diff --git a/Lib/distutils/command/install.py b/Lib/distutils/command/install.py
index 58f6ec5..7f9d00f 100644
--- a/Lib/distutils/command/install.py
+++ b/Lib/distutils/command/install.py
@@ -48,7 +48,7 @@
     'unix_prefix': {
         'purelib': '$base/lib/python$py_version_short/site-packages',
         'platlib': '$platbase/lib/python$py_version_short/site-packages',
-        'headers': '$base/include/python$py_version_short/$dist_name',
+        'headers': '$base/include/python$py_version_short$abiflags/$dist_name',
         'scripts': '$base/bin',
         'data'   : '$base',
         },
@@ -82,7 +82,8 @@
     INSTALL_SCHEMES['unix_user'] = {
         'purelib': '$usersite',
         'platlib': '$usersite',
-        'headers': '$userbase/include/python$py_version_short/$dist_name',
+        'headers':
+            '$userbase/include/python$py_version_short$abiflags/$dist_name',
         'scripts': '$userbase/bin',
         'data'   : '$userbase',
         }
@@ -322,6 +323,7 @@
                             'prefix': prefix,
                             'sys_exec_prefix': exec_prefix,
                             'exec_prefix': exec_prefix,
+                            'abiflags': sys.abiflags,
                            }
 
         if HAS_USER_SITE:
diff --git a/Lib/distutils/sysconfig.py b/Lib/distutils/sysconfig.py
index be91f92..897b7d6 100644
--- a/Lib/distutils/sysconfig.py
+++ b/Lib/distutils/sysconfig.py
@@ -11,7 +11,6 @@
 
 __revision__ = "$Id$"
 
-import io
 import os
 import re
 import sys
@@ -49,6 +48,18 @@
     return False
 python_build = _python_build()
 
+# Calculate the build qualifier flags if they are defined.  Adding the flags
+# to the include and lib directories only makes sense for an installation, not
+# an in-source build.
+build_flags = ''
+try:
+    if not python_build:
+        build_flags = sys.abiflags
+except AttributeError:
+    # It's not a configure-based build, so the sys module doesn't have
+    # this attribute, which is fine.
+    pass
+
 def get_python_version():
     """Return a string containing the major and minor Python version,
     leaving off the patchlevel.  Sample return values could be '1.5'
@@ -83,7 +94,8 @@
             else:
                 incdir = os.path.join(get_config_var('srcdir'), 'Include')
                 return os.path.normpath(incdir)
-        return os.path.join(prefix, "include", "python" + get_python_version())
+        python_dir = 'python' + get_python_version() + build_flags
+        return os.path.join(prefix, "include", python_dir)
     elif os.name == "nt":
         return os.path.join(prefix, "include")
     elif os.name == "os2":
@@ -209,7 +221,8 @@
     if python_build:
         return os.path.join(os.path.dirname(sys.executable), "Makefile")
     lib_dir = get_python_lib(plat_specific=1, standard_lib=1)
-    return os.path.join(lib_dir, "config", "Makefile")
+    config_file = 'config-{}{}'.format(get_python_version(), build_flags)
+    return os.path.join(lib_dir, config_file, 'Makefile')
 
 
 def parse_config_h(fp, g=None):
diff --git a/Lib/sysconfig.py b/Lib/sysconfig.py
index 52efdb0..fe8c990 100644
--- a/Lib/sysconfig.py
+++ b/Lib/sysconfig.py
@@ -25,8 +25,10 @@
         'platstdlib': '{platbase}/lib/python{py_version_short}',
         'purelib': '{base}/lib/python{py_version_short}/site-packages',
         'platlib': '{platbase}/lib/python{py_version_short}/site-packages',
-        'include': '{base}/include/python{py_version_short}',
-        'platinclude': '{platbase}/include/python{py_version_short}',
+        'include':
+            '{base}/include/python{py_version_short}{abiflags}',
+        'platinclude':
+            '{platbase}/include/python{py_version_short}{abiflags}',
         'scripts': '{base}/bin',
         'data': '{base}',
         },
@@ -317,7 +319,9 @@
     """Return the path of the Makefile."""
     if _PYTHON_BUILD:
         return os.path.join(_PROJECT_BASE, "Makefile")
-    return os.path.join(get_path('stdlib'), "config", "Makefile")
+    return os.path.join(get_path('stdlib'),
+                        'config-{}{}'.format(_PY_VERSION_SHORT, sys.abiflags),
+                        'Makefile')
 
 
 def _init_posix(vars):
@@ -471,6 +475,7 @@
         _CONFIG_VARS['base'] = _PREFIX
         _CONFIG_VARS['platbase'] = _EXEC_PREFIX
         _CONFIG_VARS['projectbase'] = _PROJECT_BASE
+        _CONFIG_VARS['abiflags'] = sys.abiflags
 
         if os.name in ('nt', 'os2'):
             _init_non_posix(_CONFIG_VARS)