diff --git a/django/db/models/query.py b/django/db/models/query.py
index 85567e88ac..b70be466f9 100644
--- a/django/db/models/query.py
+++ b/django/db/models/query.py
@@ -1132,7 +1132,7 @@ class QuerySet(object):
             # if they are set up to select only a single field.
             if len(self._fields or self.model._meta.concrete_fields) > 1:
                 raise TypeError('Cannot use multi-field values as a filter value.')
-        else:
+        elif self.model != field.model:
             # If the query is used as a subquery for a ForeignKey with non-pk
             # target field, make sure to select the target field in the subquery.
             foreign_fields = getattr(field, 'foreign_related_fields', ())
diff --git a/docs/releases/1.9.5.txt b/docs/releases/1.9.5.txt
index 98dd1799a8..37157b3e56 100644
--- a/docs/releases/1.9.5.txt
+++ b/docs/releases/1.9.5.txt
@@ -30,3 +30,7 @@ Bugfixes
 
 * Fixed a regression that caused ``collectstatic --clear`` to fail if the
   storage doesn't implement ``path()`` (:ticket:`26297`).
+
+* Fixed a crash when using a reverse lookup with a subquery when a
+  ``ForeignKey`` has a ``to_field`` set to something other than the primary key
+  (:ticket:`26373`).
diff --git a/tests/queries/tests.py b/tests/queries/tests.py
index e4cb420fda..a34758d7dd 100644
--- a/tests/queries/tests.py
+++ b/tests/queries/tests.py
@@ -2427,6 +2427,10 @@ class ToFieldTests(TestCase):
             set(Eaten.objects.filter(food__in=Food.objects.filter(name='apple').values('eaten__meal'))),
             set()
         )
+        self.assertEqual(
+            set(Food.objects.filter(eaten__in=Eaten.objects.filter(meal='lunch'))),
+            {apple}
+        )
 
     def test_reverse_in(self):
         apple = Food.objects.create(name="apple")