--- uts/common/fs/zfs/dmu_tx.c
+++ uts/common/fs/zfs/dmu_tx.c
@@ -1284,11 +1284,11 @@
 		return;
 
 	/* If blkptr doesn't exist then add space to towrite */
-	bp = &dn->dn_phys->dn_spill;
-	if (BP_IS_HOLE(bp)) {
+	if (!dn->dn_have_spill) {
 		txh->txh_space_towrite += SPA_MAXBLOCKSIZE;
 		txh->txh_space_tounref = 0;
 	} else {
+		bp = &dn->dn_phys->dn_spill;
 		if (dsl_dataset_block_freeable(dn->dn_objset->os_dsl_dataset,
 		    bp, bp->blk_birth))
 			txh->txh_space_tooverwrite += SPA_MAXBLOCKSIZE;