Where is the father in this picture? If no longer present, when did it change? Do you and your brother have a written agreement? When was this partnership (I presume it's a partnership) between you and your brother established? Has a partnership even be legally established? Partnerships report all income, expenses and distributions to owners on a 1065 Partnership/Multi-member LLC tax return. Then the partnership will issue each partner a K-1 showing each partner's share of income, expenses and distributions received by that partner.
It "sounds" to me like nothing has been set up or done on the legal front. I would highly advise you both seek legal help with this both on establishing a legal partnership, as well as the taxes. You don't have time to waste either, as the partnership return is due March 15th of each year. The late filing penalty for the 1065 return is $200 per month, per partner. So you really should get on it. Any and all legal and professional fees can be paid out of the partnership and claimed as a business expense on the 1065 return. That way, neither of you have to pay anything out of pocket for this. Besides, you'll find the cost of professional/legal help the first year to be a pittance when compared to all the fines, penalties and back taxes the IRS will assess when (not if) they catch up to you two.
So get legal help for at least the first year of this. After that, if you feel comfortable doing the 1065 return yourself each year, you most certainly can do that.