diff --git a/gcc/fortran/resolve.cc b/gcc/fortran/resolve.cc
index d133bc2d0340..9202e2f10ad6 100644
--- a/gcc/fortran/resolve.cc
+++ b/gcc/fortran/resolve.cc
@@ -10017,6 +10017,7 @@ resolve_transfer (gfc_code *code)
 
   if (exp == NULL || (exp->expr_type != EXPR_VARIABLE
 		      && exp->expr_type != EXPR_FUNCTION
+		      && exp->expr_type != EXPR_ARRAY
 		      && exp->expr_type != EXPR_STRUCTURE))
     return;
 
@@ -10030,6 +10031,7 @@ resolve_transfer (gfc_code *code)
 
   const gfc_typespec *ts = exp->expr_type == EXPR_STRUCTURE
 			|| exp->expr_type == EXPR_FUNCTION
+			|| exp->expr_type == EXPR_ARRAY
 			 ? &exp->ts : &exp->symtree->n.sym->ts;
 
   /* Go to actual component transferred.  */
@@ -10128,6 +10130,9 @@ resolve_transfer (gfc_code *code)
   if (exp->expr_type == EXPR_STRUCTURE)
     return;
 
+  if (exp->expr_type == EXPR_ARRAY)
+    return;
+
   sym = exp->symtree->n.sym;
 
   if (sym->as != NULL && sym->as->type == AS_ASSUMED_SIZE && exp->ref
diff --git a/gcc/testsuite/gfortran.dg/der_io_5.f90 b/gcc/testsuite/gfortran.dg/der_io_5.f90
new file mode 100644
index 000000000000..193916c4a651
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/der_io_5.f90
@@ -0,0 +1,17 @@
+! { dg-do compile }
+! PR fortran/100971 - ICE: Bad IO basetype (7)
+! Contributed by G.Steinmetz
+
+program p
+  implicit none
+  type t
+  end type
+  class(t), allocatable :: a, b(:)
+  type(t)               :: x, y(1)
+  integer               :: i
+  allocate (a,b(1))
+  print *, [a]            ! { dg-error "Data transfer element at .1. cannot be polymorphic" }
+  print *, [(b(i),i=1,1)] ! { dg-error "Data transfer element at .1. cannot be polymorphic" }
+  print *, [x]
+  print *, [(y(i),i=1,1)]
+end