diff --git a/core/modules/jsonapi/src/Normalizer/JsonApiDocumentTopLevelNormalizer.php b/core/modules/jsonapi/src/Normalizer/JsonApiDocumentTopLevelNormalizer.php
index 09041ef..d3aaab0 100644
--- a/core/modules/jsonapi/src/Normalizer/JsonApiDocumentTopLevelNormalizer.php
+++ b/core/modules/jsonapi/src/Normalizer/JsonApiDocumentTopLevelNormalizer.php
@@ -2,6 +2,7 @@
 
 namespace Drupal\jsonapi\Normalizer;
 
+use Drupal\Component\Utility\NestedArray;
 use Drupal\Core\Entity\EntityTypeManagerInterface;
 use Drupal\Core\Field\EntityReferenceFieldItemListInterface;
 use Drupal\jsonapi\Context\CurrentContext;
@@ -124,10 +125,16 @@ public function normalize($object, $format = NULL, array $context = array()) {
     $normalized = $value_extractor->rasterizeValue();
     $included = array_filter($value_extractor->rasterizeIncludes());
     if (!empty($included)) {
-      $included = array_map(function ($value) {
-        return $value['data'] === FALSE ? ['meta' => $value['meta']] : $value['data'];
-      }, $included);
-      $normalized['included'] = $included;
+      $normalized['included'] = [];
+      foreach ($included as $included_item) {
+        if ($included_item['data'] === FALSE) {
+          unset($included_item['data']);
+          $normalized = NestedArray::mergeDeep($normalized, $included_item);
+        }
+        else {
+          $normalized['included'][] = $included_item['data'];
+        }
+      }
     }
 
     return $normalized;
diff --git a/core/modules/jsonapi/tests/src/Kernel/Normalizer/JsonApiDocumentTopLevelNormalizerTest.php b/core/modules/jsonapi/tests/src/Kernel/Normalizer/JsonApiDocumentTopLevelNormalizerTest.php
index 7feb0d0..9316bcf 100644
--- a/core/modules/jsonapi/tests/src/Kernel/Normalizer/JsonApiDocumentTopLevelNormalizerTest.php
+++ b/core/modules/jsonapi/tests/src/Kernel/Normalizer/JsonApiDocumentTopLevelNormalizerTest.php
@@ -221,12 +221,12 @@ public function testNormalize() {
     ], $normalized['data']['relationships']['uid']);
     $this->assertEquals(
       'Access checks failed for entity user:' . $this->user->id() . '.',
-      $normalized['included'][0]['meta']['errors'][0]['detail']
+      $normalized['meta']['errors'][0]['detail']
     );
-    $this->assertEquals(403, $normalized['included'][0]['meta']['errors'][0]['status']);
-    $this->assertEquals($this->term1->uuid(), $normalized['included'][1]['id']);
-    $this->assertEquals('taxonomy_term--tags', $normalized['included'][1]['type']);
-    $this->assertEquals($this->term1->label(), $normalized['included'][1]['attributes']['name']);
+    $this->assertEquals(403, $normalized['meta']['errors'][0]['status']);
+    $this->assertEquals($this->term1->uuid(), $normalized['included'][0]['id']);
+    $this->assertEquals('taxonomy_term--tags', $normalized['included'][0]['type']);
+    $this->assertEquals($this->term1->label(), $normalized['included'][0]['attributes']['name']);
     $this->assertTrue(!isset($normalized['included'][0]['attributes']['created']));
     // Make sure that the cache tags for the includes and the requested entities
     // are bubbling as expected.
@@ -310,8 +310,9 @@ public function testNormalizeUuid() {
     $this->assertStringMatchesFormat($this->node->uuid(), $normalized['data']['id']);
     $this->assertEquals($this->node->type->entity->uuid(), $normalized['data']['relationships']['type']['data']['id']);
     $this->assertEquals($this->user->uuid(), $normalized['data']['relationships']['uid']['data']['id']);
-    $this->assertTrue(empty($normalized['included'][0]['id']));
-    $this->assertEquals($this->term1->uuid(), $normalized['included'][1]['id']);
+    $this->assertFalse(empty($normalized['included'][0]['id']));
+    $this->assertFalse(empty($normalized['meta']['errors']));
+    $this->assertEquals($this->term1->uuid(), $normalized['included'][0]['id']);
     // Make sure that the cache tags for the includes and the requested entities
     // are bubbling as expected.
     $this->assertSame(