https://gcc.gnu.org/bugzilla/show_bug.cgi?id=116521
--- Comment #1 from Andrew Pinski <pinskia at gcc dot gnu.org> --- The default ABI for xtensa is to use windowed registers which does not currently support sibcalling. include/xtensa-config.h : #define XSHAL_ABI XTHAL_ABI_WINDOWED #define XTHAL_ABI_WINDOWED 0 gcc/config/xtensa/xtensa.h: #define TARGET_WINDOWED_ABI_DEFAULT (XSHAL_ABI == XTHAL_ABI_WINDOWED) gcc/config/xtensa/xtensa.cc: if (xtensa_windowed_abi == -1) xtensa_windowed_abi = TARGET_WINDOWED_ABI_DEFAULT; /* Do not allow sibcalls when windowed registers ABI is in effect. */ if (TARGET_WINDOWED_ABI) return false;