Good question! I hadn't thought about it before, but having the Form 1099-R present will cause TurboTax to ask if the RMD was completed, allowing the Form 5329 requesting waiver of the excess accumulation penalty to be completed within TurboTax. However, a Form 1099-R being present that reports a distribution of less than $0.50 (which rounds to zero) disallows e-filing. You might consider entering $1 in boxes 1 and 2a instead of $0. Just make sure that there is no tax withholding shown. The IRS isn't going to complain about your tax return showing an extra $1 on line 4b of Form 1099-R. Sounds like a good workaround to me.
