats.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Statistics for NFS server.
  *
diff --git a/fs/nfsd/trace.h b/fs/nfsd/trace.h
index 3287041..8b2f1d9 100644
--- a/fs/nfsd/trace.h
+++ b/fs/nfsd/trace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (c) 2014 Christoph Hellwig.
  */
diff --git a/fs/nfsd/vfs.c b/fs/nfsd/vfs.c
index bc69d40..a3c9bfa 100644
--- a/fs/nfsd/vfs.c
+++ b/fs/nfsd/vfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * File operations used by nfsd. Some of these have been ripped from
  * other parts of the kernel because they weren't exported, others
diff --git a/fs/nfsd/vfs.h b/fs/nfsd/vfs.h
index 1bbdcce..be6d8e0 100644
--- a/fs/nfsd/vfs.h
+++ b/fs/nfsd/vfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright (C) 1995-1997 Olaf Kirch <okir@monad.swb.de>
  */
diff --git a/fs/nfsd/xdr.h b/fs/nfsd/xdr.h
index 457ce45..2f4f22e 100644
--- a/fs/nfsd/xdr.h
+++ b/fs/nfsd/xdr.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /* XDR types for nfsd. This is mainly a typing exercise. */
 
 #ifndef LINUX_NFSD_H
diff --git a/fs/nfsd/xdr3.h b/fs/nfsd/xdr3.h
index 80d7da6..056bf8a 100644
--- a/fs/nfsd/xdr3.h
+++ b/fs/nfsd/xdr3.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * XDR types for NFSv3 in nfsd.
  *
diff --git a/fs/nfsd/xdr4cb.h b/fs/nfsd/xdr4cb.h
index 49b719d..517239a 100644
--- a/fs/nfsd/xdr4cb.h
+++ b/fs/nfsd/xdr4cb.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #define NFS4_MAXTAGLEN		20
 
 #define NFS4_enc_cb_null_sz		0
diff --git a/fs/nilfs2/Makefile b/fs/nilfs2/Makefile
index fc603e0..43b60b8 100644
--- a/fs/nilfs2/Makefile
+++ b/fs/nilfs2/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_NILFS2_FS) += nilfs2.o
 nilfs2-y := inode.o file.o dir.o super.o namei.o page.o mdt.o \
 	btnode.o bmap.o btree.o direct.o dat.o recovery.o \
diff --git a/fs/nilfs2/export.h b/fs/nilfs2/export.h
index 00107fd..d29fd83 100644
--- a/fs/nilfs2/export.h
+++ b/fs/nilfs2/export.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef NILFS_EXPORT_H
 #define NILFS_EXPORT_H
 
diff --git a/fs/nls/Makefile b/fs/nls/Makefile
index 8ae37c1..ac54db2 100644
--- a/fs/nls/Makefile
+++ b/fs/nls/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for native language support
 #
diff --git a/fs/notify/Makefile b/fs/notify/Makefile
index 3e969ae..63a4b88 100644
--- a/fs/notify/Makefile
+++ b/fs/notify/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_FSNOTIFY)		+= fsnotify.o notification.o group.o mark.o \
 				   fdinfo.o
 
diff --git a/fs/notify/fanotify/fanotify.c b/fs/notify/fanotify/fanotify.c
index 2fa99ae..09640b5 100644
--- a/fs/notify/fanotify/fanotify.c
+++ b/fs/notify/fanotify/fanotify.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fanotify.h>
 #include <linux/fdtable.h>
 #include <linux/fsnotify_backend.h>
diff --git a/fs/notify/fanotify/fanotify.h b/fs/notify/fanotify/fanotify.h
index 4eb6f5e..7dacb7d 100644
--- a/fs/notify/fanotify/fanotify.h
+++ b/fs/notify/fanotify/fanotify.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/fsnotify_backend.h>
 #include <linux/path.h>
 #include <linux/slab.h>
diff --git a/fs/notify/fanotify/fanotify_user.c b/fs/notify/fanotify/fanotify_user.c
index 907a481..9752e72 100644
--- a/fs/notify/fanotify/fanotify_user.c
+++ b/fs/notify/fanotify/fanotify_user.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fanotify.h>
 #include <linux/fcntl.h>
 #include <linux/file.h>
diff --git a/fs/notify/fdinfo.c b/fs/notify/fdinfo.c
index dd63aa9..517f88c 100644
--- a/fs/notify/fdinfo.c
+++ b/fs/notify/fdinfo.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/file.h>
 #include <linux/fs.h>
 #include <linux/fsnotify_backend.h>
diff --git a/fs/notify/fdinfo.h b/fs/notify/fdinfo.h
index 9664c49..5c9937e 100644
--- a/fs/notify/fdinfo.h
+++ b/fs/notify/fdinfo.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __FSNOTIFY_FDINFO_H__
 #define __FSNOTIFY_FDINFO_H__
 
diff --git a/fs/notify/fsnotify.h b/fs/notify/fsnotify.h
index bf012e8..60f365d 100644
--- a/fs/notify/fsnotify.h
+++ b/fs/notify/fsnotify.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __FS_NOTIFY_FSNOTIFY_H_
 #define __FS_NOTIFY_FSNOTIFY_H_
 
diff --git a/fs/notify/inotify/inotify.h b/fs/notify/inotify/inotify.h
index 9ff67b6..c00d2ca 100644
--- a/fs/notify/inotify/inotify.h
+++ b/fs/notify/inotify/inotify.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/fsnotify_backend.h>
 #include <linux/inotify.h>
 #include <linux/slab.h> /* struct kmem_cache */
diff --git a/fs/nsfs.c b/fs/nsfs.c
index 08127a2..ef243e1 100644
--- a/fs/nsfs.c
+++ b/fs/nsfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/mount.h>
 #include <linux/file.h>
 #include <linux/fs.h>
diff --git a/fs/ntfs/Makefile b/fs/ntfs/Makefile
index 2ff263e..3e73657 100644
--- a/fs/ntfs/Makefile
+++ b/fs/ntfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Rules for making the NTFS driver.
 
 obj-$(CONFIG_NTFS_FS) += ntfs.o
diff --git a/fs/ocfs2/Makefile b/fs/ocfs2/Makefile
index 4342c7e..99ee093 100644
--- a/fs/ocfs2/Makefile
+++ b/fs/ocfs2/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 ccflags-y := -Ifs/ocfs2
 
 obj-$(CONFIG_OCFS2_FS) += 	\
diff --git a/fs/ocfs2/ioctl.c b/fs/ocfs2/ioctl.c
index 4506ec5..ab30c005 100644
--- a/fs/ocfs2/ioctl.c
+++ b/fs/ocfs2/ioctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ocfs2/ioctl.c
  *
diff --git a/fs/ocfs2/ioctl.h b/fs/ocfs2/ioctl.h
index 0cd5323..9f5e4d9 100644
--- a/fs/ocfs2/ioctl.h
+++ b/fs/ocfs2/ioctl.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * ioctl.h
  *
diff --git a/fs/ocfs2/mmap.h b/fs/ocfs2/mmap.h
index 1274ee0f..1051507 100644
--- a/fs/ocfs2/mmap.h
+++ b/fs/ocfs2/mmap.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef OCFS2_MMAP_H
 #define OCFS2_MMAP_H
 
diff --git a/fs/ocfs2/ocfs2_trace.h b/fs/ocfs2/ocfs2_trace.h
index 0b58abc..a0b5d00 100644
--- a/fs/ocfs2/ocfs2_trace.h
+++ b/fs/ocfs2/ocfs2_trace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #undef TRACE_SYSTEM
 #define TRACE_SYSTEM ocfs2
 
diff --git a/fs/ocfs2/quota.h b/fs/ocfs2/quota.h
index d153e6e..ebb5c99 100644
--- a/fs/ocfs2/quota.h
+++ b/fs/ocfs2/quota.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * quota.h for OCFS2
  *
diff --git a/fs/ocfs2/quota_global.c b/fs/ocfs2/quota_global.c
index c94b6ba..b39d14c 100644
--- a/fs/ocfs2/quota_global.c
+++ b/fs/ocfs2/quota_global.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  Implementation of operations over global quota file
  */
diff --git a/fs/ocfs2/quota_local.c b/fs/ocfs2/quota_local.c
index aa700fd..16c42ed 100644
--- a/fs/ocfs2/quota_local.c
+++ b/fs/ocfs2/quota_local.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  Implementation of operations over local quota file
  */
diff --git a/fs/omfs/bitmap.c b/fs/omfs/bitmap.c
index 83f4e76..7147ba6 100644
--- a/fs/omfs/bitmap.c
+++ b/fs/omfs/bitmap.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/kernel.h>
 #include <linux/fs.h>
 #include <linux/buffer_head.h>
diff --git a/fs/omfs/omfs.h b/fs/omfs/omfs.h
index f0f8bc7..4008be7 100644
--- a/fs/omfs/omfs.h
+++ b/fs/omfs/omfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _OMFS_H
 #define _OMFS_H
 
diff --git a/fs/omfs/omfs_fs.h b/fs/omfs/omfs_fs.h
index 83a9833..caecb3d 100644
--- a/fs/omfs/omfs_fs.h
+++ b/fs/omfs/omfs_fs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _OMFS_FS_H
 #define _OMFS_FS_H
 
diff --git a/fs/orangefs/Makefile b/fs/orangefs/Makefile
index a9d6a96..9b6c50b 100644
--- a/fs/orangefs/Makefile
+++ b/fs/orangefs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the ORANGEFS filesystem.
 #
diff --git a/fs/orangefs/acl.c b/fs/orangefs/acl.c
index 9108ef4..c2d8233 100644
--- a/fs/orangefs/acl.c
+++ b/fs/orangefs/acl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/dcache.c b/fs/orangefs/dcache.c
index 5355efb..ae782df 100644
--- a/fs/orangefs/dcache.c
+++ b/fs/orangefs/dcache.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/devorangefs-req.c b/fs/orangefs/devorangefs-req.c
index 2826859..ded456f 100644
--- a/fs/orangefs/devorangefs-req.c
+++ b/fs/orangefs/devorangefs-req.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/dir.c b/fs/orangefs/dir.c
index d327cbd..a8cc588 100644
--- a/fs/orangefs/dir.c
+++ b/fs/orangefs/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright 2017 Omnibond Systems, L.L.C.
  */
diff --git a/fs/orangefs/downcall.h b/fs/orangefs/downcall.h
index 163001c..ea2332e 100644
--- a/fs/orangefs/downcall.h
+++ b/fs/orangefs/downcall.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/file.c b/fs/orangefs/file.c
index 336ecbf..e4a8e6a 100644
--- a/fs/orangefs/file.c
+++ b/fs/orangefs/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/inode.c b/fs/orangefs/inode.c
index 9428ea0..28825a5 100644
--- a/fs/orangefs/inode.c
+++ b/fs/orangefs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/namei.c b/fs/orangefs/namei.c
index 478e88b..7e9e5d0 100644
--- a/fs/orangefs/namei.c
+++ b/fs/orangefs/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/orangefs-bufmap.c b/fs/orangefs/orangefs-bufmap.c
index 7ef473f..59f444d 100644
--- a/fs/orangefs/orangefs-bufmap.c
+++ b/fs/orangefs/orangefs-bufmap.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/orangefs-bufmap.h b/fs/orangefs/orangefs-bufmap.h
index 71f64f4..c2c3c5a 100644
--- a/fs/orangefs/orangefs-bufmap.h
+++ b/fs/orangefs/orangefs-bufmap.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/orangefs-cache.c b/fs/orangefs/orangefs-cache.c
index aa3830b..3b6982b 100644
--- a/fs/orangefs/orangefs-cache.c
+++ b/fs/orangefs/orangefs-cache.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/orangefs-debug.h b/fs/orangefs/orangefs-debug.h
index 387db17..b6001bb 100644
--- a/fs/orangefs/orangefs-debug.h
+++ b/fs/orangefs/orangefs-debug.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/orangefs-debugfs.c b/fs/orangefs/orangefs-debugfs.c
index 5f59917..1c59dff 100644
--- a/fs/orangefs/orangefs-debugfs.c
+++ b/fs/orangefs/orangefs-debugfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * What:		/sys/kernel/debug/orangefs/debug-help
  * Date:		June 2015
diff --git a/fs/orangefs/orangefs-debugfs.h b/fs/orangefs/orangefs-debugfs.h
index 8035172..b5fd9cd 100644
--- a/fs/orangefs/orangefs-debugfs.h
+++ b/fs/orangefs/orangefs-debugfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 int orangefs_debugfs_init(int);
 void orangefs_debugfs_cleanup(void);
 int orangefs_client_debug_init(void);
diff --git a/fs/orangefs/orangefs-dev-proto.h b/fs/orangefs/orangefs-dev-proto.h
index efe08c7..dc66098 100644
--- a/fs/orangefs/orangefs-dev-proto.h
+++ b/fs/orangefs/orangefs-dev-proto.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/orangefs-kernel.h b/fs/orangefs/orangefs-kernel.h
index ea0ce50..004af34 100644
--- a/fs/orangefs/orangefs-kernel.h
+++ b/fs/orangefs/orangefs-kernel.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/orangefs-sysfs.c b/fs/orangefs/orangefs-sysfs.c
index afd2f52..079a465 100644
--- a/fs/orangefs/orangefs-sysfs.c
+++ b/fs/orangefs/orangefs-sysfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Documentation/ABI/stable/orangefs-sysfs:
  *
diff --git a/fs/orangefs/orangefs-utils.c b/fs/orangefs/orangefs-utils.c
index aab6f18..f823364 100644
--- a/fs/orangefs/orangefs-utils.c
+++ b/fs/orangefs/orangefs-utils.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/protocol.h b/fs/orangefs/protocol.h
index 48bcc1b..e0bf5e4 100644
--- a/fs/orangefs/protocol.h
+++ b/fs/orangefs/protocol.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/kernel.h>
 #include <linux/types.h>
 #include <linux/spinlock_types.h>
diff --git a/fs/orangefs/super.c b/fs/orangefs/super.c
index 47f3fb9..47ebd9b 100644
--- a/fs/orangefs/super.c
+++ b/fs/orangefs/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/symlink.c b/fs/orangefs/symlink.c
index 02b1bbd..d856cdf 100644
--- a/fs/orangefs/symlink.c
+++ b/fs/orangefs/symlink.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/upcall.h b/fs/orangefs/upcall.h
index b8249f8..1611845 100644
--- a/fs/orangefs/upcall.h
+++ b/fs/orangefs/upcall.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/orangefs/waitqueue.c b/fs/orangefs/waitqueue.c
index 61e2ca7..835c6e1 100644
--- a/fs/orangefs/waitqueue.c
+++ b/fs/orangefs/waitqueue.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  * (C) 2011 Omnibond Systems
diff --git a/fs/orangefs/xattr.c b/fs/orangefs/xattr.c
index 81ac88b..03bcb87 100644
--- a/fs/orangefs/xattr.c
+++ b/fs/orangefs/xattr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * (C) 2001 Clemson University and The University of Chicago
  *
diff --git a/fs/pipe.c b/fs/pipe.c
index 97e5be8..349c9d5 100644
--- a/fs/pipe.c
+++ b/fs/pipe.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/pipe.c
  *
diff --git a/fs/proc/Makefile b/fs/proc/Makefile
index 12c6922..f7456c4 100644
--- a/fs/proc/Makefile
+++ b/fs/proc/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux proc filesystem routines.
 #
diff --git a/fs/proc/array.c b/fs/proc/array.c
index 77a8eac..9390032 100644
--- a/fs/proc/array.c
+++ b/fs/proc/array.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/proc/array.c
  *
diff --git a/fs/proc/base.c b/fs/proc/base.c
index ad3b076..9d357b2 100644
--- a/fs/proc/base.c
+++ b/fs/proc/base.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/proc/base.c
  *
diff --git a/fs/proc/cmdline.c b/fs/proc/cmdline.c
index cbd82df..403cbb1 100644
--- a/fs/proc/cmdline.c
+++ b/fs/proc/cmdline.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/init.h>
 #include <linux/proc_fs.h>
diff --git a/fs/proc/cpuinfo.c b/fs/proc/cpuinfo.c
index 06f4d31..e0f867c 100644
--- a/fs/proc/cpuinfo.c
+++ b/fs/proc/cpuinfo.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/init.h>
 #include <linux/proc_fs.h>
diff --git a/fs/proc/devices.c b/fs/proc/devices.c
index e570934..2c7f22b 100644
--- a/fs/proc/devices.c
+++ b/fs/proc/devices.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/init.h>
 #include <linux/proc_fs.h>
diff --git a/fs/proc/fd.c b/fs/proc/fd.c
index c330495..96fc702 100644
--- a/fs/proc/fd.c
+++ b/fs/proc/fd.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/sched/signal.h>
 #include <linux/errno.h>
 #include <linux/dcache.h>
diff --git a/fs/proc/fd.h b/fs/proc/fd.h
index 46dafad..f371a60 100644
--- a/fs/proc/fd.h
+++ b/fs/proc/fd.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __PROCFS_FD_H__
 #define __PROCFS_FD_H__
 
diff --git a/fs/proc/inode.c b/fs/proc/inode.c
index e250910..225f541 100644
--- a/fs/proc/inode.c
+++ b/fs/proc/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/proc/inode.c
  *
diff --git a/fs/proc/interrupts.c b/fs/proc/interrupts.c
index a352d57..6a6bee9 100644
--- a/fs/proc/interrupts.c
+++ b/fs/proc/interrupts.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/init.h>
 #include <linux/interrupt.h>
diff --git a/fs/proc/kcore.c b/fs/proc/kcore.c
index 45629f4..4bc85cb 100644
--- a/fs/proc/kcore.c
+++ b/fs/proc/kcore.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *	fs/proc/kcore.c kernel ELF core dumper
  *
diff --git a/fs/proc/kmsg.c b/fs/proc/kmsg.c
index f9387bb..e0f8774 100644
--- a/fs/proc/kmsg.c
+++ b/fs/proc/kmsg.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/proc/kmsg.c
  *
diff --git a/fs/proc/loadavg.c b/fs/proc/loadavg.c
index 983fce5..9bc5c58 100644
--- a/fs/proc/loadavg.c
+++ b/fs/proc/loadavg.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/init.h>
 #include <linux/pid_namespace.h>
diff --git a/fs/proc/meminfo.c b/fs/proc/meminfo.c
index cdd9797..6bb20f8 100644
--- a/fs/proc/meminfo.c
+++ b/fs/proc/meminfo.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/init.h>
 #include <linux/kernel.h>
diff --git a/fs/proc/namespaces.c b/fs/proc/namespaces.c
index 3803b24..59b17e5 100644
--- a/fs/proc/namespaces.c
+++ b/fs/proc/namespaces.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/proc_fs.h>
 #include <linux/nsproxy.h>
 #include <linux/ptrace.h>
diff --git a/fs/proc/page.c b/fs/proc/page.c
index 2726536..1491918 100644
--- a/fs/proc/page.c
+++ b/fs/proc/page.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/bootmem.h>
 #include <linux/compiler.h>
 #include <linux/fs.h>
diff --git a/fs/proc/proc_sysctl.c b/fs/proc/proc_sysctl.c
index 8f47922..c5cbbdf 100644
--- a/fs/proc/proc_sysctl.c
+++ b/fs/proc/proc_sysctl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * /proc/sys support
  */
diff --git a/fs/proc/proc_tty.c b/fs/proc/proc_tty.c
index 901bd06..2da6578 100644
--- a/fs/proc/proc_tty.c
+++ b/fs/proc/proc_tty.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * proc_tty.c -- handles /proc/tty
  *
diff --git a/fs/proc/root.c b/fs/proc/root.c
index 926fb27..4e42aba 100644
--- a/fs/proc/root.c
+++ b/fs/proc/root.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/proc/root.c
  *
diff --git a/fs/proc/self.c b/fs/proc/self.c
index 39857f6..31326bb 100644
--- a/fs/proc/self.c
+++ b/fs/proc/self.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/sched.h>
 #include <linux/slab.h>
 #include <linux/pid_namespace.h>
diff --git a/fs/proc/softirqs.c b/fs/proc/softirqs.c
index ad8a77f..24072cc 100644
--- a/fs/proc/softirqs.c
+++ b/fs/proc/softirqs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/init.h>
 #include <linux/kernel_stat.h>
 #include <linux/proc_fs.h>
diff --git a/fs/proc/stat.c b/fs/proc/stat.c
index bd4e55f..59749df 100644
--- a/fs/proc/stat.c
+++ b/fs/proc/stat.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/cpumask.h>
 #include <linux/fs.h>
 #include <linux/init.h>
diff --git a/fs/proc/task_mmu.c b/fs/proc/task_mmu.c
index 5589b4b..280282b 100644
--- a/fs/proc/task_mmu.c
+++ b/fs/proc/task_mmu.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/mm.h>
 #include <linux/vmacache.h>
 #include <linux/hugetlb.h>
diff --git a/fs/proc/task_nommu.c b/fs/proc/task_nommu.c
index b00b7660..5b62f57 100644
--- a/fs/proc/task_nommu.c
+++ b/fs/proc/task_nommu.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 
 #include <linux/mm.h>
 #include <linux/file.h>
diff --git a/fs/proc/thread_self.c b/fs/proc/thread_self.c
index 20614b6..b813e3b 100644
--- a/fs/proc/thread_self.c
+++ b/fs/proc/thread_self.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/sched.h>
 #include <linux/slab.h>
 #include <linux/pid_namespace.h>
diff --git a/fs/proc/uptime.c b/fs/proc/uptime.c
index 7981c4f..95a708d 100644
--- a/fs/proc/uptime.c
+++ b/fs/proc/uptime.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/init.h>
 #include <linux/proc_fs.h>
diff --git a/fs/proc/version.c b/fs/proc/version.c
index d2154eb..94901e8 100644
--- a/fs/proc/version.c
+++ b/fs/proc/version.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/init.h>
 #include <linux/kernel.h>
diff --git a/fs/proc_namespace.c b/fs/proc_namespace.c
index 99dff22..7626ee1 100644
--- a/fs/proc_namespace.c
+++ b/fs/proc_namespace.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/proc_namespace.c - handling of /proc/<pid>/{mounts,mountinfo,mountstats}
  *
diff --git a/fs/pstore/Makefile b/fs/pstore/Makefile
index b8803cc..967b589 100644
--- a/fs/pstore/Makefile
+++ b/fs/pstore/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the linux pstorefs routines.
 #
diff --git a/fs/pstore/internal.h b/fs/pstore/internal.h
index 7f4e48c..c029314 100644
--- a/fs/pstore/internal.h
+++ b/fs/pstore/internal.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __PSTORE_INTERNAL_H__
 #define __PSTORE_INTERNAL_H__
 
diff --git a/fs/qnx4/bitmap.c b/fs/qnx4/bitmap.c
index 76a7a69..163afc4 100644
--- a/fs/qnx4/bitmap.c
+++ b/fs/qnx4/bitmap.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * QNX4 file system, Linux implementation.
  *
diff --git a/fs/qnx4/dir.c b/fs/qnx4/dir.c
index 781056a..a6ee23a 100644
--- a/fs/qnx4/dir.c
+++ b/fs/qnx4/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * QNX4 file system, Linux implementation.
  *
diff --git a/fs/qnx4/namei.c b/fs/qnx4/namei.c
index e62c818..eca2787 100644
--- a/fs/qnx4/namei.c
+++ b/fs/qnx4/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /* 
  * QNX4 file system, Linux implementation.
  * 
diff --git a/fs/qnx4/qnx4.h b/fs/qnx4/qnx4.h
index c9b1be2..6283705 100644
--- a/fs/qnx4/qnx4.h
+++ b/fs/qnx4/qnx4.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/fs.h>
 #include <linux/qnx4_fs.h>
 
diff --git a/fs/qnx6/dir.c b/fs/qnx6/dir.c
index 27637e0..c1cfb8a 100644
--- a/fs/qnx6/dir.c
+++ b/fs/qnx6/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * QNX6 file system, Linux implementation.
  *
diff --git a/fs/qnx6/namei.c b/fs/qnx6/namei.c
index 6c1a323..72c2770 100644
--- a/fs/qnx6/namei.c
+++ b/fs/qnx6/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * QNX6 file system, Linux implementation.
  *
diff --git a/fs/qnx6/qnx6.h b/fs/qnx6/qnx6.h
index f23b5c4..34a6b126 100644
--- a/fs/qnx6/qnx6.h
+++ b/fs/qnx6/qnx6.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * QNX6 file system, Linux implementation.
  *
diff --git a/fs/qnx6/super_mmi.c b/fs/qnx6/super_mmi.c
index 62aaf3e..d282c2c 100644
--- a/fs/qnx6/super_mmi.c
+++ b/fs/qnx6/super_mmi.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * QNX6 file system, Linux implementation.
  *
diff --git a/fs/quota/Makefile b/fs/quota/Makefile
index c66c37c..f2b49d0 100644
--- a/fs/quota/Makefile
+++ b/fs/quota/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_QUOTA)		+= dquot.o
 obj-$(CONFIG_QFMT_V1)		+= quota_v1.o
 obj-$(CONFIG_QFMT_V2)		+= quota_v2.o
diff --git a/fs/quota/compat.c b/fs/quota/compat.c
index fb1892f..779caed 100644
--- a/fs/quota/compat.c
+++ b/fs/quota/compat.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 
 #include <linux/syscalls.h>
 #include <linux/compat.h>
diff --git a/fs/quota/dquot.c b/fs/quota/dquot.c
index 52ad151..9f78b50 100644
--- a/fs/quota/dquot.c
+++ b/fs/quota/dquot.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Implementation of the diskquota system for the LINUX operating system. QUOTA
  * is implemented using the BSD system call interface as the means of
diff --git a/fs/quota/kqid.c b/fs/quota/kqid.c
index ebc5e62..f814fa9 100644
--- a/fs/quota/kqid.c
+++ b/fs/quota/kqid.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/fs.h>
 #include <linux/quota.h>
 #include <linux/export.h>
diff --git a/fs/quota/netlink.c b/fs/quota/netlink.c
index e99b1a7..95acdae 100644
--- a/fs/quota/netlink.c
+++ b/fs/quota/netlink.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/cred.h>
 #include <linux/init.h>
 #include <linux/kernel.h>
diff --git a/fs/quota/quota.c b/fs/quota/quota.c
index a9c5dfe..43612e2 100644
--- a/fs/quota/quota.c
+++ b/fs/quota/quota.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Quota code necessary even when VFS quota support is not compiled
  * into the kernel.  The interesting stuff is over in dquot.c, here
diff --git a/fs/quota/quota_tree.h b/fs/quota/quota_tree.h
index a1ab8db..31cf27e 100644
--- a/fs/quota/quota_tree.h
+++ b/fs/quota/quota_tree.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *	Definitions of structures for vfsv0 quota format
  */
diff --git a/fs/quota/quotaio_v1.h b/fs/quota/quotaio_v1.h
index 746654b..bd11e2c 100644
--- a/fs/quota/quotaio_v1.h
+++ b/fs/quota/quotaio_v1.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _LINUX_QUOTAIO_V1_H
 #define _LINUX_QUOTAIO_V1_H
 
diff --git a/fs/quota/quotaio_v2.h b/fs/quota/quotaio_v2.h
index 4e95430..43cf0f0 100644
--- a/fs/quota/quotaio_v2.h
+++ b/fs/quota/quotaio_v2.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *	Definitions of structures for vfsv0 quota format
  */
diff --git a/fs/read_write.c b/fs/read_write.c
index f0d4b16..0046d72 100644
--- a/fs/read_write.c
+++ b/fs/read_write.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/read_write.c
  *
diff --git a/fs/readdir.c b/fs/readdir.c
index 8965954..d336db6 100644
--- a/fs/readdir.c
+++ b/fs/readdir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/readdir.c
  *
diff --git a/fs/reiserfs/Makefile b/fs/reiserfs/Makefile
index 3c3b001..a39a562 100644
--- a/fs/reiserfs/Makefile
+++ b/fs/reiserfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the linux reiser-filesystem routines.
 #
diff --git a/fs/reiserfs/acl.h b/fs/reiserfs/acl.h
index 4a211f5..0c1c847 100644
--- a/fs/reiserfs/acl.h
+++ b/fs/reiserfs/acl.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/init.h>
 #include <linux/posix_acl.h>
 
diff --git a/fs/reiserfs/journal.c b/fs/reiserfs/journal.c
index f59c667..69ff280 100644
--- a/fs/reiserfs/journal.c
+++ b/fs/reiserfs/journal.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Write ahead logging implementation copyright Chris Mason 2000
  *
diff --git a/fs/reiserfs/lock.c b/fs/reiserfs/lock.c
index 045b83ef..46bd7bd 100644
--- a/fs/reiserfs/lock.c
+++ b/fs/reiserfs/lock.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include "reiserfs.h"
 #include <linux/mutex.h>
 
diff --git a/fs/reiserfs/reiserfs.h b/fs/reiserfs/reiserfs.h
index 1d34377..48835a6 100644
--- a/fs/reiserfs/reiserfs.h
+++ b/fs/reiserfs/reiserfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Copyright 1996, 1997, 1998 Hans Reiser, see reiserfs/README for
  * licensing and copyright details
diff --git a/fs/reiserfs/tail_conversion.c b/fs/reiserfs/tail_conversion.c
index 2d5489b..b0ae088 100644
--- a/fs/reiserfs/tail_conversion.c
+++ b/fs/reiserfs/tail_conversion.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright 1999 Hans Reiser, see reiserfs/README for licensing and copyright
  * details
diff --git a/fs/reiserfs/xattr.c b/fs/reiserfs/xattr.c
index e87aa21..46492fb 100644
--- a/fs/reiserfs/xattr.c
+++ b/fs/reiserfs/xattr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/reiserfs/xattr.c
  *
diff --git a/fs/reiserfs/xattr.h b/fs/reiserfs/xattr.h
index 613ff5a..c764352 100644
--- a/fs/reiserfs/xattr.h
+++ b/fs/reiserfs/xattr.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/reiserfs_xattr.h>
 #include <linux/init.h>
 #include <linux/list.h>
diff --git a/fs/reiserfs/xattr_acl.c b/fs/reiserfs/xattr_acl.c
index 54415f0..aa9380b 100644
--- a/fs/reiserfs/xattr_acl.c
+++ b/fs/reiserfs/xattr_acl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/capability.h>
 #include <linux/fs.h>
 #include <linux/posix_acl.h>
diff --git a/fs/reiserfs/xattr_security.c b/fs/reiserfs/xattr_security.c
index e4cbb77..20be9a0 100644
--- a/fs/reiserfs/xattr_security.c
+++ b/fs/reiserfs/xattr_security.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include "reiserfs.h"
 #include <linux/errno.h>
 #include <linux/fs.h>
diff --git a/fs/reiserfs/xattr_trusted.c b/fs/reiserfs/xattr_trusted.c
index f15a5f9..5ed48da 100644
--- a/fs/reiserfs/xattr_trusted.c
+++ b/fs/reiserfs/xattr_trusted.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include "reiserfs.h"
 #include <linux/capability.h>
 #include <linux/errno.h>
diff --git a/fs/reiserfs/xattr_user.c b/fs/reiserfs/xattr_user.c
index dc59df4..a573ca4 100644
--- a/fs/reiserfs/xattr_user.c
+++ b/fs/reiserfs/xattr_user.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include "reiserfs.h"
 #include <linux/errno.h>
 #include <linux/fs.h>
diff --git a/fs/romfs/Makefile b/fs/romfs/Makefile
index 420beb7..844928f 100644
--- a/fs/romfs/Makefile
+++ b/fs/romfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the linux RomFS filesystem routines.
 #
diff --git a/fs/select.c b/fs/select.c
index c6362e3..063067e 100644
--- a/fs/select.c
+++ b/fs/select.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * This file contains the procedures for the handling of select and poll
  *
diff --git a/fs/seq_file.c b/fs/seq_file.c
index dc7c2be..4be761c 100644
--- a/fs/seq_file.c
+++ b/fs/seq_file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/seq_file.c
  *
diff --git a/fs/signalfd.c b/fs/signalfd.c
index d2c43411..1c667af 100644
--- a/fs/signalfd.c
+++ b/fs/signalfd.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  fs/signalfd.c
  *
diff --git a/fs/squashfs/Makefile b/fs/squashfs/Makefile
index 6655631..7bd9b8b 100644
--- a/fs/squashfs/Makefile
+++ b/fs/squashfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the linux squashfs routines.
 #
diff --git a/fs/stat.c b/fs/stat.c
index 8a6aa8c..873785d 100644
--- a/fs/stat.c
+++ b/fs/stat.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/stat.c
  *
diff --git a/fs/statfs.c b/fs/statfs.c
index fab9b6a..c25dd9a 100644
--- a/fs/statfs.c
+++ b/fs/statfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/syscalls.h>
 #include <linux/export.h>
 #include <linux/fs.h>
diff --git a/fs/super.c b/fs/super.c
index 166c4ee..994db21 100644
--- a/fs/super.c
+++ b/fs/super.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/super.c
  *
diff --git a/fs/sync.c b/fs/sync.c
index a576aa2..83ac79a 100644
--- a/fs/sync.c
+++ b/fs/sync.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * High-level sync()-related operations
  */
diff --git a/fs/sysv/balloc.c b/fs/sysv/balloc.c
index 862c1f7..0e69dbd 100644
--- a/fs/sysv/balloc.c
+++ b/fs/sysv/balloc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/sysv/balloc.c
  *
diff --git a/fs/sysv/dir.c b/fs/sysv/dir.c
index f5191cb..88e38cd 100644
--- a/fs/sysv/dir.c
+++ b/fs/sysv/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/sysv/dir.c
  *
diff --git a/fs/sysv/file.c b/fs/sysv/file.c
index 7ba997e..45fc79a 100644
--- a/fs/sysv/file.c
+++ b/fs/sysv/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/sysv/file.c
  *
diff --git a/fs/sysv/ialloc.c b/fs/sysv/ialloc.c
index eb963fb..6c98019 100644
--- a/fs/sysv/ialloc.c
+++ b/fs/sysv/ialloc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/sysv/ialloc.c
  *
diff --git a/fs/sysv/inode.c b/fs/sysv/inode.c
index 1c8bf94..3c47b7d 100644
--- a/fs/sysv/inode.c
+++ b/fs/sysv/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/sysv/inode.c
  *
diff --git a/fs/sysv/itree.c b/fs/sysv/itree.c
index 83809f5..bcb67b0 100644
--- a/fs/sysv/itree.c
+++ b/fs/sysv/itree.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/sysv/itree.c
  *
diff --git a/fs/sysv/namei.c b/fs/sysv/namei.c
index d8817f1..250b075 100644
--- a/fs/sysv/namei.c
+++ b/fs/sysv/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/sysv/namei.c
  *
diff --git a/fs/sysv/sysv.h b/fs/sysv/sysv.h
index 1e7e27c..e913698 100644
--- a/fs/sysv/sysv.h
+++ b/fs/sysv/sysv.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _SYSV_H
 #define _SYSV_H
 
diff --git a/fs/timerfd.c b/fs/timerfd.c
index ece0c02..040612e 100644
--- a/fs/timerfd.c
+++ b/fs/timerfd.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  fs/timerfd.c
  *
diff --git a/fs/ubifs/Makefile b/fs/ubifs/Makefile
index 6f3251c..9758f70 100644
--- a/fs/ubifs/Makefile
+++ b/fs/ubifs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_UBIFS_FS) += ubifs.o
 
 ubifs-y += shrinker.o journal.o file.o dir.o super.o sb.o io.o
diff --git a/fs/ubifs/crypto.c b/fs/ubifs/crypto.c
index 114ba45..16a5d5c 100644
--- a/fs/ubifs/crypto.c
+++ b/fs/ubifs/crypto.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include "ubifs.h"
 
 static int ubifs_crypt_get_context(struct inode *inode, void *ctx, size_t len)
diff --git a/fs/ubifs/misc.c b/fs/ubifs/misc.c
index 486a284..586fd5b 100644
--- a/fs/ubifs/misc.c
+++ b/fs/ubifs/misc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/kernel.h>
 #include "ubifs.h"
 
diff --git a/fs/udf/udf_i.h b/fs/udf/udf_i.h
index b1b9a63..630426f 100644
--- a/fs/udf/udf_i.h
+++ b/fs/udf/udf_i.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _UDF_I_H
 #define _UDF_I_H
 
diff --git a/fs/udf/udf_sb.h b/fs/udf/udf_sb.h
index c13875d..68c9f1d 100644
--- a/fs/udf/udf_sb.h
+++ b/fs/udf/udf_sb.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __LINUX_UDF_SB_H
 #define __LINUX_UDF_SB_H
 
diff --git a/fs/udf/udfdecl.h b/fs/udf/udfdecl.h
index 63b0349..fa20655 100644
--- a/fs/udf/udfdecl.h
+++ b/fs/udf/udfdecl.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __UDF_DECL_H
 #define __UDF_DECL_H
 
diff --git a/fs/udf/udfend.h b/fs/udf/udfend.h
index 6a9f3a9..a4363ac 100644
--- a/fs/udf/udfend.h
+++ b/fs/udf/udfend.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __UDF_ENDIAN_H
 #define __UDF_ENDIAN_H
 
diff --git a/fs/ufs/balloc.c b/fs/ufs/balloc.c
index f80be4c..b5cd790 100644
--- a/fs/ufs/balloc.c
+++ b/fs/ufs/balloc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ufs/balloc.c
  *
diff --git a/fs/ufs/cylinder.c b/fs/ufs/cylinder.c
index b467632..1abe545 100644
--- a/fs/ufs/cylinder.c
+++ b/fs/ufs/cylinder.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ufs/cylinder.c
  *
diff --git a/fs/ufs/dir.c b/fs/ufs/dir.c
index 48609f1..2edc175 100644
--- a/fs/ufs/dir.c
+++ b/fs/ufs/dir.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ufs/ufs_dir.c
  *
diff --git a/fs/ufs/file.c b/fs/ufs/file.c
index 042ddbf..7e08758 100644
--- a/fs/ufs/file.c
+++ b/fs/ufs/file.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ufs/file.c
  *
diff --git a/fs/ufs/ialloc.c b/fs/ufs/ialloc.c
index d1dd8cc..916b4a4 100644
--- a/fs/ufs/ialloc.c
+++ b/fs/ufs/ialloc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ufs/ialloc.c
  *
diff --git a/fs/ufs/inode.c b/fs/ufs/inode.c
index f36d6a5..afb601c 100644
--- a/fs/ufs/inode.c
+++ b/fs/ufs/inode.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ufs/inode.c
  *
diff --git a/fs/ufs/namei.c b/fs/ufs/namei.c
index 8eca4ed..32545cd 100644
--- a/fs/ufs/namei.c
+++ b/fs/ufs/namei.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/fs/ufs/namei.c
  *
diff --git a/fs/ufs/swab.h b/fs/ufs/swab.h
index 8d974c4..a0e1d8c 100644
--- a/fs/ufs/swab.h
+++ b/fs/ufs/swab.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/fs/ufs/swab.h
  *
diff --git a/fs/ufs/ufs.h b/fs/ufs/ufs.h
index c87f4c3..b49e0ef 100644
--- a/fs/ufs/ufs.h
+++ b/fs/ufs/ufs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _UFS_UFS_H
 #define _UFS_UFS_H 1
 
diff --git a/fs/ufs/ufs_fs.h b/fs/ufs/ufs_fs.h
index 150eef6..ef9ead4 100644
--- a/fs/ufs/ufs_fs.h
+++ b/fs/ufs/ufs_fs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/include/linux/ufs_fs.h
  *
diff --git a/fs/ufs/util.c b/fs/ufs/util.c
index 02497a4..4fa633f 100644
--- a/fs/ufs/util.c
+++ b/fs/ufs/util.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/fs/ufs/util.c
  *
diff --git a/fs/ufs/util.h b/fs/ufs/util.h
index 9fc7119..1907be6 100644
--- a/fs/ufs/util.h
+++ b/fs/ufs/util.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/fs/ufs/util.h
  *
diff --git a/fs/utimes.c b/fs/utimes.c
index 51edb9f..e4b3d7c 100644
--- a/fs/utimes.c
+++ b/fs/utimes.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/file.h>
 #include <linux/mount.h>
 #include <linux/namei.h>
diff --git a/fs/xfs/libxfs/xfs_cksum.h b/fs/xfs/libxfs/xfs_cksum.h
index 8211f48..999a290 100644
--- a/fs/xfs/libxfs/xfs_cksum.h
+++ b/fs/xfs/libxfs/xfs_cksum.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _XFS_CKSUM_H
 #define _XFS_CKSUM_H 1
 
diff --git a/fs/xfs/xfs_discard.h b/fs/xfs/xfs_discard.h
index 0f070f9..de92d9c 100644
--- a/fs/xfs/xfs_discard.h
+++ b/fs/xfs/xfs_discard.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef XFS_DISCARD_H
 #define XFS_DISCARD_H 1
 
diff --git a/fs/xfs/xfs_message.h b/fs/xfs/xfs_message.h
index 8540115..34447dc 100644
--- a/fs/xfs/xfs_message.h
+++ b/fs/xfs/xfs_message.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __XFS_MESSAGE_H
 #define __XFS_MESSAGE_H 1
 
diff --git a/fs/xfs/xfs_pnfs.c b/fs/xfs/xfs_pnfs.c
index 4246876..aa6c5c1 100644
--- a/fs/xfs/xfs_pnfs.c
+++ b/fs/xfs/xfs_pnfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (c) 2014 Christoph Hellwig.
  */
diff --git a/fs/xfs/xfs_pnfs.h b/fs/xfs/xfs_pnfs.h
index b587cb9..bf45951 100644
--- a/fs/xfs/xfs_pnfs.h
+++ b/fs/xfs/xfs_pnfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _XFS_PNFS_H
 #define _XFS_PNFS_H 1