If you are not being paid to care for your brother, but this is just a way of transferring his money to spend on his care, you should not get a 1099-NEC.
The 1099-NEC is for Non Employee Compensation which it doesn't sound like you are being compensated for anything instead it sounds like you are paying his bills with his money. Listing the money as Payment for Care would be you being paid for his care. If you are being paid to care for him, then you would report this as income.
If you are not being paid to care for him and you are simply the one who pays the bills out of your account similar to a roommate situation, then a roommate agreement or other similar document would document where his money went without giving you income.
Your nephew could file a correction of the 1099-NEC to cancel out your 1099-NEC.
See section H on page 10 for information on correcting the NEC form.
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