diff --git a/pcapkit/protocols/internet/ipv4.py b/pcapkit/protocols/internet/ipv4.py
index fc45c9ef76..25a1bbb252 100644
--- a/pcapkit/protocols/internet/ipv4.py
+++ b/pcapkit/protocols/internet/ipv4.py
@@ -517,6 +517,10 @@ def _make_data(cls, data: 'Data_IPv4') -> 'dict[str, Any]':  # type: ignore[over
             Key-value pairs for protocol construction.
 
         """
+        # NOTE: ``make`` takes ``offset`` in on-wire 8-octet units, while
+        # ``data.offset`` is in octets (see :meth:`read`), so scale back down to
+        # keep the data-to-schema round trip exact, mirroring
+        # :meth:`pcapkit.protocols.internet.ipv6_frag.IPv6_Frag._make_data`.
         return {
             'tos_pre': data.tos.pre,
             'tos_del': data.tos['del'],
@@ -526,13 +530,16 @@ def _make_data(cls, data: 'Data_IPv4') -> 'dict[str, Any]':  # type: ignore[over
             'id': data.id,
             'df': data.flags.df,
             'mf': data.flags.mf,
-            'offset': data.offset,
+            'offset': data.offset // 8,
             'ttl': data.ttl,
             'protocol': data.protocol,
             'checksum': data.checksum,
             'src': data.src,
             'dst': data.dst,
-            'options': data.options,
+            # NOTE: ``options`` is only present on ``data`` when the packet's
+            # ``hdr_len`` exceeds the fixed 20-octet header (see :meth:`read`),
+            # so read it defensively rather than assuming it always exists.
+            'options': getattr(data, 'options', None),
             'payload': cls._make_payload(data),
         }
 
@@ -1359,7 +1366,11 @@ def _make_opt_sec(self, kind: 'Enum_OptionNumber', option: 'Optional[Data_SECOpt
         Args:
             kind: option type code
             option: option data
-            sec: security option
+            level: classification level
+            level_default: default value for classification level
+            level_namespace: namespace for classification level
+            level_reversed: whether classification level is reversed
+            authorities: list of protection authority flags
             **kwargs: arbitrary keyword arguments
 
         Returns:
@@ -1773,8 +1784,8 @@ def _make_opt_qs(self, kind: 'Enum_OptionNumber', option: 'Optional[Data_QuickSt
         """Make IPv4 Quick-Start (``QS``) option.
 
         Args:
-            code: option type value
-            opt: option data
+            kind: option type code
+            option: option data
             func: QS function type
             func_default: default value for QS function type
             func_namespace: namespace for QS function type
diff --git a/tests/protocols/internet/test_ipv4_unit.py b/tests/protocols/internet/test_ipv4_unit.py
index 808a079b2a..42cd85a5b9 100644
--- a/tests/protocols/internet/test_ipv4_unit.py
+++ b/tests/protocols/internet/test_ipv4_unit.py
@@ -2,10 +2,12 @@
 
 import datetime
 import importlib.util
+import io
 from ipaddress import ip_address
 import types
 import unittest
 from unittest import mock
+import warnings
 
 from tests._support import purge_modules
 
@@ -56,6 +58,54 @@ class DummyDict(dict):
         self.assertEqual(values['dst'], '198.51.100.20')
         self.assertIn('payload', values)
 
+    def test_ipv4_make_data_scales_offset_and_defaults_missing_options(self) -> None:
+        """Regression test for #494.
+
+        Two defects live in :meth:`IPv4._make_data
+        <pcapkit.protocols.internet.ipv4.IPv4._make_data>`: the fragment
+        ``offset`` was handed back in octets to a parameter that
+        :meth:`IPv4.make <pcapkit.protocols.internet.ipv4.IPv4.make>` takes in
+        on-wire 8-octet units (:rfc:`791`), and ``data.options`` was read
+        unconditionally even though :meth:`IPv4.read
+        <pcapkit.protocols.internet.ipv4.IPv4.read>` only sets it when
+        ``hdr_len`` exceeds the fixed 20-octet header.
+
+        The two interact: the missing-``options`` ``AttributeError`` fires
+        before the unscaled ``offset`` can even be returned, so a fixture
+        that always supplies ``options`` -- like the ``DummyDict`` one above,
+        which also uses ``offset=0``, the one value for which the missing
+        ``// 8`` is invisible -- cannot catch either. This test uses a
+        non-zero offset *and* a real packet with no options, so both
+        defects are exercised together, exactly as the issue's own repro
+        does.
+
+        """
+        from pcapkit.protocols.internet.ipv4 import IPv4
+
+        proto = object.__new__(IPv4)
+
+        # Wire Fragment Offset of 5 (8-octet units), no options -> hdr_len
+        # stays at the fixed 20 octets and read() never sets ``.options``.
+        with warnings.catch_warnings():
+            warnings.simplefilter('ignore')
+            raw = proto.make(offset=5, protocol=6, payload=b'\xaa' * 8).pack()
+            data = IPv4(io.BytesIO(raw), len(raw)).info
+
+        self.assertFalse(hasattr(data, 'options'))
+        self.assertEqual(data.offset, 40)  # read() scales wire units to octets
+
+        values = IPv4._make_data(data)
+        self.assertEqual(values['offset'], 5)  # scaled back down to wire units
+        self.assertIsNone(values['options'])
+
+        # Full round trip: re-packing with the recovered offset must
+        # reproduce the exact original wire bytes.
+        with warnings.catch_warnings():
+            warnings.simplefilter('ignore')
+            raw2 = proto.make(offset=values['offset'], protocol=6,
+                              payload=b'\xaa' * 8).pack()
+        self.assertEqual(raw, raw2)
+
     def test_ipv4_properties_read_and_make_cover_packet_paths(self) -> None:
         from pcapkit.const.ipv4.option_number import OptionNumber
         from pcapkit.const.reg.transtype import TransType