diff --git a/gcc/fortran/resolve.cc b/gcc/fortran/resolve.cc
index 290767723d857056bd928c1cf3686ffc494786b7..21c8797c938de7795e3930ce8bf1ebddffb09a4c 100644
--- a/gcc/fortran/resolve.cc
+++ b/gcc/fortran/resolve.cc
@@ -2397,8 +2397,9 @@ resolve_elemental_actual (gfc_expr *expr, gfc_code *c)
   if (rank > 0 && esym && expr == NULL)
     for (eformal = esym->formal, arg = arg0; arg && eformal;
 	 arg = arg->next, eformal = eformal->next)
-      if ((eformal->sym->attr.intent == INTENT_OUT
-	   || eformal->sym->attr.intent == INTENT_INOUT)
+      if (eformal->sym
+	  && (eformal->sym->attr.intent == INTENT_OUT
+	      || eformal->sym->attr.intent == INTENT_INOUT)
 	  && arg->expr && arg->expr->rank == 0)
 	{
 	  gfc_error ("Actual argument at %L for INTENT(%s) dummy %qs of "
diff --git a/gcc/testsuite/gfortran.dg/pr104571.f90 b/gcc/testsuite/gfortran.dg/pr104571.f90
new file mode 100644
index 0000000000000000000000000000000000000000..9a6f2d0e8726d7c6a1c7501b6f18c36bb939fa0a
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/pr104571.f90
@@ -0,0 +1,12 @@
+! { dg-do compile }
+! { dg-options "-std=legacy" }
+! PR fortran/104571 - ICE in resolve_elemental_actual
+! Contributed by G.Steinmetz
+
+program p
+  real :: x(3)
+  call g(x)                 ! { dg-error "Missing alternate return" }
+contains
+  elemental subroutine g(*) ! { dg-error "Alternate return specifier" }
+  end
+end