diff --git a/net/mptcp/protocol.c b/net/mptcp/protocol.c
index bc6c1f62a6905..33768072881f4 100644
--- a/net/mptcp/protocol.c
+++ b/net/mptcp/protocol.c
@@ -2400,9 +2400,10 @@ static unsigned int mptcp_sync_mss(struct sock *sk, u32 pmtu)
 	return 0;
 }
 
-static void __mptcp_close_subflow(struct mptcp_sock *msk)
+static void __mptcp_close_subflow(struct sock *sk)
 {
 	struct mptcp_subflow_context *subflow, *tmp;
+	struct mptcp_sock *msk = mptcp_sk(sk);
 
 	might_sleep();
 
@@ -2416,7 +2417,15 @@ static void __mptcp_close_subflow(struct mptcp_sock *msk)
 		if (!skb_queue_empty_lockless(&ssk->sk_receive_queue))
 			continue;
 
-		mptcp_close_ssk((struct sock *)msk, ssk, subflow);
+		mptcp_close_ssk(sk, ssk, subflow);
+	}
+
+	/* if the MPC subflow has been closed before the msk is accepted,
+	 * msk will never be accept-ed, close it now
+	 */
+	if (!msk->first && msk->in_accept_queue) {
+		sock_set_flag(sk, SOCK_DEAD);
+		inet_sk_state_store(sk, TCP_CLOSE);
 	}
 }
 
@@ -2625,6 +2634,9 @@ static void mptcp_worker(struct work_struct *work)
 	__mptcp_check_send_data_fin(sk);
 	mptcp_check_data_fin(sk);
 
+	if (test_and_clear_bit(MPTCP_WORK_CLOSE_SUBFLOW, &msk->flags))
+		__mptcp_close_subflow(sk);
+
 	/* There is no point in keeping around an orphaned sk timedout or
 	 * closed, but we need the msk around to reply to incoming DATA_FIN,
 	 * even if it is orphaned and in FIN_WAIT2 state
@@ -2640,9 +2652,6 @@ static void mptcp_worker(struct work_struct *work)
 		}
 	}
 
-	if (test_and_clear_bit(MPTCP_WORK_CLOSE_SUBFLOW, &msk->flags))
-		__mptcp_close_subflow(msk);
-
 	if (test_and_clear_bit(MPTCP_WORK_RTX, &msk->flags))
 		__mptcp_retrans(sk);
 
@@ -3073,6 +3082,7 @@ struct sock *mptcp_sk_clone(const struct sock *sk,
 	msk->local_key = subflow_req->local_key;
 	msk->token = subflow_req->token;
 	msk->subflow = NULL;
+	msk->in_accept_queue = 1;
 	WRITE_ONCE(msk->fully_established, false);
 	if (mp_opt->suboptions & OPTION_MPTCP_CSUMREQD)
 		WRITE_ONCE(msk->csum_enabled, true);
@@ -3090,8 +3100,7 @@ struct sock *mptcp_sk_clone(const struct sock *sk,
 	security_inet_csk_clone(nsk, req);
 	bh_unlock_sock(nsk);
 
-	/* keep a single reference */
-	__sock_put(nsk);
+	/* note: the newly allocated socket refcount is 2 now */
 	return nsk;
 }
 
@@ -3147,8 +3156,6 @@ static struct sock *mptcp_accept(struct sock *sk, int flags, int *err,
 			goto out;
 		}
 
-		/* acquire the 2nd reference for the owning socket */
-		sock_hold(new_mptcp_sock);
 		newsk = new_mptcp_sock;
 		MPTCP_INC_STATS(sock_net(sk), MPTCP_MIB_MPCAPABLEPASSIVEACK);
 	} else {
@@ -3696,6 +3703,7 @@ static int mptcp_stream_accept(struct socket *sock, struct socket *newsock,
 		struct sock *newsk = newsock->sk;
 
 		set_bit(SOCK_CUSTOM_SOCKOPT, &newsock->flags);
+		msk->in_accept_queue = 0;
 
 		lock_sock(newsk);
 
diff --git a/net/mptcp/protocol.h b/net/mptcp/protocol.h
index 601469249da80..07995afe62dc1 100644
--- a/net/mptcp/protocol.h
+++ b/net/mptcp/protocol.h
@@ -295,7 +295,8 @@ struct mptcp_sock {
 	u8		recvmsg_inq:1,
 			cork:1,
 			nodelay:1,
-			fastopening:1;
+			fastopening:1,
+			in_accept_queue:1;
 	int		connect_flags;
 	struct work_struct work;
 	struct sk_buff  *ooo_last_skb;
diff --git a/net/mptcp/subflow.c b/net/mptcp/subflow.c
index 32904c76c6a17..ed041049a1c36 100644
--- a/net/mptcp/subflow.c
+++ b/net/mptcp/subflow.c
@@ -692,9 +692,10 @@ static bool subflow_hmac_valid(const struct request_sock *req,
 
 static void mptcp_force_close(struct sock *sk)
 {
-	/* the msk is not yet exposed to user-space */
+	/* the msk is not yet exposed to user-space, and refcount is 2 */
 	inet_sk_state_store(sk, TCP_CLOSE);
 	sk_common_release(sk);
+	sock_put(sk);
 }
 
 static void subflow_ulp_fallback(struct sock *sk,
@@ -1841,7 +1842,6 @@ void mptcp_subflow_queue_clean(struct sock *listener_sk, struct sock *listener_s
 		struct sock *sk = (struct sock *)msk;
 		bool do_cancel_work;
 
-		sock_hold(sk);
 		lock_sock_nested(sk, SINGLE_DEPTH_NESTING);
 		next = msk->dl_next;
 		msk->first = NULL;
@@ -1929,6 +1929,13 @@ static void subflow_ulp_release(struct sock *ssk)
 		 * when the subflow is still unaccepted
 		 */
 		release = ctx->disposable || list_empty(&ctx->node);
+
+		/* inet_child_forget() does not call sk_state_change(),
+		 * explicitly trigger the socket close machinery
+		 */
+		if (!release && !test_and_set_bit(MPTCP_WORK_CLOSE_SUBFLOW,
+						  &mptcp_sk(sk)->flags))
+			mptcp_schedule_work(sk);
 		sock_put(sk);
 	}