I know this is an old question, but wanted to add another tip since I just stumbled across it myself. If you go back and forth between Windows and Linux systems, be sure to pay attention to the capitalization in the filename. On Windows, it doesn't matter. However, on Linux, you need to be sure your #include reference has the same capitalization as the actual file.
If the file is saved on disk as 'UARTIO.INC', your include needs to be:
#INCLUDE "UARTIO.INC" **EXACTLY**
If you put it as:
#INCLUDE "UARTIO.inc", or #INCLUDE "uartio.inc"
It will work fine on Windows, but will fail with "Could Not Find Include File" errors on Linux.
Note that setting MPLAB to ignore case sensitivity doesn't matter for this.