The insolvency worksheet does not have to be filed with the return.  If you have already determined the client is not insolvent, you already have done one (as you should have) -- probably not on the IRS form, but in notes that can be used later if needed.

The question you are asking is really, "Does every single scrap of paper that gets sent to IRS, have to be shown on a return somewhere?"  Many practitioners think so, at least until confronted with a 1099-LTC.  The corollary is, "does every 1099 get matched to a return by IRS and create a CP-2000 if not found?"  It's obvious that IRS has certain criteria:  Certain forms get examined more than others, certain amounts are below the criteria for making it an issue.  Also, collectibility is an issue in choosing returns for examination.

Until IRS comes up with a better plan, use Form 8275 to immunize yourself against IRS inquiries.  And file a paper return so an examiner will actually see it.