Index: sys/net/if_tap.c
===================================================================
RCS file: /cvsroot/src/sys/net/if_tap.c,v
retrieving revision 1.83
diff -p -u -r1.83 if_tap.c
--- sys/net/if_tap.c	9 Feb 2016 08:32:12 -0000	1.83
+++ sys/net/if_tap.c	21 Apr 2016 23:20:19 -0000
@@ -475,7 +475,7 @@ tap_start(struct ifnet *ifp)
 	struct mbuf *m0;
 
 	if ((sc->sc_flags & TAP_INUSE) == 0) {
-		/* Simply drop packets */
+		/* Simply drop or process packets */
 		for(;;) {
 			IFQ_DEQUEUE(&ifp->if_snd, m0);
 			if (m0 == NULL)
@@ -484,7 +484,11 @@ tap_start(struct ifnet *ifp)
 			ifp->if_opackets++;
 			bpf_mtap(ifp, m0);
 
-			m_freem(m0);
+			if ((ifp->if_flags & IFF_LINK0) != 0 &&
+			    m0->m_pkthdr.rcvif == ifp)
+				ether_input(ifp, m0);
+			else
+				m_freem(m0);
 		}
 	} else if (!IFQ_IS_EMPTY(&ifp->if_snd)) {
 		ifp->if_flags |= IFF_OACTIVE;