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The distinction between "include the following" or "includes the following" is whether you have a singular or plural noun/pronoun, and/or whether it is first-person or not.

Example sentences for "include" and "include the following":

I include the following as my best achievements: graduating from college, raising my daughter, and my work as a nurse.

(I = singular & first person pronoun)

We include a flyer describing our services in every invoice mailed to our customers.

OR, using a noun for "we" -- The plumbers include a flyer describing their services in every invoice mailed to their customers.

We include the following flyers describing our services in every invoice mailed to our customers: a basic flyer, a price flyer, and a guarantee of services flyer.

OR -- The plumbers include the following flyers describing their services in every invoice mailed to their customers: a basic flyer, a price flyer, and a guarantee of services flyer.

Example sentences for "includes" and "includes the following":

Every time George sends me a gift, he includes a card professing his love for me.

Every time George justifies his love for me, he includes the following reasons: he says he can't live without me; I'm "too beautiful"; and he "loves my mind".

She includes Mary Jane among her friends, even though most people detest Mary Jane.

OR using a name in place of "she" - Carla includes Mary Jane among her friends, even though most people detest Mary Jane.

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Q: How do you decide the correct grammar in sentences that 'include the following' or 'includes the following'?
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