diff -u b/core/includes/theme.inc b/core/includes/theme.inc
--- b/core/includes/theme.inc
+++ b/core/includes/theme.inc
@@ -2078,7 +2078,7 @@
     // the <a> element of a field item being rendered as a link). Other field
     // formatters leave them within $element['#items'][$delta]['_attributes'] to
     // be rendered on the item wrappers provided by field.html.twig.
-    $variables['items'][$delta]['attributes'] = !empty($element['#items'][$delta]->_attributes) ? new Attribute($element['#items'][$delta]->_attributes) : clone($default_attributes);
+    $variables['items'][$delta]['#attributes'] = !empty($element['#items'][$delta]->_attributes) ? new Attribute($element['#items'][$delta]->_attributes) : clone($default_attributes);
     $delta++;
   }
 }
diff -u b/core/modules/comment/comment.module b/core/modules/comment/comment.module
--- b/core/modules/comment/comment.module
+++ b/core/modules/comment/comment.module
@@ -841,7 +841,7 @@
     $variables['title_attributes']['class'][] = 'title';
 
     // Append additional attributes (eg. RDFa) from the first field item.
-    $variables['attributes'] += $variables['item_attributes'][0]->storage();
+    $variables['attributes'] += $variables['items'][0]['attributes']->storage();
 
     // Create separate variables for the comments and comment form.
     $variables['comments'] = $element[0]['comments'];
@@ -868,7 +868,7 @@
     $variables['title_attributes']['class'][] = 'title';
 
     // Append additional attributes (eg. RDFa) from the first field item.
-    $variables['attributes'] += $variables['items'][0]['attributes']->storage();
+    $variables['attributes'] += $variables['item_attributes'][0]->storage();
 
     // Create separate variables for the comments and comment form.
     $variables['comments'] = $element[0]['comments'];
diff -u b/core/modules/system/templates/field.html.twig b/core/modules/system/templates/field.html.twig
--- b/core/modules/system/templates/field.html.twig
+++ b/core/modules/system/templates/field.html.twig
@@ -36,7 +36,7 @@
   {% endif %}
   <div{{ content_attributes.addClass('field-items') }}>
     {% for item in items %}
-      <div{{ item.attributes.addClass('field-item') }}>{{ item.value }}</div>
+      <div{{ item['#attributes'].addClass('field-item') }}>{{ item.value }}</div>
     {% endfor %}
   </div>
 </div>
diff -u b/core/themes/bartik/templates/field--taxonomy-term-reference.html.twig b/core/themes/bartik/templates/field--taxonomy-term-reference.html.twig
--- b/core/themes/bartik/templates/field--taxonomy-term-reference.html.twig
+++ b/core/themes/bartik/templates/field--taxonomy-term-reference.html.twig
@@ -23,7 +23,7 @@
   {% endif %}
   <ul{{ content_attributes.addClass('links', 'field-items') }}>
     {% for item in items %}
-      <li{{ item.attributes }}>{{ item.value }}</li>
+      <li{{ item['#attributes'] }}>{{ item.value }}</li>
     {% endfor %}
   </ul>
 </div>