You do not need to create any tax reporting statement for this income (e.g., a 1099-MISC). Those statements are for business reporting only.
If there are any inquiries about the reporting, a response that the income is IRD and reported on your returns should suffice. It actually is beneficiary income, at least technically, since you and your brother acquired it as a result of the passing of your mother (I assume you are her rightful heirs).
