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Yes. You are subject to the RMD and no, do not enter zero (0). Since your father turned 73 in 2025, under the IRS rules, he was required to take the RMD by December 31, 2025. And, if he did not take it, then his beneficiaries are responsible for taking it by December 31, 2026. Therefore, take these steps to report the RMD:

1. First, determine the RMD amount by taking the 12/31/24 balance of his IRA and divide by the IRS' Uniform Lifetime Table (26.5 for age 73), or by calling his bank/custodian
2. Next, take the distribution now, if you haven't done so already, by calling the bank/custodian and requesting a withdrawal for the specific amount of the "Year of Death RMD"

Then, when entering the Form 1099-R, you will have the chance to request a waiver, as follows:

1. Return to your 1099-R entries by clicking Review to the right of IRA, 401(k), Pension Plan Withdrawals (1099-R) in the Federal Income section
2. Click on the pencil to the right of the 1099-R (or add if you have not yet added your Form 1099-R)
3. Click Continue through the entries you've made, Continue, answering through next screens
4. When you reach, "Let's get more information about your Required Minimum Distribution (RMD)", enter the amount of your RMD that was due by December 31, 2025 (but did not take), Continue
5. On the next screen, "How much of this distribution applied to your December 31, 2025 RMD?"
6. Select "None of this distribution applied...", Continue
7. Next, you will be asked, "Did you take out the remaining $ during the correction window?", Select, "No, I did not", Continue
8. When you reach, "Review your 1099-R summary", Continue (not the pencil)
9. When you reach, "Let's go over any required minimum distributions (RMD)", Select the pencil
10. Next, you will see, "Did you miss taking the...RMD...?", Select Yes, then Continue
11. Enter the amount of the RMD (that you should have taken) when you reach, "Tell us the Total RMD...", Continue
12. Select "Yes", when asked, "Did you take a corrective distribution...?", Continue
13. Do you want to request a waiver, select, "Yes", Continue
14. Next, enter the amount of your RMD for which you are requesting the waiver, Continue
15. Next, enter an explanation, such as, "Beneficiary was not aware of RMD until 2026. The RMD has now been distributed", then Continue