You don't need a corrected 1099-Q (and probably can't get one anyway).
If the 1099-Q amount was totally used for qualified expenses, including room and board, with no adjustments for scholarship or credits/deductions, it does not need to be reported anywhere.
On form 1099-Q, instructions to the recipient reads: "Nontaxable distributions from CESAs and QTPs are not required to be reported on your income tax return. You must determine the taxability of any distribution."
Even if some of it is taxable, the brother, as "recipient", is allowed to report it on his return even though the beneficiaries were not his dependents.
But you may have a bigger problem. Was the beneficiary(s) of the account actually changed before the distributions were made? If the brother was still the beneficiary, at the time of the distribution, you have a non qualified distribution because the money was not used for the educational expenses of the beneficiary of the account.
