My brother and I each own equal amounts of mineral and royalty ownership in Texas, Oklahoma and New Mexico. My brother is very ill and it is expected that he will not make it much longer than 6-12 months. My brother's wants to transfer his mineral and royalty ownership to me so that I can manage it. The plan is that I would send him his portion of the royalty payments monthly. We want to avoid probate in the event of his death. In terms of incomes taxes, my brother's portion of the royalties which I would send to him would be reported as my income which will affect my tax bill. How can I deduct my brother's portion of the royalties from my income?