diff --git a/src/poetry/core/masonry/builders/builder.py b/src/poetry/core/masonry/builders/builder.py
index 8fcc9ad3a..129a4c422 100644
--- a/src/poetry/core/masonry/builders/builder.py
+++ b/src/poetry/core/masonry/builders/builder.py
@@ -55,14 +55,14 @@ def _module(self) -> Module:
 
         packages: list[dict[str, Any]] = []
         includes: list[dict[str, Any]] = []
-        for source_list, target_list in [
-            (self._package.packages, packages),
-            (self._package.include, includes),
+        for source_list, target_list, default in [
+            (self._package.packages, packages, ["sdist", "wheel"]),
+            (self._package.include, includes, ["sdist"]),
         ]:
             for item in source_list:
                 # Default to including in both sdist & wheel
                 # if the `format` key is not provided.
-                formats = item.get("format", ["sdist", "wheel"])
+                formats = item.get("format", default)
                 if not isinstance(formats, list):
                     formats = [formats]
 
diff --git a/tests/masonry/builders/fixtures/exclude_nested_data_toml/pyproject.toml b/tests/masonry/builders/fixtures/exclude_nested_data_toml/pyproject.toml
index 0747ae636..f18231f2c 100644
--- a/tests/masonry/builders/fixtures/exclude_nested_data_toml/pyproject.toml
+++ b/tests/masonry/builders/fixtures/exclude_nested_data_toml/pyproject.toml
@@ -10,7 +10,7 @@ license = "MIT"
 readme = "README.rst"
 
 exclude = ["**/data/", "**/*/item*"]
-include = ["my_package/data/data2.txt"]
+include = [{path = "my_package/data/data2.txt", format = ["sdist", "wheel"]}]
 
 homepage = "https://python-poetry.org/"
 repository = "https://github.com/python-poetry/poetry"
diff --git a/tests/masonry/builders/fixtures/include_excluded_code/pyproject.toml b/tests/masonry/builders/fixtures/include_excluded_code/pyproject.toml
index a69ea1808..0b6bf8e8f 100644
--- a/tests/masonry/builders/fixtures/include_excluded_code/pyproject.toml
+++ b/tests/masonry/builders/fixtures/include_excluded_code/pyproject.toml
@@ -8,7 +8,7 @@ packages = [{include='my_package', from='lib'}]
 # Simulate excluding due to .gitignore
 exclude = ['lib/my_package/generated.py']
 # Include again
-include = ['lib/my_package/generated.py']
+include = [{ path = 'lib/my_package/generated.py', format = ["sdist", "wheel"] }]
 
 [tool.poetry.dependencies]
 python = "^3.8"
diff --git a/tests/masonry/builders/fixtures/with-include/pyproject.toml b/tests/masonry/builders/fixtures/with-include/pyproject.toml
index 8650f524d..ad94f6467 100644
--- a/tests/masonry/builders/fixtures/with-include/pyproject.toml
+++ b/tests/masonry/builders/fixtures/with-include/pyproject.toml
@@ -33,8 +33,8 @@ packages = [
 ]
 
 include = [
-    "extra_dir/vcs_excluded.py",
-    "notes.txt"
+    { path = "extra_dir/vcs_excluded.py", format = ["sdist", "wheel"] },
+    "notes.txt",  # default is sdist only
 ]
 
 
diff --git a/tests/masonry/builders/test_complete.py b/tests/masonry/builders/test_complete.py
index 26d167caf..86a604175 100644
--- a/tests/masonry/builders/test_complete.py
+++ b/tests/masonry/builders/test_complete.py
@@ -347,7 +347,7 @@ def test_package_with_include(mocker: MockerFixture) -> None:
         assert "extra_dir/sub_pkg/vcs_excluded.py" not in names
         assert "for_wheel_only/__init__.py" in names
         assert "my_module.py" in names
-        assert "notes.txt" in names
+        assert "notes.txt" not in names
         assert "package_with_include/__init__.py" in names
         assert "tests/__init__.py" not in names
         assert "src_package/__init__.py" in names
diff --git a/tests/masonry/builders/test_wheel.py b/tests/masonry/builders/test_wheel.py
index 9ec0978be..6351b2f14 100644
--- a/tests/masonry/builders/test_wheel.py
+++ b/tests/masonry/builders/test_wheel.py
@@ -279,12 +279,12 @@ def test_wheel_include_formats() -> None:
         assert "pkg_both/__init__.py" in z.namelist()
         assert "pkg_both/sub/__init__.py" in z.namelist()
         # other includes
-        assert "default.txt" in z.namelist()
+        assert "default.txt" not in z.namelist()
         assert "sdist_only.txt" not in z.namelist()
         assert "wheel_only.txt" in z.namelist()
         assert "both.txt" in z.namelist()
-        assert "default/file.txt" in z.namelist()
-        assert "default/sub/file.txt" in z.namelist()
+        assert "default/file.txt" not in z.namelist()
+        assert "default/sub/file.txt" not in z.namelist()
         assert "sdist_only/file.txt" not in z.namelist()
         assert "sdist_only/sub/file.txt" not in z.namelist()
         assert "wheel_only/file.txt" in z.namelist()
diff --git a/tests/test_factory.py b/tests/test_factory.py
index d4ca3d262..b6d9cc34c 100644
--- a/tests/test_factory.py
+++ b/tests/test_factory.py
@@ -366,7 +366,7 @@ def test_create_poetry_with_packages_and_includes() -> None:
     ]
 
     assert package.include == [
-        {"path": "extra_dir/vcs_excluded.py"},
+        {"path": "extra_dir/vcs_excluded.py", "format": ["sdist", "wheel"]},
         {"path": "notes.txt"},
     ]