diff --git a/serde/src/de/mod.rs b/serde/src/de/mod.rs
index 826662df..7ff92104 100644
--- a/serde/src/de/mod.rs
+++ b/serde/src/de/mod.rs
@@ -1132,6 +1132,20 @@ pub trait Deserializer<'de>: Sized {
     fn is_human_readable(&self) -> bool {
         true
     }
+
+    // Not public API.
+    #[doc(hidden)]
+    fn private_deserialize_internally_tagged_enum<V>(
+        self,
+        visitor: V,
+        tag: &'static str,
+    ) -> Result<V::Value, Self::Error>
+    where
+        V: Visitor<'de>,
+    {
+        let _ = tag;
+        self.deserialize_any(visitor)
+    }
 }
 
 ////////////////////////////////////////////////////////////////////////////////
diff --git a/serde/src/private/de.rs b/serde/src/private/de.rs
index b05ecb96..6a2ccff1 100644
--- a/serde/src/private/de.rs
+++ b/serde/src/private/de.rs
@@ -2715,6 +2715,22 @@ where
         byte_buf option unit unit_struct seq tuple tuple_struct identifier
         ignored_any
     }
+
+    fn private_deserialize_internally_tagged_enum<V>(
+        self,
+        visitor: V,
+        tag: &'static str,
+    ) -> Result<V::Value, Self::Error>
+    where
+        V: Visitor<'de>,
+    {
+        visitor.visit_map(FlatInternallyTaggedAccess {
+            iter: self.0.iter_mut(),
+            pending: Pending::None,
+            tag: tag,
+            _marker: PhantomData,
+        })
+    }
 }
 
 #[cfg(any(feature = "std", feature = "alloc"))]
@@ -2786,3 +2802,80 @@ where
         }
     }
 }
+
+#[cfg(any(feature = "std", feature = "alloc"))]
+pub struct FlatInternallyTaggedAccess<'a, 'de: 'a, E> {
+    iter: slice::IterMut<'a, Option<(Content<'de>, Content<'de>)>>,
+    pending: Pending<'a, 'de>,
+    tag: &'static str,
+    _marker: PhantomData<E>,
+}
+
+#[cfg(any(feature = "std", feature = "alloc"))]
+enum Pending<'a, 'de: 'a> {
+    Content(Content<'de>),
+    ContentRef(&'a Content<'de>),
+    None,
+}
+
+#[cfg(any(feature = "std", feature = "alloc"))]
+impl<'a, 'de, E> MapAccess<'de> for FlatInternallyTaggedAccess<'a, 'de, E>
+where
+    E: Error,
+{
+    type Error = E;
+
+    fn next_key_seed<T>(&mut self, seed: T) -> Result<Option<T::Value>, Self::Error>
+    where
+        T: DeserializeSeed<'de>,
+    {
+        while let Some(item) = self.iter.next() {
+            let is_tag = match *item {
+                Some((ref key, _)) => key.as_str().map_or(false, |key| key == self.tag),
+                None => continue,
+            };
+
+            let ret = if is_tag {
+                let (key, content) = item.take().unwrap();
+                self.pending = Pending::Content(content);
+
+                // Could use `ContentDeserializer::new(key)` here but we prefer
+                // to avoid instantiating `seed.deserialize` twice with
+                // different Deserializer type parameters. The visitor that
+                // decides which variant we are looking at does not benefit from
+                // having ownership of this string.
+                seed.deserialize(ContentRefDeserializer::new(&key))
+            } else {
+                // Do not take(), instead borrow this entry. The internally
+                // tagged enum does its own buffering so we can't tell whether
+                // this entry is going to be consumed. Borrowing here leaves the
+                // entry available for later flattened fields.
+                let (ref key, ref content) = *item.as_ref().unwrap();
+                self.pending = Pending::ContentRef(content);
+                seed.deserialize(ContentRefDeserializer::new(key))
+            };
+
+            return ret.map(Some);
+        }
+        Ok(None)
+    }
+
+    fn next_value_seed<T>(&mut self, seed: T) -> Result<T::Value, Self::Error>
+    where
+        T: DeserializeSeed<'de>,
+    {
+        match mem::replace(&mut self.pending, Pending::None) {
+            Pending::Content(value) => {
+                // Could use `ContentDeserializer::new(value)` here but we
+                // prefer to avoid instantiating `seed.deserialize` twice with
+                // different Deserializer type parameters. Flatten and internal
+                // tagging are both relatively slow at runtime anyway so the
+                // improvement in compile time is more important here than
+                // potentially saving some string copies.
+                seed.deserialize(ContentRefDeserializer::new(&value))
+            }
+            Pending::ContentRef(value) => seed.deserialize(ContentRefDeserializer::new(value)),
+            Pending::None => panic!("value is missing"),
+        }
+    }
+}
diff --git a/serde_derive/src/de.rs b/serde_derive/src/de.rs
index d8970090..c8b1e7f3 100644
--- a/serde_derive/src/de.rs
+++ b/serde_derive/src/de.rs
@@ -1193,9 +1193,10 @@ fn deserialize_internally_tagged_enum(
 
         #variants_stmt
 
-        let __tagged = try!(_serde::Deserializer::deserialize_any(
+        let __tagged = try!(_serde::Deserializer::private_deserialize_internally_tagged_enum(
             __deserializer,
-            _serde::private::de::TaggedContentVisitor::<__Field>::new(#tag)));
+            _serde::private::de::TaggedContentVisitor::<__Field>::new(#tag),
+            #tag));
 
         match __tagged.tag {
             #(#variant_arms)*
diff --git a/test_suite/tests/test_annotations.rs b/test_suite/tests/test_annotations.rs
index 5e38ad34..815a47b6 100644
--- a/test_suite/tests/test_annotations.rs
+++ b/test_suite/tests/test_annotations.rs
@@ -1793,3 +1793,49 @@ fn test_flatten_enum_newtype() {
         ],
     );
 }
+
+#[test]
+fn test_flatten_internally_tagged() {
+    #[derive(Serialize, Deserialize, PartialEq, Debug)]
+    struct S {
+        #[serde(flatten)]
+        x: X,
+        #[serde(flatten)]
+        y: Y,
+    }
+
+    #[derive(Serialize, Deserialize, PartialEq, Debug)]
+    #[serde(tag = "typeX")]
+    enum X {
+        A { a: i32 },
+        B { b: i32 },
+    }
+
+    #[derive(Serialize, Deserialize, PartialEq, Debug)]
+    #[serde(tag = "typeY")]
+    enum Y {
+        C { c: i32 },
+        D { d: i32 },
+    }
+
+    let s = S {
+        x: X::B { b: 1 },
+        y: Y::D { d: 2 },
+    };
+
+    assert_tokens(
+        &s,
+        &[
+            Token::Map { len: None },
+            Token::Str("typeX"),
+            Token::Str("B"),
+            Token::Str("b"),
+            Token::I32(1),
+            Token::Str("typeY"),
+            Token::Str("D"),
+            Token::Str("d"),
+            Token::I32(2),
+            Token::MapEnd,
+        ],
+    );
+}