diff --git a/homeassistant/helpers/restore_state.py b/homeassistant/helpers/restore_state.py
index 4a67193734e..5ab4cbe87eb 100644
--- a/homeassistant/helpers/restore_state.py
+++ b/homeassistant/helpers/restore_state.py
@@ -13,6 +13,7 @@ from homeassistant.core import (
     valid_entity_id,
 )
 from homeassistant.exceptions import HomeAssistantError
+from homeassistant.helpers import entity_registry
 from homeassistant.helpers.entity import Entity
 from homeassistant.helpers.event import async_track_time_interval
 from homeassistant.helpers.json import JSONEncoder
@@ -123,19 +124,27 @@ class RestoreStateData:
         """
         now = dt_util.utcnow()
         all_states = self.hass.states.async_all()
-        current_entity_ids = set(state.entity_id for state in all_states)
+        # Entities currently backed by an entity object
+        current_entity_ids = set(
+            state.entity_id
+            for state in all_states
+            if not state.attributes.get(entity_registry.ATTR_RESTORED)
+        )
 
         # Start with the currently registered states
         stored_states = [
             StoredState(state, now)
             for state in all_states
-            if state.entity_id in self.entity_ids
+            if state.entity_id in self.entity_ids and
+            # Ignore all states that are entity registry placeholders
+            not state.attributes.get(entity_registry.ATTR_RESTORED)
         ]
-
         expiration_time = now - STATE_EXPIRATION
 
         for entity_id, stored_state in self.last_states.items():
             # Don't save old states that have entities in the current run
+            # They are either registered and already part of stored_states,
+            # or no longer care about restoring.
             if entity_id in current_entity_ids:
                 continue
 
diff --git a/tests/helpers/test_restore_state.py b/tests/helpers/test_restore_state.py
index 97004362d20..da2acee6625 100644
--- a/tests/helpers/test_restore_state.py
+++ b/tests/helpers/test_restore_state.py
@@ -103,6 +103,7 @@ async def test_dump_data(hass):
         State("input_boolean.b0", "on"),
         State("input_boolean.b1", "on"),
         State("input_boolean.b2", "on"),
+        State("input_boolean.b5", "unavailable", {"restored": True}),
     ]
 
     entity = Entity()
@@ -126,6 +127,7 @@ async def test_dump_data(hass):
             State("input_boolean.b4", "off"),
             datetime(1985, 10, 26, 1, 22, tzinfo=dt_util.UTC),
         ),
+        "input_boolean.b5": StoredState(State("input_boolean.b5", "off"), now),
     }
 
     with patch(
@@ -142,11 +144,14 @@ async def test_dump_data(hass):
     # b2 should not be written, since it is not registered with the helper
     # b3 should be written, since it is still not expired
     # b4 should not be written, since it is now expired
-    assert len(written_states) == 2
+    # b5 should be written, since current state is restored by entity registry
+    assert len(written_states) == 3
     assert written_states[0]["state"]["entity_id"] == "input_boolean.b1"
     assert written_states[0]["state"]["state"] == "on"
     assert written_states[1]["state"]["entity_id"] == "input_boolean.b3"
     assert written_states[1]["state"]["state"] == "off"
+    assert written_states[2]["state"]["entity_id"] == "input_boolean.b5"
+    assert written_states[2]["state"]["state"] == "off"
 
     # Test that removed entities are not persisted
     await entity.async_remove()
@@ -159,9 +164,11 @@ async def test_dump_data(hass):
     assert mock_write_data.called
     args = mock_write_data.mock_calls[0][1]
     written_states = args[0]
-    assert len(written_states) == 1
+    assert len(written_states) == 2
     assert written_states[0]["state"]["entity_id"] == "input_boolean.b3"
     assert written_states[0]["state"]["state"] == "off"
+    assert written_states[1]["state"]["entity_id"] == "input_boolean.b5"
+    assert written_states[1]["state"]["state"] == "off"
 
 
 async def test_dump_error(hass):