The only different is the 1040 line that it is reported on. It will make no tax difference. If the IRS expects to find it on line 5 the their computers do not look at other lines to see it it was reported elsewhere, it simply generated a letter requesting that you pay tax on the missing line 5 income.
You can just wait for the letter (in a year so) and then answer the letter with your explanation.
**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.**
