diff --git a/compiler/rustc_parse/src/parser/attr.rs b/compiler/rustc_parse/src/parser/attr.rs
index 1b26fb3337043..df581467c363c 100644
--- a/compiler/rustc_parse/src/parser/attr.rs
+++ b/compiler/rustc_parse/src/parser/attr.rs
@@ -4,7 +4,7 @@ use rustc_ast::attr;
 use rustc_ast::token::{self, Nonterminal};
 use rustc_ast_pretty::pprust;
 use rustc_errors::{error_code, PResult};
-use rustc_span::{sym, Span};
+use rustc_span::Span;
 
 use tracing::debug;
 
@@ -304,15 +304,3 @@ impl<'a> Parser<'a> {
         Err(self.struct_span_err(self.token.span, &msg))
     }
 }
-
-pub fn maybe_needs_tokens(attrs: &[ast::Attribute]) -> bool {
-    // One of the attributes may either itself be a macro, or apply derive macros (`derive`),
-    // or expand to macro attributes (`cfg_attr`).
-    attrs.iter().any(|attr| {
-        attr.ident().map_or(true, |ident| {
-            ident.name == sym::derive
-                || ident.name == sym::cfg_attr
-                || !rustc_feature::is_builtin_attr_name(ident.name)
-        })
-    })
-}
diff --git a/compiler/rustc_parse/src/parser/expr.rs b/compiler/rustc_parse/src/parser/expr.rs
index 6db415ead415c..e417407b34dbe 100644
--- a/compiler/rustc_parse/src/parser/expr.rs
+++ b/compiler/rustc_parse/src/parser/expr.rs
@@ -472,7 +472,7 @@ impl<'a> Parser<'a> {
     /// Parses a prefix-unary-operator expr.
     fn parse_prefix_expr(&mut self, attrs: Option<AttrVec>) -> PResult<'a, P<Expr>> {
         let attrs = self.parse_or_use_outer_attributes(attrs)?;
-        let needs_tokens = super::attr::maybe_needs_tokens(&attrs);
+        let needs_tokens = self.maybe_needs_tokens(&attrs);
         let do_parse = |this: &mut Parser<'a>| {
             let lo = this.token.span;
             // Note: when adding new unary operators, don't forget to adjust TokenKind::can_begin_expr()
diff --git a/compiler/rustc_parse/src/parser/item.rs b/compiler/rustc_parse/src/parser/item.rs
index 810ae61307c19..8c388e6d7f75e 100644
--- a/compiler/rustc_parse/src/parser/item.rs
+++ b/compiler/rustc_parse/src/parser/item.rs
@@ -116,7 +116,7 @@ impl<'a> Parser<'a> {
             Some(item.into_inner())
         });
 
-        let needs_tokens = super::attr::maybe_needs_tokens(&attrs);
+        let needs_tokens = self.maybe_needs_tokens(&attrs);
 
         let mut unclosed_delims = vec![];
         let parse_item = |this: &mut Self| {
diff --git a/compiler/rustc_parse/src/parser/mod.rs b/compiler/rustc_parse/src/parser/mod.rs
index 5d7ea5b8d578e..ee5cd18da6ffb 100644
--- a/compiler/rustc_parse/src/parser/mod.rs
+++ b/compiler/rustc_parse/src/parser/mod.rs
@@ -116,6 +116,7 @@ pub struct Parser<'a> {
     pub last_type_ascription: Option<(Span, bool /* likely path typo */)>,
     /// If present, this `Parser` is not parsing Rust code but rather a macro call.
     subparser_name: Option<&'static str>,
+    collecting: bool,
 }
 
 impl<'a> Drop for Parser<'a> {
@@ -367,6 +368,7 @@ impl<'a> Parser<'a> {
             last_unexpected_token_span: None,
             last_type_ascription: None,
             subparser_name,
+            collecting: false,
         };
 
         // Make parser point to the first token.
@@ -1218,6 +1220,31 @@ impl<'a> Parser<'a> {
         }
     }
 
+    /// Returns `true` if we might need to have tokens available for
+    /// the attribute target, and `false` if we definitely do not need tokens.
+    pub(super) fn maybe_needs_tokens(&self, attrs: &[ast::Attribute]) -> bool {
+        // If we are already inside a call to `collect_tokens`, then always
+        // collect tokens. If the outer `collect_tokens` call ends up returning
+        // the same AST node (for example, during nonterminal parsing), we
+        // want to make sure that we already have a `LazyTokenStream` set
+        // (from the inner `collect_tokens` call). The innermost call
+        // will correctly exclude the attributes from the `TokenStream`,
+        // while the outer call will end up capturing the attribute tokens
+        // in its (discarded) `LazyTokenStream`
+        self.collecting || {
+            // One of the attributes may either itself be a macro,
+            // or expand to macro attributes (`cfg_attr`). In either case,
+            // we need tokens available to pass to the macro invocation
+            attrs.iter().any(|attr| {
+                attr.ident().map_or(true, |ident| {
+                    ident.name == sym::derive
+                        || ident.name == sym::cfg_attr
+                        || !rustc_feature::is_builtin_attr_name(ident.name)
+                })
+            })
+        }
+    }
+
     /// Records all tokens consumed by the provided callback,
     /// including the current token. These tokens are collected
     /// into a `LazyTokenStream`, and returned along with the result
@@ -1249,7 +1276,10 @@ impl<'a> Parser<'a> {
             append_unglued_token: self.token_cursor.append_unglued_token.clone(),
         };
 
-        let mut ret = f(self)?;
+        let prev_collecting = std::mem::replace(&mut self.collecting, true);
+        let ret = f(self);
+        self.collecting = prev_collecting;
+        let mut ret = ret?;
 
         // Produces a `TokenStream` on-demand. Using `cursor_snapshot`
         // and `num_calls`, we can reconstruct the `TokenStream` seen
diff --git a/src/test/ui/ast-json/ast-json-noexpand-output.stdout b/src/test/ui/ast-json/ast-json-noexpand-output.stdout
index 9c29a5f2337cd..02342af8dc53e 100644
--- a/src/test/ui/ast-json/ast-json-noexpand-output.stdout
+++ b/src/test/ui/ast-json/ast-json-noexpand-output.stdout
@@ -1 +1 @@
-{"module":{"inner":{"lo":0,"hi":0},"unsafety":"No","items":[{"attrs":[],"id":0,"span":{"lo":0,"hi":0},"vis":{"kind":"Inherited","span":{"lo":0,"hi":0},"tokens":null},"ident":{"name":"core","span":{"lo":0,"hi":0}},"kind":{"variant":"ExternCrate","fields":[null]},"tokens":null}],"inline":true},"attrs":[{"kind":{"variant":"Normal","fields":[{"path":{"span":{"lo":0,"hi":0},"segments":[{"ident":{"name":"crate_type","span":{"lo":0,"hi":0}},"id":0,"args":null}],"tokens":null},"args":{"variant":"Eq","fields":[{"lo":0,"hi":0},{"kind":{"variant":"Interpolated","fields":[{"variant":"NtExpr","fields":[{"id":0,"kind":{"variant":"Lit","fields":[{"token":{"kind":"Str","symbol":"lib","suffix":null},"kind":{"variant":"Str","fields":["lib","Cooked"]},"span":{"lo":0,"hi":0}}]},"span":{"lo":0,"hi":0},"attrs":{"0":null},"tokens":null}]}]},"span":{"lo":0,"hi":0}}]},"tokens":null},{"0":[[{"variant":"Token","fields":[{"kind":"Pound","span":{"lo":0,"hi":0}}]},"Joint"],[{"variant":"Token","fields":[{"kind":"Not","span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Delimited","fields":[{"open":{"lo":0,"hi":0},"close":{"lo":0,"hi":0}},"Bracket",{"0":[[{"variant":"Token","fields":[{"kind":{"variant":"Ident","fields":["crate_type",false]},"span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Token","fields":[{"kind":"Eq","span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Token","fields":[{"kind":{"variant":"Literal","fields":[{"kind":"Str","symbol":"lib","suffix":null}]},"span":{"lo":0,"hi":0}}]},"Alone"]]}]},"Alone"]]}]},"id":null,"style":"Inner","span":{"lo":0,"hi":0}}],"span":{"lo":0,"hi":0},"proc_macros":[]}
+{"module":{"inner":{"lo":0,"hi":0},"unsafety":"No","items":[{"attrs":[],"id":0,"span":{"lo":0,"hi":0},"vis":{"kind":"Inherited","span":{"lo":0,"hi":0},"tokens":null},"ident":{"name":"core","span":{"lo":0,"hi":0}},"kind":{"variant":"ExternCrate","fields":[null]},"tokens":null}],"inline":true},"attrs":[{"kind":{"variant":"Normal","fields":[{"path":{"span":{"lo":0,"hi":0},"segments":[{"ident":{"name":"crate_type","span":{"lo":0,"hi":0}},"id":0,"args":null}],"tokens":null},"args":{"variant":"Eq","fields":[{"lo":0,"hi":0},{"kind":{"variant":"Interpolated","fields":[{"variant":"NtExpr","fields":[{"id":0,"kind":{"variant":"Lit","fields":[{"token":{"kind":"Str","symbol":"lib","suffix":null},"kind":{"variant":"Str","fields":["lib","Cooked"]},"span":{"lo":0,"hi":0}}]},"span":{"lo":0,"hi":0},"attrs":{"0":null},"tokens":{"0":[[{"variant":"Token","fields":[{"kind":{"variant":"Literal","fields":[{"kind":"Str","symbol":"lib","suffix":null}]},"span":{"lo":0,"hi":0}}]},"Alone"]]}}]}]},"span":{"lo":0,"hi":0}}]},"tokens":null},{"0":[[{"variant":"Token","fields":[{"kind":"Pound","span":{"lo":0,"hi":0}}]},"Joint"],[{"variant":"Token","fields":[{"kind":"Not","span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Delimited","fields":[{"open":{"lo":0,"hi":0},"close":{"lo":0,"hi":0}},"Bracket",{"0":[[{"variant":"Token","fields":[{"kind":{"variant":"Ident","fields":["crate_type",false]},"span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Token","fields":[{"kind":"Eq","span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Token","fields":[{"kind":{"variant":"Literal","fields":[{"kind":"Str","symbol":"lib","suffix":null}]},"span":{"lo":0,"hi":0}}]},"Alone"]]}]},"Alone"]]}]},"id":null,"style":"Inner","span":{"lo":0,"hi":0}}],"span":{"lo":0,"hi":0},"proc_macros":[]}
diff --git a/src/test/ui/ast-json/ast-json-output.stdout b/src/test/ui/ast-json/ast-json-output.stdout
index cccd51985dc83..235f39c567b8e 100644
--- a/src/test/ui/ast-json/ast-json-output.stdout
+++ b/src/test/ui/ast-json/ast-json-output.stdout
@@ -1 +1 @@
-{"module":{"inner":{"lo":0,"hi":0},"unsafety":"No","items":[{"attrs":[{"kind":{"variant":"Normal","fields":[{"path":{"span":{"lo":0,"hi":0},"segments":[{"ident":{"name":"prelude_import","span":{"lo":0,"hi":0}},"id":0,"args":null}],"tokens":null},"args":"Empty","tokens":null},null]},"id":null,"style":"Outer","span":{"lo":0,"hi":0}}],"id":0,"span":{"lo":0,"hi":0},"vis":{"kind":"Inherited","span":{"lo":0,"hi":0},"tokens":null},"ident":{"name":"","span":{"lo":0,"hi":0}},"kind":{"variant":"Use","fields":[{"prefix":{"span":{"lo":0,"hi":0},"segments":[{"ident":{"name":"{{root}}","span":{"lo":0,"hi":0}},"id":0,"args":null},{"ident":{"name":"std","span":{"lo":0,"hi":0}},"id":0,"args":null},{"ident":{"name":"prelude","span":{"lo":0,"hi":0}},"id":0,"args":null},{"ident":{"name":"v1","span":{"lo":0,"hi":0}},"id":0,"args":null}],"tokens":null},"kind":"Glob","span":{"lo":0,"hi":0}}]},"tokens":null},{"attrs":[{"kind":{"variant":"Normal","fields":[{"path":{"span":{"lo":0,"hi":0},"segments":[{"ident":{"name":"macro_use","span":{"lo":0,"hi":0}},"id":0,"args":null}],"tokens":null},"args":"Empty","tokens":null},null]},"id":null,"style":"Outer","span":{"lo":0,"hi":0}}],"id":0,"span":{"lo":0,"hi":0},"vis":{"kind":"Inherited","span":{"lo":0,"hi":0},"tokens":null},"ident":{"name":"std","span":{"lo":0,"hi":0}},"kind":{"variant":"ExternCrate","fields":[null]},"tokens":null},{"attrs":[],"id":0,"span":{"lo":0,"hi":0},"vis":{"kind":"Inherited","span":{"lo":0,"hi":0},"tokens":null},"ident":{"name":"core","span":{"lo":0,"hi":0}},"kind":{"variant":"ExternCrate","fields":[null]},"tokens":null}],"inline":true},"attrs":[{"kind":{"variant":"Normal","fields":[{"path":{"span":{"lo":0,"hi":0},"segments":[{"ident":{"name":"crate_type","span":{"lo":0,"hi":0}},"id":0,"args":null}],"tokens":null},"args":{"variant":"Eq","fields":[{"lo":0,"hi":0},{"kind":{"variant":"Interpolated","fields":[{"variant":"NtExpr","fields":[{"id":0,"kind":{"variant":"Lit","fields":[{"token":{"kind":"Str","symbol":"lib","suffix":null},"kind":{"variant":"Str","fields":["lib","Cooked"]},"span":{"lo":0,"hi":0}}]},"span":{"lo":0,"hi":0},"attrs":{"0":null},"tokens":null}]}]},"span":{"lo":0,"hi":0}}]},"tokens":null},{"0":[[{"variant":"Token","fields":[{"kind":"Pound","span":{"lo":0,"hi":0}}]},"Joint"],[{"variant":"Token","fields":[{"kind":"Not","span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Delimited","fields":[{"open":{"lo":0,"hi":0},"close":{"lo":0,"hi":0}},"Bracket",{"0":[[{"variant":"Token","fields":[{"kind":{"variant":"Ident","fields":["crate_type",false]},"span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Token","fields":[{"kind":"Eq","span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Token","fields":[{"kind":{"variant":"Literal","fields":[{"kind":"Str","symbol":"lib","suffix":null}]},"span":{"lo":0,"hi":0}}]},"Alone"]]}]},"Alone"]]}]},"id":null,"style":"Inner","span":{"lo":0,"hi":0}}],"span":{"lo":0,"hi":0},"proc_macros":[]}
+{"module":{"inner":{"lo":0,"hi":0},"unsafety":"No","items":[{"attrs":[{"kind":{"variant":"Normal","fields":[{"path":{"span":{"lo":0,"hi":0},"segments":[{"ident":{"name":"prelude_import","span":{"lo":0,"hi":0}},"id":0,"args":null}],"tokens":null},"args":"Empty","tokens":null},null]},"id":null,"style":"Outer","span":{"lo":0,"hi":0}}],"id":0,"span":{"lo":0,"hi":0},"vis":{"kind":"Inherited","span":{"lo":0,"hi":0},"tokens":null},"ident":{"name":"","span":{"lo":0,"hi":0}},"kind":{"variant":"Use","fields":[{"prefix":{"span":{"lo":0,"hi":0},"segments":[{"ident":{"name":"{{root}}","span":{"lo":0,"hi":0}},"id":0,"args":null},{"ident":{"name":"std","span":{"lo":0,"hi":0}},"id":0,"args":null},{"ident":{"name":"prelude","span":{"lo":0,"hi":0}},"id":0,"args":null},{"ident":{"name":"v1","span":{"lo":0,"hi":0}},"id":0,"args":null}],"tokens":null},"kind":"Glob","span":{"lo":0,"hi":0}}]},"tokens":null},{"attrs":[{"kind":{"variant":"Normal","fields":[{"path":{"span":{"lo":0,"hi":0},"segments":[{"ident":{"name":"macro_use","span":{"lo":0,"hi":0}},"id":0,"args":null}],"tokens":null},"args":"Empty","tokens":null},null]},"id":null,"style":"Outer","span":{"lo":0,"hi":0}}],"id":0,"span":{"lo":0,"hi":0},"vis":{"kind":"Inherited","span":{"lo":0,"hi":0},"tokens":null},"ident":{"name":"std","span":{"lo":0,"hi":0}},"kind":{"variant":"ExternCrate","fields":[null]},"tokens":null},{"attrs":[],"id":0,"span":{"lo":0,"hi":0},"vis":{"kind":"Inherited","span":{"lo":0,"hi":0},"tokens":null},"ident":{"name":"core","span":{"lo":0,"hi":0}},"kind":{"variant":"ExternCrate","fields":[null]},"tokens":null}],"inline":true},"attrs":[{"kind":{"variant":"Normal","fields":[{"path":{"span":{"lo":0,"hi":0},"segments":[{"ident":{"name":"crate_type","span":{"lo":0,"hi":0}},"id":0,"args":null}],"tokens":null},"args":{"variant":"Eq","fields":[{"lo":0,"hi":0},{"kind":{"variant":"Interpolated","fields":[{"variant":"NtExpr","fields":[{"id":0,"kind":{"variant":"Lit","fields":[{"token":{"kind":"Str","symbol":"lib","suffix":null},"kind":{"variant":"Str","fields":["lib","Cooked"]},"span":{"lo":0,"hi":0}}]},"span":{"lo":0,"hi":0},"attrs":{"0":null},"tokens":{"0":[[{"variant":"Token","fields":[{"kind":{"variant":"Literal","fields":[{"kind":"Str","symbol":"lib","suffix":null}]},"span":{"lo":0,"hi":0}}]},"Alone"]]}}]}]},"span":{"lo":0,"hi":0}}]},"tokens":null},{"0":[[{"variant":"Token","fields":[{"kind":"Pound","span":{"lo":0,"hi":0}}]},"Joint"],[{"variant":"Token","fields":[{"kind":"Not","span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Delimited","fields":[{"open":{"lo":0,"hi":0},"close":{"lo":0,"hi":0}},"Bracket",{"0":[[{"variant":"Token","fields":[{"kind":{"variant":"Ident","fields":["crate_type",false]},"span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Token","fields":[{"kind":"Eq","span":{"lo":0,"hi":0}}]},"Alone"],[{"variant":"Token","fields":[{"kind":{"variant":"Literal","fields":[{"kind":"Str","symbol":"lib","suffix":null}]},"span":{"lo":0,"hi":0}}]},"Alone"]]}]},"Alone"]]}]},"id":null,"style":"Inner","span":{"lo":0,"hi":0}}],"span":{"lo":0,"hi":0},"proc_macros":[]}
diff --git a/src/test/ui/proc-macro/issue-81007-item-attrs.rs b/src/test/ui/proc-macro/issue-81007-item-attrs.rs
new file mode 100644
index 0000000000000..ea27d54ee4148
--- /dev/null
+++ b/src/test/ui/proc-macro/issue-81007-item-attrs.rs
@@ -0,0 +1,31 @@
+// check-pass
+// edition:2018
+// compile-flags: -Z span-debug
+// aux-build:test-macros.rs
+
+#![feature(rustc_attrs)]
+
+#![no_std] // Don't load unnecessary hygiene information from std
+extern crate std;
+
+#[macro_use] extern crate test_macros;
+
+macro_rules! capture_item {
+    ($item:item) => {
+        #[print_attr]
+        $item
+    }
+}
+
+capture_item! {
+    /// A doc comment
+    struct Foo {}
+}
+
+capture_item! {
+    #[rustc_dummy]
+    /// Another comment comment
+    struct Bar {}
+}
+
+fn main() {}
diff --git a/src/test/ui/proc-macro/issue-81007-item-attrs.stdout b/src/test/ui/proc-macro/issue-81007-item-attrs.stdout
new file mode 100644
index 0000000000000..6f880a1202170
--- /dev/null
+++ b/src/test/ui/proc-macro/issue-81007-item-attrs.stdout
@@ -0,0 +1,99 @@
+PRINT-ATTR INPUT (DISPLAY): #[doc = r" A doc comment"] struct Foo { }
+PRINT-ATTR INPUT (DEBUG): TokenStream [
+    Punct {
+        ch: '#',
+        spacing: Alone,
+        span: $DIR/issue-81007-item-attrs.rs:21:5: 21:22 (#0),
+    },
+    Group {
+        delimiter: Bracket,
+        stream: TokenStream [
+            Ident {
+                ident: "doc",
+                span: $DIR/issue-81007-item-attrs.rs:21:5: 21:22 (#0),
+            },
+            Punct {
+                ch: '=',
+                spacing: Alone,
+                span: $DIR/issue-81007-item-attrs.rs:21:5: 21:22 (#0),
+            },
+            Literal {
+                kind: StrRaw(0),
+                symbol: " A doc comment",
+                suffix: None,
+                span: $DIR/issue-81007-item-attrs.rs:21:5: 21:22 (#0),
+            },
+        ],
+        span: $DIR/issue-81007-item-attrs.rs:21:5: 21:22 (#0),
+    },
+    Ident {
+        ident: "struct",
+        span: $DIR/issue-81007-item-attrs.rs:22:5: 22:11 (#0),
+    },
+    Ident {
+        ident: "Foo",
+        span: $DIR/issue-81007-item-attrs.rs:22:12: 22:15 (#0),
+    },
+    Group {
+        delimiter: Brace,
+        stream: TokenStream [],
+        span: $DIR/issue-81007-item-attrs.rs:22:16: 22:18 (#0),
+    },
+]
+PRINT-ATTR INPUT (DISPLAY): #[rustc_dummy] #[doc = r" Another comment comment"] struct Bar { }
+PRINT-ATTR INPUT (DEBUG): TokenStream [
+    Punct {
+        ch: '#',
+        spacing: Alone,
+        span: $DIR/issue-81007-item-attrs.rs:26:5: 26:6 (#0),
+    },
+    Group {
+        delimiter: Bracket,
+        stream: TokenStream [
+            Ident {
+                ident: "rustc_dummy",
+                span: $DIR/issue-81007-item-attrs.rs:26:7: 26:18 (#0),
+            },
+        ],
+        span: $DIR/issue-81007-item-attrs.rs:26:6: 26:19 (#0),
+    },
+    Punct {
+        ch: '#',
+        spacing: Alone,
+        span: $DIR/issue-81007-item-attrs.rs:27:5: 27:32 (#0),
+    },
+    Group {
+        delimiter: Bracket,
+        stream: TokenStream [
+            Ident {
+                ident: "doc",
+                span: $DIR/issue-81007-item-attrs.rs:27:5: 27:32 (#0),
+            },
+            Punct {
+                ch: '=',
+                spacing: Alone,
+                span: $DIR/issue-81007-item-attrs.rs:27:5: 27:32 (#0),
+            },
+            Literal {
+                kind: StrRaw(0),
+                symbol: " Another comment comment",
+                suffix: None,
+                span: $DIR/issue-81007-item-attrs.rs:27:5: 27:32 (#0),
+            },
+        ],
+        span: $DIR/issue-81007-item-attrs.rs:27:5: 27:32 (#0),
+    },
+    Ident {
+        ident: "struct",
+        span: $DIR/issue-81007-item-attrs.rs:28:5: 28:11 (#0),
+    },
+    Ident {
+        ident: "Bar",
+        span: $DIR/issue-81007-item-attrs.rs:28:12: 28:15 (#0),
+    },
+    Group {
+        delimiter: Brace,
+        stream: TokenStream [],
+        span: $DIR/issue-81007-item-attrs.rs:28:16: 28:18 (#0),
+    },
+]