In a professional program I would report the 1099R as is and just make the adjustment on Line 21, with details in an attached preparer electronic statement showing the brothers name and SSN and amount that should be reported by him., then have the brother report his share on Line 21 of his return.
I'm sure the Line 21 stuff can be done in TurboTax, but as far as attaching a statement and still be able to e-file, I'm not sure TT can do that.
