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/usr/src/gcc-4.9/debian/patches/pr61126.diff is in gcc-4.9-source 4.9.3-13ubuntu2.

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Index: gcc/fortran/lang.opt
===================================================================
--- a/src/gcc/fortran/lang.opt	(revision 210277)
+++ b/src/gcc/fortran/lang.opt	(working copy)
@@ -301,6 +301,10 @@
 Fortran Warning
 Warn about unused dummy arguments.
 
+Wunused-parameter
+LangEnabledBy(Fortran,Wextra)
+; Documented in common.opt
+
 Wzerotrip
 Fortran Warning
 Warn about zero-trip DO loops
Index: gcc/fortran/options.c
===================================================================
--- a/src/gcc/fortran/options.c	(revision 210277)
+++ b/src/gcc/fortran/options.c	(working copy)
@@ -674,12 +674,7 @@
       break;
 
     case OPT_Wextra:
-      handle_generated_option (&global_options, &global_options_set,
-			       OPT_Wunused_parameter, NULL, value,
-			       gfc_option_lang_mask (), kind, loc,
-			       handlers, global_dc);
       set_Wextra (value);
-
       break;
 
     case OPT_Wfunction_elimination:
Index: gcc/opts-global.c
===================================================================
--- a/src/gcc/opts-global.c	(revision 210277)
+++ b/src/gcc/opts-global.c	(working copy)
@@ -273,10 +273,10 @@
   handlers->unknown_option_callback = unknown_option_callback;
   handlers->wrong_lang_callback = complain_wrong_lang;
   handlers->num_handlers = 3;
-  handlers->handlers[0].handler = lang_handle_option;
-  handlers->handlers[0].mask = initial_lang_mask;
-  handlers->handlers[1].handler = common_handle_option;
-  handlers->handlers[1].mask = CL_COMMON;
+  handlers->handlers[0].handler = common_handle_option;
+  handlers->handlers[0].mask = CL_COMMON;
+  handlers->handlers[1].handler = lang_handle_option;
+  handlers->handlers[1].mask = initial_lang_mask;
   handlers->handlers[2].handler = target_handle_option;
   handlers->handlers[2].mask = CL_TARGET;
 }