diff --git a/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr116047-1.h b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr116047-1.h
new file mode 100644
index 000000000000..3dd6434a938b
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr116047-1.h
@@ -0,0 +1,6 @@
+
+
+
+
+#include "location-overflow-test-pr116047-2.h"
+static_assert (__LINE__ == 6, "");
diff --git a/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr116047-2.h b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr116047-2.h
new file mode 100644
index 000000000000..048f715b4656
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr116047-2.h
@@ -0,0 +1 @@
+int i;
diff --git a/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr116047.c b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr116047.c
new file mode 100644
index 000000000000..75161fa5f055
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr116047.c
@@ -0,0 +1,5 @@
+/* PR preprocessor/116047 */
+/* { dg-do preprocess } */
+/* { dg-options "-nostdinc -std=c23 -fplugin-arg-location_overflow_plugin-value=0x4ffe0180" } */
+#include "location-overflow-test-pr116047-1.h"
+/* { dg-final { scan-file location-overflow-test-pr116047.i "static_assert\[^\n\r]\*6\[^\n\r]\*== 6" } } */
diff --git a/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr120061-1.h b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr120061-1.h
new file mode 100644
index 000000000000..ebf7704f568e
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr120061-1.h
@@ -0,0 +1,6 @@
+
+
+
+
+#include "location-overflow-test-pr120061-2.h"
+
diff --git a/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr120061-2.h b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr120061-2.h
new file mode 100644
index 000000000000..048f715b4656
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr120061-2.h
@@ -0,0 +1 @@
+int i;
diff --git a/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr120061.c b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr120061.c
new file mode 100644
index 000000000000..e8e803898da3
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/plugin/location-overflow-test-pr120061.c
@@ -0,0 +1,6 @@
+/* PR preprocessor/120061 */
+/* { dg-do preprocess } */
+/* { dg-options "-nostdinc -std=c23 -fplugin-arg-location_overflow_plugin-value=0x61000000" } */
+#include "location-overflow-test-pr120061-1.h"
+static_assert (__LINE__ == 5, "");
+/* { dg-final { scan-file location-overflow-test-pr120061.i "static_assert\[^\n\r]\*5\[^\n\r]\*== 5" } } */
diff --git a/gcc/testsuite/gcc.dg/plugin/location_overflow_plugin.cc b/gcc/testsuite/gcc.dg/plugin/location_overflow_plugin.cc
index f731b1421b0f..f770d35ea518 100644
--- a/gcc/testsuite/gcc.dg/plugin/location_overflow_plugin.cc
+++ b/gcc/testsuite/gcc.dg/plugin/location_overflow_plugin.cc
@@ -85,9 +85,18 @@ plugin_init (struct plugin_name_args *plugin_info,
     error_at (UNKNOWN_LOCATION, "missing plugin argument");
 
   /* With 64-bit locations, the thresholds are larger, so shift the base
-     location argument accordingly.  */
+     location argument accordingly, basically remap the GCC 14 32-bit
+     location_t argument values to 64-bit location_t counterparts.  There
+     is one exception for values slightly before the 32-bit location_t
+     LINE_MAP_MAX_LOCATION_WITH_PACKED_RANGES (0x50000000).  In that case
+     remap them to the same amount before the 64-bit location_t
+     LINE_MAP_MAX_LOCATION_WITH_PACKED_RANGES -
+     ((location_t) 0x50000000) << 31.  */
   gcc_assert (sizeof (location_t) == sizeof (uint64_t));
-  base_location = 1 + ((base_location - 1) << 31);
+  if (base_location >= 0x4f000000 && base_location <= 0x4fffffff)
+    base_location += (((location_t) 0x50000000) << 31) - 0x50000000;
+  else
+    base_location = 1 + ((base_location - 1) << 31);
 
   register_callback (plugin_info->base_name,
 		     PLUGIN_PRAGMAS,
@@ -107,7 +116,7 @@ plugin_init (struct plugin_name_args *plugin_info,
       break;
 
     default:
-      error_at (UNKNOWN_LOCATION, "unrecognized value for plugin argument");
+      break;
     }
 
   return 0;
diff --git a/gcc/testsuite/gcc.dg/plugin/plugin.exp b/gcc/testsuite/gcc.dg/plugin/plugin.exp
index 90c91621d0aa..96e76d2e0c36 100644
--- a/gcc/testsuite/gcc.dg/plugin/plugin.exp
+++ b/gcc/testsuite/gcc.dg/plugin/plugin.exp
@@ -138,7 +138,9 @@ set plugin_test_list [list \
     { location_overflow_plugin.cc \
 	  location-overflow-test-1.c \
 	  location-overflow-test-2.c \
-	  location-overflow-test-pr83173.c } \
+	  location-overflow-test-pr83173.c \
+	  location-overflow-test-pr116047.c \
+	  location-overflow-test-pr120061.c } \
     { must_tail_call_plugin.cc \
 	  must-tail-call-1.c \
 	  must-tail-call-2.c } \
diff --git a/libcpp/files.cc b/libcpp/files.cc
index c1abde6639fe..d80c4bfd9077 100644
--- a/libcpp/files.cc
+++ b/libcpp/files.cc
@@ -1047,14 +1047,6 @@ _cpp_stack_file (cpp_reader *pfile, _cpp_file *file, include_type type,
 		    && (pfile->line_table->highest_location
 			!= LINE_MAP_MAX_LOCATION - 1));
 
-  if (decrement && LINEMAPS_ORDINARY_USED (pfile->line_table))
-    {
-      const line_map_ordinary *map
-	= LINEMAPS_LAST_ORDINARY_MAP (pfile->line_table);
-      if (map && map->start_location == pfile->line_table->highest_location)
-	decrement = false;
-    }
-
   if (decrement)
     pfile->line_table->highest_location--;
 
diff --git a/libcpp/line-map.cc b/libcpp/line-map.cc
index 17e7f12551c0..cf6557117c81 100644
--- a/libcpp/line-map.cc
+++ b/libcpp/line-map.cc
@@ -621,8 +621,8 @@ linemap_add (line_maps *set, enum lc_reason reason,
 	 #include "included", inside the same "includer" file.  */
 
       linemap_assert (!MAIN_FILE_P (map - 1));
-      /* (MAP - 1) points to the map we are leaving. The
-	 map from which (MAP - 1) got included should be the map
+      /* (MAP - 1) points to the map we are leaving.  The
+	 map from which (MAP - 1) got included should be usually the map
 	 that comes right before MAP in the same file.  */
       from = linemap_included_from_linemap (set, map - 1);
 
@@ -630,7 +630,24 @@ linemap_add (line_maps *set, enum lc_reason reason,
       if (to_file == NULL)
 	{
 	  to_file = ORDINARY_MAP_FILE_NAME (from);
-	  to_line = SOURCE_LINE (from, from[1].start_location);
+	  /* Compute the line on which the map resumes, for #include this
+	     should be the line after the #include line.  Usually FROM is
+	     the map right before LC_ENTER map - the first map of the included
+	     file, and in that case SOURCE_LINE (from, from[1].start_location);
+	     computes the right line (and does handle even some special cases
+	     (e.g. where for returning from <command line> we still want to
+	     be at line 0 or some -traditional-cpp cases).  In rare cases
+	     FROM can be followed by LC_RENAME created by linemap_line_start
+	     for line right after #include line.  If that happens,
+	     start_location of the FROM[1] map will be the same as
+	     start_location of FROM[2] LC_ENTER, but FROM[1] start_location
+	     might not have advance enough for moving to a full next line.
+	     In that case compute the line of #include line and add 1 to it
+	     to advance to the next line.  See PR120061.  */
+	  if (from[1].reason == LC_RENAME)
+	    to_line = SOURCE_LINE (from, linemap_included_from (map - 1)) + 1;
+	  else
+	    to_line = SOURCE_LINE (from, from[1].start_location);
 	  sysp = ORDINARY_MAP_IN_SYSTEM_HEADER_P (from);
 	}
       else
@@ -660,11 +677,26 @@ linemap_add (line_maps *set, enum lc_reason reason,
       if (set->depth == 0)
 	map->included_from = 0;
       else
-	/* The location of the end of the just-closed map.  */
-	map->included_from
-	  = (((map[0].start_location - 1 - map[-1].start_location)
-	      & ~((loc_one << map[-1].m_column_and_range_bits) - 1))
-	     + map[-1].start_location);
+	{
+	  /* Compute location from whence this line map was included.
+	     For #include this should be preferrably column 0 of the
+	     line on which #include directive appears.
+	     map[-1] is the just closed map and usually included_from
+	     falls within that map.  In rare cases linemap_line_start
+	     can insert a new LC_RENAME map for the line immediately
+	     after #include line, in that case map[-1] will have the
+	     same start_location as the new one and so included_from
+	     would not be from map[-1] but likely map[-2].  If that
+	     happens, mask off map[-2] m_column_and_range_bits bits
+	     instead of map[-1].  See PR120061.  */
+	  int i = -1;
+	  while (map[i].start_location == map[0].start_location)
+	    --i;
+	  map->included_from
+	    = (((map[0].start_location - 1 - map[i].start_location)
+		& ~((loc_one << map[i].m_column_and_range_bits) - 1))
+	       + map[i].start_location);
+	}
       set->depth++;
       if (set->trace_includes)
 	trace_include (set, map);