diff --git a/fs/reiserfs/Makefile b/fs/reiserfs/Makefile
index 5a692f0..63dd895 100644
--- a/fs/reiserfs/Makefile
+++ b/fs/reiserfs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0+
 #
 # (C) Copyright 2006
 # Wolfgang Denk, DENX Software Engineering, wd@denx.de.
@@ -5,8 +6,5 @@
 # (C) Copyright 2003
 # Pavel Bartusek, Sysgo Real-Time Solutions AG, pba@sysgo.de
 #
-#
-# SPDX-License-Identifier:	GPL-2.0+
-#
 
 obj-y := reiserfs.o dev.o mode_string.o
diff --git a/fs/reiserfs/dev.c b/fs/reiserfs/dev.c
index 7b786e4..c6b6779 100644
--- a/fs/reiserfs/dev.c
+++ b/fs/reiserfs/dev.c
@@ -1,8 +1,7 @@
+// SPDX-License-Identifier: GPL-2.0+
 /*
  *  (C) Copyright 2003 - 2004
  *  Sysgo AG, <www.elinos.com>, Pavel Bartusek <pba@sysgo.com>
- *
- * SPDX-License-Identifier:	GPL-2.0+
  */
 
 
diff --git a/fs/reiserfs/mode_string.c b/fs/reiserfs/mode_string.c
index ec18dc1..638cf63 100644
--- a/fs/reiserfs/mode_string.c
+++ b/fs/reiserfs/mode_string.c
@@ -1,9 +1,8 @@
+// SPDX-License-Identifier: GPL-2.0+
 /*
  * mode_string implementation for busybox
  *
  * Copyright (C) 2003  Manuel Novoa III  <mjn3@codepoet.org>
- *
- * SPDX-License-Identifier:	GPL-2.0+
  */
 
 /* Aug 13, 2003
diff --git a/fs/reiserfs/reiserfs.c b/fs/reiserfs/reiserfs.c
index 1d6fa08..635aab2 100644
--- a/fs/reiserfs/reiserfs.c
+++ b/fs/reiserfs/reiserfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0+
 /*
  *  Copyright 2000-2002 by Hans Reiser, licensing governed by reiserfs/README
  *
@@ -7,8 +8,6 @@
  *  (C) Copyright 2003 - 2004
  *  Sysgo AG, <www.elinos.com>, Pavel Bartusek <pba@sysgo.com>
  *
- *
- * SPDX-License-Identifier:	GPL-2.0+
  */
 
 /* An implementation for the ReiserFS filesystem ported from GRUB.
diff --git a/fs/reiserfs/reiserfs_private.h b/fs/reiserfs/reiserfs_private.h
index 9d14c71..c8867e2 100644
--- a/fs/reiserfs/reiserfs_private.h
+++ b/fs/reiserfs/reiserfs_private.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0+ */
 /*
  *  Copyright 2000-2002 by Hans Reiser, licensing governed by reiserfs/README
  *
@@ -7,8 +8,6 @@
  *  (C) Copyright 2003 - 2004
  *  Sysgo AG, <www.elinos.com>, Pavel Bartusek <pba@sysgo.com>
  *
- *
- * SPDX-License-Identifier:	GPL-2.0+
  */
 
 /* An implementation for the ReiserFS filesystem ported from GRUB.