If you are not receiving any rent and did not intend to do so then you probably received the loan under false pretenses and the lender could probably recall the loan immediately. You do not seem to be complying with the agreement that yiu signed.
Without income from the rental and the intention to make a profit then it is NOT rental property at all in the eyes of the IRS.
It is the landlords responsibility to pay the mortgage, property tax and necessary maintenance expenses. Your brother should have been writing a check to you each month for the agreed on rent rent and then you pay the mortgage and taxes so you have proof that you paid it. As it is, you have not paid for anything.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
