Yes, including the Form 8606 for the inherited IRA would require paper filing.
If your daughter is not an eligible designated beneficiary, she is subject to the 10-year rule. Under the proposed regulations, if your wife died after her Required Beginning Date for RMDs, annual RMDs are required based on your daughter's life expectancy in 2024, reduced by 1 each subsequent year and any remining amount distributed by the end of 2033. If your wife died before her RBD, the only requirement is that the account be fully distributed by the end of 2033.
