Present participle:
- Including running, swimming, and biking, there are many great ways to get exercise. (No comma is needed.)
- The following activities, including running, swimming, and biking, are great ways to get exercise. (A comma is needed.)
Preposition:
- The price of the car, including tax and license, is $20,000. (A comma is needed.)
- The price of the car including tax and license is $20,000. (No comma is needed.)
In general, a comma is needed before "including" when it is used as a preposition to introduce additional information or to separate a phrase from the rest of the sentence. No comma is needed when "including" is used as a present participle to describe an action or state of being.