diff --git a/src/libraries/System.Formats.Tar/src/System/Formats/Tar/TarEntry.cs b/src/libraries/System.Formats.Tar/src/System/Formats/Tar/TarEntry.cs
index 0800f39ecf0285..6636ca66cef0fa 100644
--- a/src/libraries/System.Formats.Tar/src/System/Formats/Tar/TarEntry.cs
+++ b/src/libraries/System.Formats.Tar/src/System/Formats/Tar/TarEntry.cs
@@ -263,7 +263,11 @@ internal void ExtractRelativeToDirectory(string destinationDirectoryPath, bool o
 
             string destinationDirectoryFullPath = destinationDirectoryPath.EndsWith(Path.DirectorySeparatorChar) ? destinationDirectoryPath : destinationDirectoryPath + Path.DirectorySeparatorChar;
 
-            string fileDestinationPath = GetSanitizedFullPath(destinationDirectoryFullPath, Name, SR.TarExtractingResultsFileOutside);
+            string? fileDestinationPath = GetSanitizedFullPath(destinationDirectoryFullPath, Name);
+            if (fileDestinationPath == null)
+            {
+                throw new IOException(string.Format(SR.TarExtractingResultsFileOutside, Name, destinationDirectoryFullPath));
+            }
 
             string? linkTargetPath = null;
             if (EntryType is TarEntryType.SymbolicLink or TarEntryType.HardLink)
@@ -273,7 +277,11 @@ internal void ExtractRelativeToDirectory(string destinationDirectoryPath, bool o
                     throw new FormatException(SR.TarEntryHardLinkOrSymlinkLinkNameEmpty);
                 }
 
-                linkTargetPath = GetSanitizedFullPath(destinationDirectoryFullPath, LinkName, SR.TarExtractingResultsLinkOutside);
+                linkTargetPath = GetSanitizedFullPath(destinationDirectoryFullPath, LinkName);
+                if (linkTargetPath == null)
+                {
+                    throw new IOException(string.Format(SR.TarExtractingResultsLinkOutside, LinkName, destinationDirectoryFullPath));
+                }
             }
 
             if (EntryType == TarEntryType.Directory)
@@ -286,26 +294,16 @@ internal void ExtractRelativeToDirectory(string destinationDirectoryPath, bool o
                 Directory.CreateDirectory(Path.GetDirectoryName(fileDestinationPath)!);
                 ExtractToFileInternal(fileDestinationPath, linkTargetPath, overwrite);
             }
+        }
 
-            // If the path can be extracted in the specified destination directory, returns the full path with sanitized file name. Otherwise, throws.
-            static string GetSanitizedFullPath(string destinationDirectoryFullPath, string path, string exceptionMessage)
-            {
-                string actualPath = Path.Join(Path.GetDirectoryName(path), ArchivingUtils.SanitizeEntryFilePath(Path.GetFileName(path)));
-
-                if (!Path.IsPathFullyQualified(actualPath))
-                {
-                    actualPath = Path.Combine(destinationDirectoryFullPath, actualPath);
-                }
-
-                actualPath = Path.GetFullPath(actualPath);
-
-                if (!actualPath.StartsWith(destinationDirectoryFullPath, PathInternal.StringComparison))
-                {
-                    throw new IOException(string.Format(exceptionMessage, path, destinationDirectoryFullPath));
-                }
+        // If the path can be extracted in the specified destination directory, returns the full path with sanitized file name. Otherwise, returns null.
+        private static string? GetSanitizedFullPath(string destinationDirectoryFullPath, string path)
+        {
+            string actualPath = Path.IsPathFullyQualified(path) ? path : Path.Combine(destinationDirectoryFullPath, path);
+            actualPath = Path.Join(Path.GetDirectoryName(actualPath), ArchivingUtils.SanitizeEntryFilePath(Path.GetFileName(actualPath)));
+            actualPath = Path.GetFullPath(actualPath); // Normalizes relative segments
 
-                return actualPath;
-            }
+            return actualPath.StartsWith(destinationDirectoryFullPath, PathInternal.StringComparison) ? actualPath : null;
         }
 
         // Extracts the current entry into the filesystem, regardless of the entry type.
diff --git a/src/libraries/System.Formats.Tar/tests/TarFile/TarFile.ExtractToDirectory.Stream.Tests.cs b/src/libraries/System.Formats.Tar/tests/TarFile/TarFile.ExtractToDirectory.Stream.Tests.cs
index 5bb0d9b2c3eb49..6b30c1fdd3f5f5 100644
--- a/src/libraries/System.Formats.Tar/tests/TarFile/TarFile.ExtractToDirectory.Stream.Tests.cs
+++ b/src/libraries/System.Formats.Tar/tests/TarFile/TarFile.ExtractToDirectory.Stream.Tests.cs
@@ -1,7 +1,7 @@
 // Licensed to the .NET Foundation under one or more agreements.
 // The .NET Foundation licenses this file to you under the MIT license.
 
-using System.Collections.Generic;
+using Microsoft.DotNet.RemoteExecutor;
 using System.IO;
 using System.Linq;
 using Xunit;
@@ -52,7 +52,7 @@ public void ExtractEntry_ManySubfolderSegments_NoPrecedingDirectoryEntries()
             string fileWithTwoSegments = Path.Join(secondSegment, "c.txt");
 
             using MemoryStream archive = new MemoryStream();
-            using (TarWriter writer = new TarWriter(archive, TarFormat.Ustar, leaveOpen: true))
+            using (TarWriter writer = new TarWriter(archive, TarFormat.Pax, leaveOpen: true))
             {
                 // No preceding directory entries for the segments
                 UstarTarEntry entry = new UstarTarEntry(TarEntryType.RegularFile, fileWithTwoSegments);
@@ -78,7 +78,7 @@ public void ExtractEntry_ManySubfolderSegments_NoPrecedingDirectoryEntries()
         public void Extract_LinkEntry_TargetOutsideDirectory(TarEntryType entryType)
         {
             using MemoryStream archive = new MemoryStream();
-            using (TarWriter writer = new TarWriter(archive, TarFormat.Ustar, leaveOpen: true))
+            using (TarWriter writer = new TarWriter(archive, TarFormat.Pax, leaveOpen: true))
             {
                 UstarTarEntry entry = new UstarTarEntry(entryType, "link");
                 entry.LinkName = PlatformDetection.IsWindows ? @"C:\Windows\System32\notepad.exe" : "/usr/bin/nano";
@@ -97,8 +97,9 @@ public void Extract_LinkEntry_TargetOutsideDirectory(TarEntryType entryType)
         [ConditionalFact(typeof(MountHelper), nameof(MountHelper.CanCreateSymbolicLinks))]
         public void Extract_SymbolicLinkEntry_TargetInsideDirectory() => Extract_LinkEntry_TargetInsideDirectory_Internal(TarEntryType.SymbolicLink);
 
-        [Fact]
-        [ActiveIssue("https://github.com/dotnet/runtime/issues/68360", TestPlatforms.Android | TestPlatforms.LinuxBionic | TestPlatforms.iOS | TestPlatforms.tvOS)]
+        private static bool SupportsHardLinkCreation => !PlatformDetection.IsAndroid;
+
+        [ConditionalFact(nameof(SupportsHardLinkCreation))]
         public void Extract_HardLinkEntry_TargetInsideDirectory() => Extract_LinkEntry_TargetInsideDirectory_Internal(TarEntryType.HardLink);
 
         private void Extract_LinkEntry_TargetInsideDirectory_Internal(TarEntryType entryType)
@@ -112,7 +113,7 @@ private void Extract_LinkEntry_TargetInsideDirectory_Internal(TarEntryType entry
             File.Create(targetPath).Dispose();
 
             using MemoryStream archive = new MemoryStream();
-            using (TarWriter writer = new TarWriter(archive, TarFormat.Ustar, leaveOpen: true))
+            using (TarWriter writer = new TarWriter(archive, TarFormat.Pax, leaveOpen: true))
             {
                 UstarTarEntry entry = new UstarTarEntry(entryType, linkName);
                 entry.LinkName = targetPath;