https://gcc.gnu.org/bugzilla/show_bug.cgi?id=70857
--- Comment #2 from Martin Jambor <jamborm at gcc dot gnu.org> --- Not surprisingly, it is adding -fopenacc to the compile options that causes this. Because the testcase does not use any OpenACC functionality, it should not matter. So something seems to go wrong at omp lowering/expansion phase. I will have a look.