No it does not matter.
This is only exception I am aware of:
Exceptions to the phaseout rules.
A higher phaseout range applies to
rehabilitation investment credits from rental real estate activities.
For those credits, the phaseout of the $25,000 special allowance starts
when your modified adjusted gross income exceeds $200,000 ($100,000 if
you’re a married individual filing a separate return and living apart at
all times during the year).
There is no phaseout of the $25,000 special allowance for low-income housing credits or for the CRD.