diff --git a/runtime/doc/change.txt b/runtime/doc/change.txt
index 345bc8f..542d972 100644
--- a/runtime/doc/change.txt
+++ b/runtime/doc/change.txt
@@ -1618,8 +1618,6 @@
 "#include" is not recognized as a comment line.  But a line that starts with
 "# define" is recognized.  This is a compromise.
 
-{not available when compiled without the |+comments| feature}
-
 							*fo-table*
 You can use the 'formatoptions' option  to influence how Vim formats text.
 'formatoptions' is a string that can contain any of the letters below.  The
diff --git a/runtime/doc/options.txt b/runtime/doc/options.txt
index d216f0c..cb65535 100644
--- a/runtime/doc/options.txt
+++ b/runtime/doc/options.txt
@@ -1685,8 +1685,6 @@
 'comments' 'com'	string	(default
 				"s1:/*,mb:*,ex:*/,://,b:#,:%,:XCOMM,n:>,fb:-")
 			local to buffer
-			{not available when compiled without the |+comments|
-			feature}
 	A comma separated list of strings that can start a comment line.  See
 	|format-comments|.  See |option-backslash| about using backslashes to
 	insert a space.
diff --git a/runtime/doc/various.txt b/runtime/doc/various.txt
index f251613..8f3d946 100644
--- a/runtime/doc/various.txt
+++ b/runtime/doc/various.txt
@@ -1,4 +1,4 @@
-*various.txt*   For Vim version 8.1.  Last change: 2019 Sep 04
+*various.txt*   For Vim version 8.1.  Last change: 2019 Sep 28
 
 
 		  VIM REFERENCE MANUAL    by Bram Moolenaar
@@ -337,7 +337,7 @@
 T  *+cmdline_compl*	command line completion |cmdline-completion|
 S  *+cmdline_hist*	command line history |cmdline-history|
 N  *+cmdline_info*	|'showcmd'| and |'ruler'|
-N  *+comments*		|'comments'| support
+T  *+comments*		|'comments'| support
 B  *+conceal*		"conceal" support, see |conceal| |:syn-conceal| etc.
 N  *+cryptv*		encryption support |encryption|
 B  *+cscope*		|cscope| support
diff --git a/src/buffer.c b/src/buffer.c
index 4f754f5..aa1770a 100644
--- a/src/buffer.c
+++ b/src/buffer.c
@@ -2226,9 +2226,7 @@
     keymap_clear(&buf->b_kmap_ga);
     ga_clear(&buf->b_kmap_ga);
 #endif
-#ifdef FEAT_COMMENTS
     clear_string_option(&buf->b_p_com);
-#endif
 #ifdef FEAT_FOLDING
     clear_string_option(&buf->b_p_cms);
 #endif
diff --git a/src/change.c b/src/change.c
index 8eec452..6b402f1 100644
--- a/src/change.c
+++ b/src/change.c
@@ -1414,18 +1414,14 @@
     int		n;
     int		trunc_line = FALSE;	// truncate current line afterwards
     int		retval = FAIL;		// return value
-#ifdef FEAT_COMMENTS
     int		extra_len = 0;		// length of p_extra string
     int		lead_len;		// length of comment leader
     char_u	*lead_flags;	// position in 'comments' for comment leader
     char_u	*leader = NULL;		// copy of comment leader
-#endif
     char_u	*allocated = NULL;	// allocated memory
     char_u	*p;
     int		saved_char = NUL;	// init for GCC
-#if defined(FEAT_SMARTINDENT) || defined(FEAT_COMMENTS)
     pos_T	*pos;
-#endif
 #ifdef FEAT_SMARTINDENT
     int		do_si = (!p_paste && curbuf->b_p_si
 # ifdef FEAT_CINDENT
@@ -1493,9 +1489,7 @@
 	    first_char = *p;
 	}
 #endif
-#ifdef FEAT_COMMENTS
 	extra_len = (int)STRLEN(p_extra);
-#endif
 	saved_char = *p_extra;
 	*p_extra = NUL;
     }
@@ -1544,27 +1538,20 @@
 
 	    old_cursor = curwin->w_cursor;
 	    ptr = saved_line;
-# ifdef FEAT_COMMENTS
 	    if (flags & OPENLINE_DO_COM)
 		lead_len = get_leader_len(ptr, NULL, FALSE, TRUE);
 	    else
 		lead_len = 0;
-# endif
 	    if (dir == FORWARD)
 	    {
 		// Skip preprocessor directives, unless they are
 		// recognised as comments.
-		if (
-# ifdef FEAT_COMMENTS
-			lead_len == 0 &&
-# endif
-			ptr[0] == '#')
+		if ( lead_len == 0 && ptr[0] == '#')
 		{
 		    while (ptr[0] == '#' && curwin->w_cursor.lnum > 1)
 			ptr = ml_get(--curwin->w_cursor.lnum);
 		    newindent = get_indent();
 		}
-# ifdef FEAT_COMMENTS
 		if (flags & OPENLINE_DO_COM)
 		    lead_len = get_leader_len(ptr, NULL, FALSE, TRUE);
 		else
@@ -1600,7 +1587,6 @@
 		    }
 		}
 		else	// Not a comment line
-# endif
 		{
 		    // Find last non-blank in line
 		    p = ptr + STRLEN(ptr) - 1;
@@ -1651,11 +1637,7 @@
 	    {
 		// Skip preprocessor directives, unless they are
 		// recognised as comments.
-		if (
-# ifdef FEAT_COMMENTS
-			lead_len == 0 &&
-# endif
-			ptr[0] == '#')
+		if (lead_len == 0 && ptr[0] == '#')
 		{
 		    int was_backslashed = FALSE;
 
@@ -1688,7 +1670,6 @@
 	did_ai = TRUE;
     }
 
-#ifdef FEAT_COMMENTS
     // Find out if the current line starts with a comment leader.
     // This may then be inserted in front of the new line.
     end_comment_pending = NUL;
@@ -2086,7 +2067,6 @@
 	    }
 	}
     }
-#endif
 
     // (State == INSERT || State == REPLACE), only when dir == FORWARD
     if (p_extra != NULL)
@@ -2120,7 +2100,6 @@
     if (p_extra == NULL)
 	p_extra = (char_u *)"";		    // append empty line
 
-#ifdef FEAT_COMMENTS
     // concatenate leader and p_extra, if there is a leader
     if (lead_len)
     {
@@ -2147,7 +2126,6 @@
     }
     else
 	end_comment_pending = NUL;  // turns out there was no leader
-#endif
 
     old_cursor = curwin->w_cursor;
     if (dir == BACKWARD)
@@ -2237,13 +2215,11 @@
 #endif
     }
 
-#ifdef FEAT_COMMENTS
     // In REPLACE mode, for each character in the extra leader, there must be
     // a NUL on the replace stack, for when it is deleted with BS.
     if (REPLACE_NORMAL(State))
 	while (lead_len-- > 0)
 	    replace_push(NUL);
-#endif
 
     curwin->w_cursor = old_cursor;
 
@@ -2299,9 +2275,7 @@
 #ifdef FEAT_LISP
     // May do lisp indenting.
     if (!p_paste
-# ifdef FEAT_COMMENTS
 	    && leader == NULL
-# endif
 	    && curbuf->b_p_lisp
 	    && curbuf->b_p_ai)
     {
diff --git a/src/edit.c b/src/edit.c
index c6486be..312095e 100644
--- a/src/edit.c
+++ b/src/edit.c
@@ -2272,9 +2272,7 @@
     int		second_indent)		/* indent for second line if >= 0 */
 {
     int		textwidth;
-#ifdef FEAT_COMMENTS
     char_u	*p;
-#endif
     int		fo_ins_blank;
     int		force_format = flags & INSCHAR_FORMAT;
 
@@ -2332,12 +2330,11 @@
     if (c == NUL)	    /* only formatting was wanted */
 	return;
 
-#ifdef FEAT_COMMENTS
-    /* Check whether this character should end a comment. */
+    // Check whether this character should end a comment.
     if (did_ai && (int)c == end_comment_pending)
     {
 	char_u  *line;
-	char_u	lead_end[COM_MAX_LEN];	    /* end-comment string */
+	char_u	lead_end[COM_MAX_LEN];	    // end-comment string
 	int	middle_len, end_len;
 	int	i;
 
@@ -2346,46 +2343,43 @@
 	 * comment leader.  First, check what comment leader we can find.
 	 */
 	i = get_leader_len(line = ml_get_curline(), &p, FALSE, TRUE);
-	if (i > 0 && vim_strchr(p, COM_MIDDLE) != NULL)	/* Just checking */
+	if (i > 0 && vim_strchr(p, COM_MIDDLE) != NULL)	// Just checking
 	{
-	    /* Skip middle-comment string */
-	    while (*p && p[-1] != ':')	/* find end of middle flags */
+	    // Skip middle-comment string
+	    while (*p && p[-1] != ':')	// find end of middle flags
 		++p;
 	    middle_len = copy_option_part(&p, lead_end, COM_MAX_LEN, ",");
-	    /* Don't count trailing white space for middle_len */
+	    // Don't count trailing white space for middle_len
 	    while (middle_len > 0 && VIM_ISWHITE(lead_end[middle_len - 1]))
 		--middle_len;
 
-	    /* Find the end-comment string */
-	    while (*p && p[-1] != ':')	/* find end of end flags */
+	    // Find the end-comment string
+	    while (*p && p[-1] != ':')	// find end of end flags
 		++p;
 	    end_len = copy_option_part(&p, lead_end, COM_MAX_LEN, ",");
 
-	    /* Skip white space before the cursor */
+	    // Skip white space before the cursor
 	    i = curwin->w_cursor.col;
 	    while (--i >= 0 && VIM_ISWHITE(line[i]))
 		;
 	    i++;
 
-	    /* Skip to before the middle leader */
+	    // Skip to before the middle leader
 	    i -= middle_len;
 
-	    /* Check some expected things before we go on */
+	    // Check some expected things before we go on
 	    if (i >= 0 && lead_end[end_len - 1] == end_comment_pending)
 	    {
-		/* Backspace over all the stuff we want to replace */
+		// Backspace over all the stuff we want to replace
 		backspace_until_column(i);
 
-		/*
-		 * Insert the end-comment string, except for the last
-		 * character, which will get inserted as normal later.
-		 */
+		// Insert the end-comment string, except for the last
+		// character, which will get inserted as normal later.
 		ins_bytes_len(lead_end, end_len - 1);
 	    }
 	}
     }
     end_comment_pending = NUL;
-#endif
 
     did_ai = FALSE;
 #ifdef FEAT_SMARTINDENT
@@ -2518,11 +2512,9 @@
     int		fo_multibyte = has_format_option(FO_MBYTE_BREAK);
     int		fo_white_par = has_format_option(FO_WHITE_PAR);
     int		first_line = TRUE;
-#ifdef FEAT_COMMENTS
     colnr_T	leader_len;
     int		no_leader = FALSE;
     int		do_comments = (flags & INSCHAR_DO_COM);
-#endif
 #ifdef FEAT_LINEBREAK
     int		has_lbr = curwin->w_p_lbr;
 
@@ -2566,7 +2558,6 @@
 	if (virtcol <= (colnr_T)textwidth)
 	    break;
 
-#ifdef FEAT_COMMENTS
 	if (no_leader)
 	    do_comments = FALSE;
 	else if (!(flags & INSCHAR_FORMAT)
@@ -2585,11 +2576,8 @@
 	 * to start with %. */
 	if (leader_len == 0)
 	    no_leader = TRUE;
-#endif
 	if (!(flags & INSCHAR_FORMAT)
-#ifdef FEAT_COMMENTS
 		&& leader_len == 0
-#endif
 		&& !has_format_option(FO_WRAP))
 
 	    break;
@@ -2641,21 +2629,17 @@
 		if (has_format_option(FO_PERIOD_ABBR) && cc == '.' && wcc < 2)
 		    continue;
 
-#ifdef FEAT_COMMENTS
 		/* Don't break until after the comment leader */
 		if (curwin->w_cursor.col < leader_len)
 		    break;
-#endif
 		if (has_format_option(FO_ONE_LETTER))
 		{
 		    /* do not break after one-letter words */
 		    if (curwin->w_cursor.col == 0)
 			break;	/* one-letter word at begin */
-#ifdef FEAT_COMMENTS
 		    /* do not break "#a b" when 'tw' is 2 */
 		    if (curwin->w_cursor.col <= leader_len)
 			break;
-#endif
 		    col = curwin->w_cursor.col;
 		    dec_cursor();
 		    cc = gchar_cursor();
@@ -2677,11 +2661,9 @@
 		/* Break after or before a multi-byte character. */
 		if (curwin->w_cursor.col != startcol)
 		{
-#ifdef FEAT_COMMENTS
 		    /* Don't break until after the comment leader */
 		    if (curwin->w_cursor.col < leader_len)
 			break;
-#endif
 		    col = curwin->w_cursor.col;
 		    inc_cursor();
 		    /* Don't change end_foundcol if already set. */
@@ -2705,11 +2687,9 @@
 
 		if (WHITECHAR(cc))
 		    continue;		/* break with space */
-#ifdef FEAT_COMMENTS
 		/* Don't break until after the comment leader */
 		if (curwin->w_cursor.col < leader_len)
 		    break;
-#endif
 
 		curwin->w_cursor.col = col;
 
@@ -2783,10 +2763,8 @@
 	 */
 	open_line(FORWARD, OPENLINE_DELSPACES + OPENLINE_MARKFIX
 		+ (fo_white_par ? OPENLINE_KEEPTRAIL : 0)
-#ifdef FEAT_COMMENTS
 		+ (do_comments ? OPENLINE_DO_COM : 0)
 		+ ((flags & INSCHAR_COM_LIST) ? OPENLINE_COM_LIST : 0)
-#endif
 		, ((flags & INSCHAR_COM_LIST) ? second_indent : old_indent));
 	if (!(flags & INSCHAR_COM_LIST))
 	    old_indent = 0;
@@ -2812,7 +2790,6 @@
 			change_indent(INDENT_SET, second_indent,
 							    FALSE, NUL, TRUE);
 		    else
-#ifdef FEAT_COMMENTS
 			if (leader_len > 0 && second_indent - leader_len > 0)
 		    {
 			int i;
@@ -2829,11 +2806,8 @@
 		    }
 		    else
 		    {
-#endif
 			(void)set_indent(second_indent, SIN_CHANGED);
-#ifdef FEAT_COMMENTS
 		    }
-#endif
 		}
 	    }
 	    first_line = FALSE;
@@ -2937,13 +2911,11 @@
 	curwin->w_cursor = pos;
     }
 
-#ifdef FEAT_COMMENTS
     /* With the 'c' flag in 'formatoptions' and 't' missing: only format
      * comments. */
     if (has_format_option(FO_WRAP_COMS) && !has_format_option(FO_WRAP)
-				     && get_leader_len(old, NULL, FALSE, TRUE) == 0)
+				&& get_leader_len(old, NULL, FALSE, TRUE) == 0)
 	return;
-#endif
 
     /*
      * May start formatting in a previous line, so that after "x" a word is
@@ -4796,9 +4768,7 @@
     if (in_indent)
 	can_cindent = FALSE;
 #endif
-#ifdef FEAT_COMMENTS
     end_comment_pending = NUL;	/* After BS, don't auto-end comment */
-#endif
 #ifdef FEAT_RIGHTLEFT
     if (revins_on)	    /* put cursor after last inserted char */
 	inc_cursor();
@@ -5912,10 +5882,7 @@
 
     AppendToRedobuff(NL_STR);
     i = open_line(FORWARD,
-#ifdef FEAT_COMMENTS
-	    has_format_option(FO_RET_COMS) ? OPENLINE_DO_COM :
-#endif
-	    0, old_indent);
+	    has_format_option(FO_RET_COMS) ? OPENLINE_DO_COM : 0, old_indent);
     old_indent = 0;
 #ifdef FEAT_CINDENT
     can_cindent = TRUE;
diff --git a/src/evalfunc.c b/src/evalfunc.c
index c9d9287..159b874 100644
--- a/src/evalfunc.c
+++ b/src/evalfunc.c
@@ -3315,9 +3315,7 @@
 #endif
 	"cmdline_compl",
 	"cmdline_hist",
-#ifdef FEAT_COMMENTS
 	"comments",
-#endif
 #ifdef FEAT_CONCEAL
 	"conceal",
 #endif
diff --git a/src/feature.h b/src/feature.h
index dc5accc..b2ba162 100644
--- a/src/feature.h
+++ b/src/feature.h
@@ -108,6 +108,7 @@
  * +cmdline_compl	completion of mappings/abbreviations in cmdline mode.
  * +insert_expand	CTRL-N/CTRL-P/CTRL-X in insert mode.
  * +modify_fname	modifiers for file name.  E.g., "%:p:h".
+ * +comments		'comments' option.
  *
  * Obsolete:
  * +tag_old_static	Old style static tags: "file:tag  file  ..".
@@ -496,13 +497,6 @@
 #endif
 
 /*
- * +comments		'comments' option.
- */
-#ifdef FEAT_NORMAL
-# define FEAT_COMMENTS
-#endif
-
-/*
  * +cryptv		Encryption (by Mohsin Ahmed <mosh@sasi.com>).
  */
 #if defined(FEAT_NORMAL) && !defined(FEAT_CRYPT) || defined(PROTO)
diff --git a/src/fold.c b/src/fold.c
index 14c6640..8cadd43 100644
--- a/src/fold.c
+++ b/src/fold.c
@@ -1773,10 +1773,8 @@
 
     if (u_save(lnum - 1, lnum + 1) == OK)
     {
-#if defined(FEAT_COMMENTS)
 	/* Check if the line ends with an unclosed comment */
 	(void)skip_comment(line, FALSE, FALSE, &line_is_comment);
-#endif
 	newline = alloc(line_len + markerlen + STRLEN(cms) + 1);
 	if (newline == NULL)
 	    return;
diff --git a/src/globals.h b/src/globals.h
index 1dcda8f..ac6bd8d 100644
--- a/src/globals.h
+++ b/src/globals.h
@@ -800,7 +800,6 @@
  */
 EXTERN colnr_T	ai_col INIT(= 0);
 
-#ifdef FEAT_COMMENTS
 /*
  * This is a character which will end a start-middle-end comment when typed as
  * the first character on a new line.  It is taken from the last character of
@@ -808,7 +807,6 @@
  * comment end in 'comments'.  It is only valid when did_ai is TRUE.
  */
 EXTERN int     end_comment_pending INIT(= NUL);
-#endif
 
 /*
  * This flag is set after a ":syncbind" to let the check_scrollbind() function
diff --git a/src/insexpand.c b/src/insexpand.c
index eecc7f6..644542e 100644
--- a/src/insexpand.c
+++ b/src/insexpand.c
@@ -3861,17 +3861,13 @@
 	    if (ctrl_x_mode_line_or_eval())
 	    {
 		// Insert a new line, keep indentation but ignore 'comments'
-#ifdef FEAT_COMMENTS
 		char_u *old = curbuf->b_p_com;
 
 		curbuf->b_p_com = (char_u *)"";
-#endif
 		compl_startpos.lnum = curwin->w_cursor.lnum;
 		compl_startpos.col = compl_col;
 		ins_eol('\r');
-#ifdef FEAT_COMMENTS
 		curbuf->b_p_com = old;
-#endif
 		compl_length = 0;
 		compl_col = curwin->w_cursor.col;
 	    }
diff --git a/src/misc1.c b/src/misc1.c
index 4566ca2..d43de06 100644
--- a/src/misc1.c
+++ b/src/misc1.c
@@ -466,11 +466,10 @@
 	return -1;
     pos.lnum = 0;
 
-#ifdef FEAT_COMMENTS
     /* In format_lines() (i.e. not insert mode), fo+=q is needed too...  */
     if ((State & INSERT) || has_format_option(FO_Q_COMS))
 	lead_len = get_leader_len(ml_get(lnum), NULL, FALSE, TRUE);
-#endif
+
     regmatch.regprog = vim_regcomp(curbuf->b_p_flp, RE_MAGIC);
     if (regmatch.regprog != NULL)
     {
@@ -561,7 +560,6 @@
 }
 #endif
 
-#if defined(FEAT_COMMENTS) || defined(PROTO)
 /*
  * get_leader_len() returns the length in bytes of the prefix of the given
  * string which introduces a comment.  If this string is not a comment then
@@ -862,7 +860,6 @@
     }
     return result;
 }
-#endif
 
 /*
  * Return the number of window lines occupied by buffer line "lnum".
@@ -1548,8 +1545,6 @@
 	if (msg_row > 0)
 	    cmdline_row = msg_row - 1;
 	need_wait_return = FALSE;
-	msg_didany = FALSE;
-	msg_didout = FALSE;
     }
     else
 	cmdline_row = save_cmdline_row;
diff --git a/src/normal.c b/src/normal.c
index 4db90d6..98ec9ef 100644
--- a/src/normal.c
+++ b/src/normal.c
@@ -3281,7 +3281,6 @@
 	    }
 	    break;
 	}
-#ifdef FEAT_COMMENTS
 	if (get_leader_len(ml_get_curline(), NULL, FALSE, TRUE) > 0)
 	{
 	    /* Ignore this line, continue at start of next line. */
@@ -3289,7 +3288,6 @@
 	    curwin->w_cursor.col = 0;
 	    continue;
 	}
-#endif
 	valid = is_ident(ml_get_curline(), curwin->w_cursor.col);
 
 	/* If the current position is not a valid identifier and a previous
@@ -7228,10 +7226,8 @@
 					       (cap->cmdchar == 'o' ? 1 : 0))
 		       ) == OK
 		&& open_line(cap->cmdchar == 'O' ? BACKWARD : FORWARD,
-#ifdef FEAT_COMMENTS
-		    has_format_option(FO_OPEN_COMS) ? OPENLINE_DO_COM :
-#endif
-		    0, 0) == OK)
+			 has_format_option(FO_OPEN_COMS) ? OPENLINE_DO_COM : 0,
+								      0) == OK)
 	{
 #ifdef FEAT_CONCEAL
 	    if (curwin->w_p_cole > 0 && oldline != curwin->w_cursor.lnum)
diff --git a/src/ops.c b/src/ops.c
index 85a3758..df765ef 100644
--- a/src/ops.c
+++ b/src/ops.c
@@ -18,11 +18,7 @@
 static void	mb_adjust_opend(oparg_T *oap);
 static int	do_addsub(int op_type, pos_T *pos, int length, linenr_T Prenum1);
 static int	ends_in_white(linenr_T lnum);
-#ifdef FEAT_COMMENTS
 static int	fmt_check_par(linenr_T, int *, char_u **, int do_comments);
-#else
-static int	fmt_check_par(linenr_T);
-#endif
 
 // Flags for third item in "opchars".
 #define OPF_LINES  1	// operator always works on lines
@@ -229,19 +225,19 @@
     int	left,
     int	round,
     int	amount,
-    int call_changed_bytes)	/* call changed_bytes() */
+    int call_changed_bytes)	// call changed_bytes()
 {
     int		count;
     int		i, j;
     int		sw_val = (int)get_sw_value_indent(curbuf);
 
-    count = get_indent();	/* get current indent */
+    count = get_indent();	// get current indent
 
-    if (round)			/* round off indent */
+    if (round)			// round off indent
     {
-	i = count / sw_val;	/* number of p_sw rounded down */
-	j = count % sw_val;	/* extra spaces */
-	if (j && left)		/* first remove extra spaces */
+	i = count / sw_val;	// number of 'shiftwidth' rounded down
+	j = count % sw_val;	// extra spaces
+	if (j && left)		// first remove extra spaces
 	    --amount;
 	if (left)
 	{
@@ -253,7 +249,7 @@
 	    i += amount;
 	count = i * sw_val;
     }
-    else		/* original vi indent */
+    else		// original vi indent
     {
 	if (left)
 	{
@@ -265,7 +261,7 @@
 	    count += sw_val * amount;
     }
 
-    /* Set new indent */
+    // Set new indent
     if (State & VREPLACE_FLAG)
 	change_indent(INDENT_SET, count, FALSE, NUL, call_changed_bytes);
     else
@@ -1944,7 +1940,6 @@
 }
 #endif
 
-#if defined(FEAT_COMMENTS) || defined(PROTO)
 /*
  * If "process" is TRUE and the line begins with a comment leader (possibly
  * after some white space), return a pointer to the text after it. Put a boolean
@@ -2015,7 +2010,6 @@
 
     return line;
 }
-#endif
 
 /*
  * Join 'count' lines (minimal 2) at cursor position.
@@ -2047,12 +2041,10 @@
     linenr_T	t;
     colnr_T	col = 0;
     int		ret = OK;
-#if defined(FEAT_COMMENTS) || defined(PROTO)
     int		*comments = NULL;
     int		remove_comments = (use_formatoptions == TRUE)
 				  && has_format_option(FO_REMOVE_COMS);
     int		prev_was_comment;
-#endif
 #ifdef FEAT_TEXT_PROP
     textprop_T	**prop_lines = NULL;
     int		*prop_lengths = NULL;
@@ -2068,7 +2060,6 @@
     spaces = lalloc_clear(count, TRUE);
     if (spaces == NULL)
 	return FAIL;
-#if defined(FEAT_COMMENTS) || defined(PROTO)
     if (remove_comments)
     {
 	comments = lalloc_clear(count * sizeof(int), TRUE);
@@ -2078,7 +2069,6 @@
 	    return FAIL;
 	}
     }
-#endif
 
     /*
      * Don't move anything yet, just compute the final line length
@@ -2094,7 +2084,6 @@
 	    curwin->w_buffer->b_op_start.lnum = curwin->w_cursor.lnum;
 	    curwin->w_buffer->b_op_start.col  = (colnr_T)STRLEN(curr);
 	}
-#if defined(FEAT_COMMENTS) || defined(PROTO)
 	if (remove_comments)
 	{
 	    /* We don't want to remove the comment leader if the
@@ -2111,7 +2100,6 @@
 		curr = skip_comment(curr, FALSE, insert_space,
 							   &prev_was_comment);
 	}
-#endif
 
 	if (insert_space && t > 0)
 	{
@@ -2230,10 +2218,8 @@
 #endif
 
 	curr = curr_start = ml_get((linenr_T)(curwin->w_cursor.lnum + t - 1));
-#if defined(FEAT_COMMENTS)
 	if (remove_comments)
 	    curr += comments[t - 1];
-#endif
 	if (insert_space && t > 1)
 	    curr = skipwhite(curr);
 	currsize = (int)STRLEN(curr);
@@ -2282,14 +2268,11 @@
 
 theend:
     vim_free(spaces);
-#if defined(FEAT_COMMENTS) || defined(PROTO)
     if (remove_comments)
 	vim_free(comments);
-#endif
     return ret;
 }
 
-#ifdef FEAT_COMMENTS
 /*
  * Return TRUE if the two comment leaders given are the same.  "lnum" is
  * the first line.  White-space is ignored.  Note that the whole of
@@ -2365,7 +2348,6 @@
     }
     return (idx2 == leader2_len && idx1 == leader1_len);
 }
-#endif
 
 /*
  * Implementation of the format operator 'gq'.
@@ -2513,14 +2495,12 @@
     int		is_end_par;		/* at end of paragraph */
     int		prev_is_end_par = FALSE;/* prev. line not part of parag. */
     int		next_is_start_par = FALSE;
-#ifdef FEAT_COMMENTS
     int		leader_len = 0;		/* leader len of current line */
     int		next_leader_len;	/* leader len of next line */
     char_u	*leader_flags = NULL;	/* flags for leader of current line */
     char_u	*next_leader_flags;	/* flags for leader of next line */
     int		do_comments;		/* format comments */
     int		do_comments_list = 0;	/* format comments with 'n' or '2' */
-#endif
     int		advance = TRUE;
     int		second_indent = -1;	/* indent for second line (comment
 					 * aware) */
@@ -2538,9 +2518,7 @@
     max_len = comp_textwidth(TRUE) * 3;
 
     /* check for 'q', '2' and '1' in 'formatoptions' */
-#ifdef FEAT_COMMENTS
     do_comments = has_format_option(FO_Q_COMS);
-#endif
     do_second_indent = has_format_option(FO_Q_SECOND);
     do_number_indent = has_format_option(FO_Q_NUMBER);
     do_trail_white = has_format_option(FO_WHITE_PAR);
@@ -2550,17 +2528,11 @@
      */
     if (curwin->w_cursor.lnum > 1)
 	is_not_par = fmt_check_par(curwin->w_cursor.lnum - 1
-#ifdef FEAT_COMMENTS
-				, &leader_len, &leader_flags, do_comments
-#endif
-				);
+				, &leader_len, &leader_flags, do_comments);
     else
 	is_not_par = TRUE;
     next_is_not_par = fmt_check_par(curwin->w_cursor.lnum
-#ifdef FEAT_COMMENTS
-			   , &next_leader_len, &next_leader_flags, do_comments
-#endif
-				);
+			  , &next_leader_len, &next_leader_flags, do_comments);
     is_end_par = (is_not_par || next_is_not_par);
     if (!is_end_par && do_trail_white)
 	is_end_par = !ends_in_white(curwin->w_cursor.lnum - 1);
@@ -2576,10 +2548,8 @@
 	    curwin->w_cursor.lnum++;
 	    prev_is_end_par = is_end_par;
 	    is_not_par = next_is_not_par;
-#ifdef FEAT_COMMENTS
 	    leader_len = next_leader_len;
 	    leader_flags = next_leader_flags;
-#endif
 	}
 
 	/*
@@ -2588,18 +2558,13 @@
 	if (count == 1 || curwin->w_cursor.lnum == curbuf->b_ml.ml_line_count)
 	{
 	    next_is_not_par = TRUE;
-#ifdef FEAT_COMMENTS
 	    next_leader_len = 0;
 	    next_leader_flags = NULL;
-#endif
 	}
 	else
 	{
 	    next_is_not_par = fmt_check_par(curwin->w_cursor.lnum + 1
-#ifdef FEAT_COMMENTS
-			   , &next_leader_len, &next_leader_flags, do_comments
-#endif
-					);
+			  , &next_leader_len, &next_leader_flags, do_comments);
 	    if (do_number_indent)
 		next_is_start_par =
 			   (get_number_indent(curwin->w_cursor.lnum + 1) > 0);
@@ -2630,32 +2595,25 @@
 	    {
 		if (do_second_indent && !LINEEMPTY(curwin->w_cursor.lnum + 1))
 		{
-#ifdef FEAT_COMMENTS
 		    if (leader_len == 0 && next_leader_len == 0)
 		    {
 			/* no comment found */
-#endif
 			second_indent =
 				   get_indent_lnum(curwin->w_cursor.lnum + 1);
-#ifdef FEAT_COMMENTS
 		    }
 		    else
 		    {
 			second_indent = next_leader_len;
 			do_comments_list = 1;
 		    }
-#endif
 		}
 		else if (do_number_indent)
 		{
-#ifdef FEAT_COMMENTS
 		    if (leader_len == 0 && next_leader_len == 0)
 		    {
 			/* no comment found */
-#endif
 			second_indent =
 				     get_number_indent(curwin->w_cursor.lnum);
-#ifdef FEAT_COMMENTS
 		    }
 		    else
 		    {
@@ -2664,7 +2622,6 @@
 				     get_number_indent(curwin->w_cursor.lnum);
 			do_comments_list = 1;
 		    }
-#endif
 		}
 	    }
 
@@ -2672,12 +2629,9 @@
 	     * When the comment leader changes, it's the end of the paragraph.
 	     */
 	    if (curwin->w_cursor.lnum >= curbuf->b_ml.ml_line_count
-#ifdef FEAT_COMMENTS
 		    || !same_leader(curwin->w_cursor.lnum,
 					leader_len, leader_flags,
-					  next_leader_len, next_leader_flags)
-#endif
-		    )
+					   next_leader_len, next_leader_flags))
 		is_end_par = TRUE;
 
 	    /*
@@ -2702,11 +2656,9 @@
 		smd_save = p_smd;
 		p_smd = FALSE;
 		insertchar(NUL, INSCHAR_FORMAT
-#ifdef FEAT_COMMENTS
 			+ (do_comments ? INSCHAR_DO_COM : 0)
 			+ (do_comments && do_comments_list
 						       ? INSCHAR_COM_LIST : 0)
-#endif
 			+ (avoid_fex ? INSCHAR_NO_FEX : 0), second_indent);
 		State = old_State;
 		p_smd = smd_save;
@@ -2735,15 +2687,13 @@
 		curwin->w_cursor.col = 0;
 		if (line_count < 0 && u_save_cursor() == FAIL)
 		    break;
-#ifdef FEAT_COMMENTS
 		if (next_leader_len > 0)
 		{
 		    (void)del_bytes((long)next_leader_len, FALSE, FALSE);
 		    mark_col_adjust(curwin->w_cursor.lnum, (colnr_T)0, 0L,
-						      (long)-next_leader_len, 0);
-		} else
-#endif
-		    if (second_indent > 0)  /* the "leader" for FO_Q_SECOND */
+						    (long)-next_leader_len, 0);
+		}
+		else if (second_indent > 0)  // the "leader" for FO_Q_SECOND
 		{
 		    int indent = getwhitecols_curline();
 
@@ -2797,7 +2747,6 @@
  * previous line.  A new paragraph starts after a blank line, or when the
  * comment leader changes -- webb.
  */
-#ifdef FEAT_COMMENTS
     static int
 fmt_check_par(
     linenr_T	lnum,
@@ -2828,13 +2777,6 @@
 	    || (*leader_len > 0 && *flags == COM_END)
 	    || startPS(lnum, NUL, FALSE));
 }
-#else
-    static int
-fmt_check_par(linenr_T lnum)
-{
-    return (*skipwhite(ml_get(lnum)) == NUL || startPS(lnum, NUL, FALSE));
-}
-#endif
 
 /*
  * Return TRUE when a paragraph starts in line "lnum".  Return FALSE when the
@@ -2844,13 +2786,11 @@
 paragraph_start(linenr_T lnum)
 {
     char_u	*p;
-#ifdef FEAT_COMMENTS
     int		leader_len = 0;		/* leader len of current line */
     char_u	*leader_flags = NULL;	/* flags for leader of current line */
     int		next_leader_len;	/* leader len of next line */
     char_u	*next_leader_flags;	/* flags for leader of next line */
     int		do_comments;		/* format comments */
-#endif
 
     if (lnum <= 1)
 	return TRUE;		/* start of the file */
@@ -2859,21 +2799,11 @@
     if (*p == NUL)
 	return TRUE;		/* after empty line */
 
-#ifdef FEAT_COMMENTS
     do_comments = has_format_option(FO_Q_COMS);
-#endif
-    if (fmt_check_par(lnum - 1
-#ifdef FEAT_COMMENTS
-				, &leader_len, &leader_flags, do_comments
-#endif
-		))
+    if (fmt_check_par(lnum - 1, &leader_len, &leader_flags, do_comments))
 	return TRUE;		/* after non-paragraph line */
 
-    if (fmt_check_par(lnum
-#ifdef FEAT_COMMENTS
-			   , &next_leader_len, &next_leader_flags, do_comments
-#endif
-		))
+    if (fmt_check_par(lnum, &next_leader_len, &next_leader_flags, do_comments))
 	return TRUE;		/* "lnum" is not a paragraph line */
 
     if (has_format_option(FO_WHITE_PAR) && !ends_in_white(lnum - 1))
@@ -2882,11 +2812,9 @@
     if (has_format_option(FO_Q_NUMBER) && (get_number_indent(lnum) > 0))
 	return TRUE;		/* numbered item starts in "lnum". */
 
-#ifdef FEAT_COMMENTS
     if (!same_leader(lnum - 1, leader_len, leader_flags,
 					  next_leader_len, next_leader_flags))
 	return TRUE;		/* change of comment leader. */
-#endif
 
     return FALSE;
 }
diff --git a/src/option.c b/src/option.c
index cd2cdce..51e75c3 100644
--- a/src/option.c
+++ b/src/option.c
@@ -5386,9 +5386,7 @@
 #if defined(FEAT_SMARTINDENT) || defined(FEAT_CINDENT)
 	case PV_CINW:	return (char_u *)&(curbuf->b_p_cinw);
 #endif
-#ifdef FEAT_COMMENTS
 	case PV_COM:	return (char_u *)&(curbuf->b_p_com);
-#endif
 #ifdef FEAT_FOLDING
 	case PV_CMS:	return (char_u *)&(curbuf->b_p_cms);
 #endif
@@ -5844,9 +5842,7 @@
 				 ? vim_strsave(p_vsts_nopaste) : NULL;
 #endif
 	    buf->b_p_sn = p_sn;
-#ifdef FEAT_COMMENTS
 	    buf->b_p_com = vim_strsave(p_com);
-#endif
 #ifdef FEAT_FOLDING
 	    buf->b_p_cms = vim_strsave(p_cms);
 #endif
diff --git a/src/option.h b/src/option.h
index 35efcab..aaa9443 100644
--- a/src/option.h
+++ b/src/option.h
@@ -478,9 +478,7 @@
 #endif
 EXTERN long	p_ph;		// 'pumheight'
 EXTERN long	p_pw;		// 'pumwidth'
-#ifdef FEAT_COMMENTS
 EXTERN char_u	*p_com;		// 'comments'
-#endif
 EXTERN char_u	*p_cpo;		// 'cpoptions'
 #ifdef FEAT_CSCOPE
 EXTERN char_u	*p_csprg;	// 'cscopeprg'
@@ -1094,9 +1092,7 @@
 #ifdef FEAT_FOLDING
     , BV_CMS
 #endif
-#ifdef FEAT_COMMENTS
     , BV_COM
-#endif
     , BV_CPT
     , BV_DICT
     , BV_TSR
diff --git a/src/optiondefs.h b/src/optiondefs.h
index c21c8f6..3745d07 100644
--- a/src/optiondefs.h
+++ b/src/optiondefs.h
@@ -52,9 +52,7 @@
 #ifdef FEAT_FOLDING
 # define PV_CMS		OPT_BUF(BV_CMS)
 #endif
-#ifdef FEAT_COMMENTS
-# define PV_COM		OPT_BUF(BV_COM)
-#endif
+#define PV_COM		OPT_BUF(BV_COM)
 #define PV_CPT		OPT_BUF(BV_CPT)
 #define PV_DICT	OPT_BOTH(OPT_BUF(BV_DICT))
 #define PV_TSR		OPT_BOTH(OPT_BUF(BV_TSR))
@@ -634,14 +632,9 @@
 			    {(char_u *)80L, (char_u *)0L} SCTX_INIT},
     {"comments",    "com",  P_STRING|P_ALLOCED|P_VI_DEF|P_ONECOMMA
 							  |P_NODUP|P_CURSWANT,
-#ifdef FEAT_COMMENTS
 			    (char_u *)&p_com, PV_COM,
 			    {(char_u *)"s1:/*,mb:*,ex:*/,://,b:#,:%,:XCOMM,n:>,fb:-",
 				(char_u *)0L}
-#else
-			    (char_u *)NULL, PV_NONE,
-			    {(char_u *)0L, (char_u *)0L}
-#endif
 			    SCTX_INIT},
     {"commentstring", "cms", P_STRING|P_ALLOCED|P_VI_DEF|P_CURSWANT,
 #ifdef FEAT_FOLDING
diff --git a/src/optionstr.c b/src/optionstr.c
index 44f0759..925ea59 100644
--- a/src/optionstr.c
+++ b/src/optionstr.c
@@ -231,9 +231,7 @@
     check_string_option(&buf->b_p_fo);
     check_string_option(&buf->b_p_flp);
     check_string_option(&buf->b_p_isk);
-#ifdef FEAT_COMMENTS
     check_string_option(&buf->b_p_com);
-#endif
 #ifdef FEAT_FOLDING
     check_string_option(&buf->b_p_cms);
 #endif
@@ -1263,7 +1261,6 @@
 	}
     }
 
-#ifdef FEAT_COMMENTS
     // 'comments'
     else if (gvarp == &p_com)
     {
@@ -1294,7 +1291,6 @@
 	    s = skip_to_option_part(s);
 	}
     }
-#endif
 
     // 'listchars'
     else if (varp == &p_lcs)
diff --git a/src/search.c b/src/search.c
index abf32d6..63171a9 100644
--- a/src/search.c
+++ b/src/search.c
@@ -5393,7 +5393,6 @@
 		     */
 		    if (!define_matched && skip_comments)
 		    {
-#ifdef FEAT_COMMENTS
 			if ((*line != '#' ||
 				STRNCMP(skipwhite(line + 1), "define", 6) != 0)
 				&& get_leader_len(line, NULL, FALSE, TRUE))
@@ -5408,7 +5407,6 @@
 			p = skipwhite(line);
 			if (matched
 				|| (p[0] == '/' && p[1] == '*') || p[0] == '*')
-#endif
 			    for (p = line; *p && p < startp; ++p)
 			    {
 				if (matched
diff --git a/src/structs.h b/src/structs.h
index adbb820..9e69001 100644
--- a/src/structs.h
+++ b/src/structs.h
@@ -2429,9 +2429,7 @@
 #if defined(FEAT_CINDENT) || defined(FEAT_SMARTINDENT)
     char_u	*b_p_cinw;	// 'cinwords'
 #endif
-#ifdef FEAT_COMMENTS
     char_u	*b_p_com;	// 'comments'
-#endif
 #ifdef FEAT_FOLDING
     char_u	*b_p_cms;	// 'commentstring'
 #endif
diff --git a/src/version.c b/src/version.c
index 32ddda8..8890193 100644
--- a/src/version.c
+++ b/src/version.c
@@ -165,11 +165,7 @@
 #else
 	"-cmdline_info",
 #endif
-#ifdef FEAT_COMMENTS
 	"+comments",
-#else
-	"-comments",
-#endif
 #ifdef FEAT_CONCEAL
 	"+conceal",
 #else
@@ -758,6 +754,8 @@
 static int included_patches[] =
 {   /* Add new patch number below this line */
 /**/
+    2096,
+/**/
     2095,
 /**/
     2094,