I don't know about it doesn't matter.  I think that information gets transmitted with the return.  I have had clients forgot one 1099-NEC in the past. They included the money in their non-1099-NEC income but they still got a letter from the IRS saying that this wasn't reported on the taxes. I know the data on the forms gets transmitted to the IRS but I never know which supporting data gets transmitted. It's like the 1095-A , nowhere on the 8962 do they display the policy number on the 1095-A except in the shared policy section.  Type it in wrong on the 1095-A and watch your client get a letter saying the IRS need to see the 1095-A. So that information definitely get transmitted with the return whether you use the shared policy section or not.