diff --git a/usr.bin/bmake/Makefile b/usr.bin/bmake/Makefile
index df5ae4b90216..b46445476fe9 100644
--- a/usr.bin/bmake/Makefile
+++ b/usr.bin/bmake/Makefile
@@ -3,7 +3,6 @@
 #
 # $FreeBSD$
 
-.include <src.opts.mk>
 .sinclude "Makefile.inc"
 
 SRCTOP?= ${.CURDIR:H:H}
@@ -107,11 +106,6 @@ COPTS.meta.c += -DHAVE_FILEMON_H -I${FILEMON_H:H}
 SUBDIR+= unit-tests
 .endif
 
-.if ${MK_TESTS} != no
-SUBDIR+= tests
-.endif
-
-
 MAN= ${PROG}.1
 MAN1= ${MAN}
 
diff --git a/usr.bin/bmake/Makefile.inc b/usr.bin/bmake/Makefile.inc
index 25f9a3a96b88..89c5f61f4d7a 100644
--- a/usr.bin/bmake/Makefile.inc
+++ b/usr.bin/bmake/Makefile.inc
@@ -13,5 +13,9 @@ PROG= make
 NO_SHARED?=     YES
 .endif
 
+.if defined(MK_TESTS) && ${MK_TESTS} != no
+SUBDIR+= tests
+.endif
+
 WARNS=3
 CFLAGS+= -DNO_PWD_OVERRIDE