diff --git a/django/db/models/sql/query.py b/django/db/models/sql/query.py
index e3e3585a8e..b30c6a355c 100644
--- a/django/db/models/sql/query.py
+++ b/django/db/models/sql/query.py
@@ -1045,17 +1045,27 @@ class Query(object):
                 self.promote_alias(table)
 
         self.where.add((alias, col, field, lookup_type, value), connector)
+
         if negate:
             for alias in join_list:
                 self.promote_alias(alias)
-            if final > 1 and lookup_type != 'isnull':
-                for alias in join_list:
-                    if self.alias_map[alias] == self.LOUTER:
-                        j_col = self.alias_map[alias][RHS_JOIN_COL]
-                        entry = Node([(alias, j_col, None, 'isnull', True)])
-                        entry.negate()
-                        self.where.add(entry, AND)
-                        break
+            if lookup_type != 'isnull':
+                if final > 1:
+                    for alias in join_list:
+                        if self.alias_map[alias][JOIN_TYPE] == self.LOUTER:
+                            j_col = self.alias_map[alias][RHS_JOIN_COL]
+                            entry = Node([(alias, j_col, None, 'isnull', True)])
+                            entry.negate()
+                            self.where.add(entry, AND)
+                            break
+                elif not (lookup_type == 'in' and not value):
+                    # Leaky abstraction artifact: We have to specifically
+                    # exclude the "foo__in=[]" case from this handling, because
+                    # it's short-circuited in the Where class.
+                    entry = Node([(alias, col, field, 'isnull', True)])
+                    entry.negate()
+                    self.where.add(entry, AND)
+
         if can_reuse is not None:
             can_reuse.update(join_list)
 
diff --git a/tests/regressiontests/queries/models.py b/tests/regressiontests/queries/models.py
index 8059798f86..d7c8fba9c6 100644
--- a/tests/regressiontests/queries/models.py
+++ b/tests/regressiontests/queries/models.py
@@ -756,5 +756,11 @@ select_related(). We used to return the parent's Detail record here by mistake.
 >>> obj.person.details.data
 u'd2'
 
+Bug #7076 -- excluding shouldn't eliminate NULL entries.
+>>> Item.objects.exclude(modified=time1).order_by('name')
+[<Item: four>, <Item: three>, <Item: two>]
+>>> Tag.objects.exclude(parent__name=t1.name)
+[<Tag: t1>, <Tag: t4>, <Tag: t5>]
+
 """}