After you file

@tdicomes - It will not be a part of an e-file tax return  if it is not one of the required IRS statements.     To be a statement the 1040 form or schedule must have "STMT" next to it and that can only happen if that tax return  line supports e-filed statements, if it does the  the interview for that line will ask for a statement.

It is the "STMT" next to lines that can have a statement that triggers the IRS computer to flag the return so a human can read the statement, otherwise it will just be computer processed and no human will ever see it.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**