The IRS wants $.11 rounded down to $.00. Do not enter the IRS form 1099-R.
If the value of your IRS form 1099-R is $.11, retain a copy of the IRS form 1099-R should a tax authority have a question at a later time.
IRS Publication 17, page 14 states:
Computations
The following information may be useful in making the return easier to complete.
Rounding off dollars
You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
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