Replace all NA values for variable with one row equal to 0

We may do

df1 %>% group_by(id) %>% do(if(all(is.na(.$val))) replace(.[1, ], 2, 0) else na.omit(.))
# A tibble: 5 x 2
# Groups:   id [2]
#   id      val
#   <fct> <dbl>
# 1 a         0
# 2 b         1
# 3 b         2
# 4 b         2
# 5 b         3

After grouping by id, if everything in val is NA, then we leave only the first row with the second element replaced by 0, otherwise the same data is returned after applying na.omit.

In a more readable format that would be

df1 %>% group_by(id) %>% 
  do(if(all(is.na(.$val))) data.frame(id = .$id[1], val = 0) else na.omit(.))

(Here I presume that you indeed want to get rid of all NA values; otherwise there is no need for na.omit.)

Another idea using dplyr,

library(dplyr)

df1 %>% 
 group_by(id) %>% 
 mutate(val = ifelse(row_number() == 1 & all(is.na(val)), 0, val)) %>% 
 na.omit()

which gives,

# A tibble: 5 x 2
# Groups:   id [2]
  id      val
  <fct> <dbl>
1 a         0
2 b         1
3 b         2
4 b         2
5 b         3