I'm sorry for your loss.
On what date/year did your father reach retirement age, thus being required to take an RMD? Also, who is the designated beneficiary of the IRA? His spouse? Children? Grandchildren? Someone else?
Now your father may not have filed a tax return. But that doesn't mean he didn't take the RMDs. Do you have access to the account yet, so that you can look at the transaction history?
Also, and this is very important, does the state which is the tax home of your father, tax personal income? If so, then that state may also tax the RMDs, but it depends. So get the facts on that. I can't provide the facts, because I don't know what state was your dad's tax home.
Are you the legally recognized and designated/appointed administrator of your dad's estate? The only way you can answer yes to that, is if it's been run through probate (with or without a will) and the probate court has recognized or appointed you as the administrator of his estate.
Have you at least started the process of transferring all of your dad's assets to an estate, and if so do you have an EIN for the estate yet?
