David: I am not a lawyer, but am a landman of 35+ years. I will first assume that your brother wants the income from the properties while he is alive and for you to have the minerals and associated royalties upon his passing. If this assumption is correct, you can have him transfer his interest to you on a mineral deed that is a “transfer upon death” deed, he as the Grantor and you as the Grantee. You should also be appointed as his Attorney in Fact to handle his affairs while he is still alive. In either of the instances, the income goes to your brother along with the tax liability while he is alive. Upon his death, the interests become yours with only the filing of his death certificate to evidence his passing. For you to receive his royalties and then pay them to him, to properly reflect the royalties on your taxes, you would need to send him an IRS form 1099 reflecting that you paid royalties to him and allowing your deduction of the same. This would be more confusing, in my opinion. This is only for the Oklahoma properties as most states have different laws/rules and is only my opinion, not legal advice. Todd M Baker
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