ℹ️ Skipped - page is already crawled
| Filter | Status | Condition | Details |
|---|---|---|---|
| HTTP status | PASS | download_http_code = 200 | HTTP 200 |
| Age cutoff | PASS | download_stamp > now() - 6 MONTH | 0.7 months ago (distributed domain, exempt) |
| History drop | PASS | isNull(history_drop_reason) | No drop reason |
| Spam/ban | PASS | fh_dont_index != 1 AND ml_spam_score = 0 | ml_spam_score=0 |
| Canonical | PASS | meta_canonical IS NULL OR = '' OR = src_unparsed | Not set |
| Property | Value |
|---|---|
| URL | https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump |
| Last Crawled | 2026-03-22 10:35:36 (21 days ago) |
| First Indexed | 2019-04-05 05:43:40 (7 years ago) |
| HTTP Status Code | 200 |
| Meta Title | Tax returns of Donald Trump - Wikipedia |
| Meta Description | null |
| Meta Canonical | null |
| Boilerpipe Text | Donald Trump
,
President of the United States
, controversially refused to release his
tax returns
after being
elected
president the first time in 2016, although he promised to do so during
his campaign
.
[
a
]
[
b
]
In 2021, the
Manhattan district attorney
(DA) obtained several years of Trump's tax information, and in late 2022, the
U.S. House Ways and Means Committee
obtained and released six years of his returns.
[
c
]
Trump repeatedly and
falsely claimed
that he could not release the returns while they were under
audit
by the
Internal Revenue Service
(IRS).
[
9
]
[
10
]
[
11
]
[
d
]
After Democrats won a majority in the House of Representatives in
2018
, Trump sued to prevent his returns from being released by the IRS or his accountants, which were being sought by certain state officials and
congressional committees
. The Manhattan DA's request for records as part of
its criminal probe
of
the Trump Organization
(regarding
a hush-money payment
made during the 2016 presidential campaign and
alleged tax fraud
) was appealed to the
U.S. Supreme Court
, resulting in
a 2020 decision
rejecting Trump's claims that the president holds
absolute immunity
from criminal process.
[
12
]
In February 2021, Trump's accounting firm
Mazars
provided the DA eight years of Trump's tax returns.
[
12
]
[
13
]
[
14
]
In May 2019, Ways and Means Committee chair
Richard Neal
requested six years of Trump's tax records;
[
15
]
after appeals were exhausted, he received the documents on November 30, 2022.
[
16
]
[
17
]
Four weeks later, the committee voted 24–16 along party lines to release the returns to the public,
[
18
]
which was done on December 30.
[
19
]
The committee found that the IRS failed to audit Trump's taxes during the first two years of his presidency, and that the only audit conducted during his tenure was never completed.
[
20
]
[
21
]
[
e
]
In 2019, the
U.S. House Oversight Committee
subpoenaed Mazars for tax and other records related to an investigation into Trump's conduct; an appeal to the Supreme Court resulted in
a decision
outlining circumstances Congress can request presidential records without violating
separation of powers
.
[
23
]
[
24
]
[
31
]
Also in 2019,
California
temporarily enacted legislation to require presidential candidates to release tax returns to be allowed on the primary election ballot,
[
32
]
[
f
]
and
New York State
passed a law allowing the release of state tax returns to congressional committees for valid purposes.
[
34
]
History of controversy
[
edit
]
In 1999, while
Donald Trump
was considering whether
to run for president
under the
Reform Party
, he said he "probably wouldn't have a problem with" releasing his tax returns if he ran.
[
35
]
In April 2011, Trump said that when President
Barack Obama
produced "
his birth certificate
... I'd love to give my tax returns."
Obama's birth certificate was released a week later
, resulting in Trump's saying his tax returns would be released "at the appropriate time".
[
1
]
An undocumented immigrant housekeeper from
Costa Rica
working at
Trump National Golf Club
in
Bedminster, New Jersey
, earned $26,792.90 and paid more in federal income taxes than Trump did ($0) in 2011.
[
36
]
In 2012, Trump sought to have Republican presidential candidate
Mitt Romney
's tax returns released on April 1, which "historically is the time that everybody gives them".
[
37
]
That year, Trump also said that not seeing a presidential candidate's tax returns would lead people to think there was "almost, like, something wrong. What's wrong?"
[
38
]
Trump's former political adviser
Sam Nunberg
said in 2013 and 2014 that Trump had considered the possibility of releasing his tax returns as part of a presidential campaign, believing that showing how little he paid in taxes would make him appear to be a savvy businessman.
[
39
]
Nunberg said by November 2014, he had persuaded Trump to reverse course and withhold his tax returns, as Trump decided he "wanted to look rich rather than smart".
[
39
]
In May 2014, Trump said in an interview: "If I decide to run for office, I'll produce my tax returns, absolutely and I would love to do that."
[
1
]
[
37
]
In February 2015, Trump said he would release tax returns if he ran for president.
[
1
]
On another occasion that month, he declared: "I have no objection to certainly showing tax returns."
[
40
]
Later in February 2015, Trump warned: "I will tell you upfront ... I want to pay as little taxes as I can as a private person".
[
1
]
In May 2016, Trump voiced similar sentiments, stating that he tries "very hard to pay as little tax as possible". In 2015, Trump criticized corporate executives and "hedge fund guys" for paying zero or negligible taxes. He also alleged in 2011 and 2012 that half of all Americans do not pay income taxes, stating, "it's a problem," while alluding to "crippling" government debt. In 2012, Trump had criticized President Obama for "only" paying a tax rate of around 20%.
[
37
]
Trump announced his candidacy for president in June 2015.
[
41
]
In January 2016, Trump was asked by
Chuck Todd
if he would release his tax returns, to which Trump answered: "we'll be working that over in the next period of time, Chuck. Absolutely. ... at the appropriate time, you'll be very satisfied."
[
3
]
In February 2016, Trump said he would release his tax returns "[p]robably over the next few months. They're being worked on now."
[
3
]
Later that month, Trump falsely claimed that he could not release his tax returns while under audit.
[
9
]
[
d
]
Nothing prevents a taxpayer from releasing his own tax returns; the IRS has confirmed that individuals are free to share their own tax information.
[
37
]
[
42
]
[
43
]
[
g
]
Every president from
Richard Nixon
onward has voluntarily released his tax returns annually, and the IRS automatically (since the 1970s) audits the tax returns of presidents and vice presidents.
[
37
]
In May 2016, Trump said he would not release his tax returns before the November 2016 election.
[
43
]
[
47
]
Trump also said in May 2016 that "there's nothing to learn from" his tax returns,
[
43
]
and said on
ABC News
that his tax rate is "none of your business".
[
2
]
Trump's refusal broke with tradition, as all major presidential nominees from 1976 onward have released their tax returns.
[
37
]
Trump was criticized for his refusal to release tax information. Mitt Romney called Trump's refusal "disqualifying" and said the only logical reason for Trump was that "there is a bombshell in them."
[
48
]
John Fund
of
National Review
feared that the returns contained an electoral "time bomb" and called upon
Republican convention delegates
to abstain from voting for Trump if he did not release the information.
[
49
]
During the
presidential debates
, Trump's opponent
Hillary Clinton
criticized Trump for not disclosing his tax returns, saying that only "a couple of years" of Trump's tax returns were publicly available, "and they showed he didn't pay any federal income tax." Trump responded: "That makes me smart." Clinton went on to suggest that Trump might not have "paid any federal income tax for a lot of years"; Trump responding by saying that the taxes he paid "would be squandered" by the government.
[
50
]
2016 election and later
[
edit
]
Fragments of information about Trump's taxes leaked at multiple times around the time of his election as president.
[
51
]
In 2016,
The Washington Post
reported a prior
audit
of Trump's tax returns for 2002 through 2008 by the
Internal Revenue Service
(IRS) which was "closed administratively by agreement with the I.R.S. without assessment or payment, on a net basis, of any deficiency."
[
52
]
The audit centered on a potential failure to report cancelled debts as income by Trump, and whether he performed a
stock-for-debt swap
. Some tax attorneys speculate that the government may ultimately have reduced what Trump was able to claim as a loss without requiring him to pay any additional taxes.
[
52
]
[
53
]
It is unknown whether the IRS challenged Trump's use of the stock-for-debt swap, which is a maneuver with questionable legality.
[
54
]
Congress
had previously banned equity-for-debt swaps by corporations in 1993, and by partnerships such as Trump's in 2004.
[
54
]
Trump's father,
Fred
In separate leaks, parts of Trump's 1995 and 2005 returns were examined by multiple news organizations.
[
55
]
[
56
]
In 2016,
The New York Times
examined three pages of his 1995 return and found that in that year, he declared a
net operating loss
of more than $500 million. Under section 172 of the
Internal Revenue Code
, this gave Trump a $915.7 million net loss. This loss was carried over to offset income for up to 18 years after it was originally claimed,
[
51
]
[
57
]
and could have allowed him to pay no taxes at all for those years.
[
58
]
In March 2017, journalist
David Cay Johnston
obtained the first two pages of Trump's 2005 federal income tax returns, which were given to
Rachel Maddow
and shown on
MSNBC
.
[
51
]
[
59
]
These pages showed Trump's gross adjusted income to be $153 million, with $103 million in losses; he paid $38 million in federal taxes, including $31 million for the
alternative minimum tax
, which he was seeking to abolish. The
White House
described the losses as being from "large-scale
depreciation
for construction" and said the return had been "illegally published".
[
59
]
[
60
]
Johnston said publishing the forms was legal because he had not been looking for them and "they might even have been sent by Mr. Trump himself".
[
59
]
A team of
New York Times
journalists including
Susanne Craig
and
David Barstow
thought the income seemed inconsistent with any of Trump's known ventures from the time and suspected that it could be related to the 2004 sale of assets inherited from his father,
Fred Trump
.
[
61
]
[
62
]
This sparked a larger investigation into the finances of Fred and Donald Trump.
[
61
]
As president, Trump continued to withhold his tax returns.
[
7
]
In May 2017, Trump said he "might" release his tax returns only after he had stepped down as president. This was in spite of his previous commitment made during his campaign to release his tax returns once they were not under audit.
[
4
]
In 2018, the
New York Times
investigation into the finances of Fred and Donald Trump revealed that despite the claims of the latter to be a self-made billionaire, he had actually received more than $400 million (in 2018 dollars) from his father, most of it in ways that avoided paying gift or inheritance tax. The 13,000-word report was one of the longest investigative articles ever published by the
Times
.
[
63
]
On September 29, 2023, federal prosecutors announced they were charging someone with leaking the data from Trump's tax returns while he was a contractor for the IRS from 2018 to 2020.
[
64
]
In October
Charles E. Littlejohn
pleaded guilty to unauthorized disclosure of tax returns and return information.
[
65
]
On January 29, 2024, he received the maximum possible sentence of five years in federal prison and was fined $5,000.
[
66
]
As of October 13, 2024, Donald Trump and his running mate
JD Vance
had not released their tax returns, while Kamala Harris released two decades of returns, including her most recent returns in April. The lack of visibility into the returns of Trump and Vance raised conflict of interest concerns among some Americans.
[
67
]
On January 29, 2026, Donald Trump, Eric Trump, Donald Trump Jr. and the Trump Organization sued the IRS for $10 billion. The plaintiffs said that Littlejohn's leaks in 2018 and 2020 had caused them "reputational and financial harm, public embarrassment, unfairly tarnished their business reputations, portrayed them in a false light, and negatively affected President Trump, and the other Plaintiffs' public standing."
[
68
]
Subpoenas and investigations
[
edit
]
House Ways and Means Committee
[
edit
]
The December 15, 2022, report issued by the
Joint Committee on Taxation
to the
House Ways and Means Committee
(
PDF
file)
After winning control of the House in the
2018 elections
, House Democrats signaled their intent to use their new power to demand Trump's tax returns in the new Congress, which convened in January 2019.
[
69
]
[
70
]
[
71
]
On April 3, 2019, the chairman of the
U.S. House Committee on Ways and Means
, Congressman
Richard Neal
, formally requested IRS commissioner
Charles P. Rettig
to provide six years (2013 through 2018) of Trump's returns.
[
72
]
[
73
]
The request, made in a letter, set a deadline of seven days.
[
72
]
Neal again wrote to Rettig on April 13, setting a second deadline of April 23 and writing that a failure to meet the deadline would be "interpreted as a denial".
[
74
]
Under a 1924
federal tax law
, § 6103 of
title 26 of the United States Code
, Congress may request copies of anyone's tax returns.
[
75
]
[
76
]
[
77
]
[
78
]
The
treasury secretary
is legally obliged to provide the tax returns, and there is no apparent legal mechanism to deny Congress's request.
[
73
]
On April 5, 2019, Trump's personal lawyer
William Consovoy
wrote a letter to the
U.S. Department of the Treasury
(the parent agency of the IRS), claiming that the request for Trump's tax information is "not consistent with governing law" and Congress is trying to violate Trump's
First Amendment
rights.
[
79
]
A 2018 draft IRS legal memo, the contents of which became public in 2019, concluded that the IRS must provide the requested tax returns to Congress unless Trump invokes executive privilege, contradicting the administration's justification for defying the earlier subpoena.
[
80
]
On May 10, 2019, Neal issued a separate subpoena to the Treasury Department and the IRS for six years of Trump's personal and business tax returns.
[
15
]
Neal said the committee wanted the tax records to evaluate "the extent to which the I.R.S. audits and enforces the federal tax laws against a president".
[
15
]
On July 30, 2021, the Justice Department's
Office of Legal Counsel
wrote an opinion concluding that the committee's request was legitimate and the IRS must provide the information sought,
[
81
]
[
82
]
but on August 4, Trump's legal team opined that the committee should stop investigating Trump's affairs, arguing that Neal's "requests have always been a transparent effort by one political party to harass an official from the other party because they dislike his politics and speech."
[
83
]
On August 9, 2022, a three-judge panel of the DC Circuit Court of Appeals said Neal's request was valid.
[
84
]
Trump appealed to the full court, but on October 27, it denied his request for a rehearing.
[
85
]
On October 31, Trump appealed to the
Supreme Court
.
[
86
]
On November 1, Chief Justice
John Roberts
granted a temporary hold, giving the Supreme Court until November 10 to consider the matter.
[
87
]
On November 22, the Supreme Court ruled that the IRS could release the tax returns to the House Ways and Means committee.
[
16
]
On November 30, the Treasury Department sent six years of tax returns to the committee.
[
17
]
On December 20, 2022, the House Ways and Means committee voted to release Trump's tax returns publicly.
[
88
]
The same day, the committee published a report which found that the IRS did not start audits on Trump's 2017 tax filing until 2019, and that only one mandatory audit was started and none completed during Trump's four years in office.
[
20
]
[
21
]
The committee released the returns on December 30, following their redaction to protect sensitive personal information.
[
89
]
[
19
]
House Oversight and Reform Committee
[
edit
]
On April 15, 2019, the chairman of the
House Committee on Oversight and Reform
, Representative
Elijah Cummings
, issued a subpoena to the accounting firm Mazars USA, LLP, requesting tax records and other "financial documents concerning the President and his companies covering years both before and during his presidency."
[
90
]
Cummings identified four areas that the committee aimed to investigate through the subpoena: (1) whether Trump "may have engaged in illegal conduct before and during his tenure in office"; (2) whether Trump "has undisclosed
conflicts of interest
that may impair his ability to make impartial policy decisions"; (3) whether Trump was complying with the Constitution's
Foreign Emoluments Clause
and
Domestic Emoluments Clause
; and (4) whether Trump "has accurately reported his finances to the Office of Government Ethics and other federal entities."
[
90
]
On March 3, 2021, the new chairwoman of the committee, Representative
Carolyn Maloney
, reissued the subpoena against Mazars USA after the initial subpoena for financial records, related to an investigation into Trump, expired at the end of 166th Congress.
[
91
]
On September 12, 2022, Trump and the committee settled a civil suit about information from 2014 to 2018.
[
92
]
Within several days, Mazars began providing Trump's financial records to the committee.
[
93
]
The Trump administration refused to comply with the subpoenas.
[
94
]
[
95
]
On May 6, 2019, after weeks of delay, Treasury Secretary
Steven Mnuchin
sent a letter to House Ways and Means Committee Chair Neal, asserting that the subpoena lacked "a legitimate legislative purpose" and that "the department may not lawfully fulfill the committee's request," although the IRS had released Richard Nixon's tax returns the same day Congress requested them in 1973.
[
95
]
The Trump's administration's
Justice Department
, through a memo written by Office of Legal Counsel head
Steven Engel
, issued an opinion supporting Mnuchin's refusal to release Trump's tax returns.
[
96
]
This triggered a legal battle between the administration and Congress.
[
97
]
[
98
]
[
99
]
[
100
]
Neal criticized the administration's position, saying that its objections "lack merit" and "
judicial precedent commands
that none of the concerns raised can legitimately be used to deny the committee's request."
[
101
]
On April 7, 2019,
Mick Mulvaney
, Trump's acting
White House chief of staff
, said Trump's tax returns will "never" be released.
[
102
]
[
103
]
Trump and Mulvaney have argued that voters have no interest in Trump's tax returns and that the issue had been "litigated" when Trump was elected.
[
102
]
[
104
]
In April 2019, a Trump adviser speaking on condition of anonymity told
Fox News
that Trump repeatedly questioned his aides about the status of the congressional request, and also asked about the "loyalty" of top IRS officials.
[
104
]
Trump appointee
Michael J. Desmond
, who as Chief Counsel of the IRS and Assistant General Counsel in the
Department of the Treasury
is responsible for giving legal advice to the IRS commissioner, previously served as a tax advisor to the Trump Organization and also worked alongside two other longtime tax advisors to the Trump Organization. According to
The New York Times
, on February 5, 2019, Trump asked Senate Majority Leader
Mitch McConnell
to speed up Desmond's confirmation and indicated that confirming Desmond was a higher priority to him than confirming
William Barr
for Attorney General.
[
105
]
Also in April 2019, Trump and
White House Press Secretary
Sarah Sanders
said he would not release his tax returns while they are under audit, although nothing precludes a person from releasing tax returns that are under audit, a fact reaffirmed by IRS commissioner Rettig.
[
73
]
[
106
]
Sanders also opined that Congress is not "smart enough" to examine Trump's tax returns,
[
107
]
although ten members of Congress are accountants, including three
certified public accountants
.
[
108
]
On April 10, 2019, Trump incorrectly stated that "there's no law whatsoever" requiring him to provide Congress his tax returns. While there is no law requiring presidents to publish their tax returns, federal law of
IRS Code
section 6103(f) authorizes Congress to look at anyone's tax returns "when sitting in closed executive session" (though the taxpayer could refuse for their identifying information to be shared outside of that session).
[
109
]
[
110
]
On May 7, 2019,
The New York Times
revealed that it had acquired information about Trump's tax returns showing more than a billion dollars in business losses with a decade in the red.
[
111
]
[
112
]
Interference with IRS audit
[
edit
]
On July 29, 2019, a career IRS official filed a whistleblower complaint with the House Ways and Means Committee,
Senate Finance Committee
, and
Treasury inspector general for tax administration
, stating that at least one
Treasury Department
official had inappropriately interfered in the audit process for the tax returns of the president and vice president,
[
113
]
which takes place annually in accordance with IRS policy.
[
22
]
The possibility that political appointees interfered with audits conducted by career civil servants alarmed former IRS officials and legal experts.
[
113
]
Due to stringent laws regarding disclosure of tax information, the details of the complaint have not been made public.
[
113
]
However, Representative Richard Neal, the Democratic chair of the House Ways and Means Committee, said in September 2019 that he was consulting legal counsel on whether the whistleblower's complaint could be publicly released.
[
114
]
The whistleblower's report was referred to by Neal and other House Democrats in the federal lawsuit regarding Trump's refusal to comply with a House Ways and Means Committee subpoena for the returns; in a filing, Neal wrote that the whistleblower's complaint presents credible evidence of potential inappropriate efforts to influence "the mandatory audit program" and raises "serious and urgent concerns", thereby bolstering the committee's case for obtaining the tax returns.
[
115
]
Committee on Ways & Means v. U.S. Department of the Treasury and Trump
[
edit
]
On May 17, 2019, Treasury Secretary
Steven Mnuchin
again refused to hand over the records subpoenaed by the House Committee on Ways and Means.
[
94
]
The IRS refusal to provide the records sought was based on an opinion of
Office of Legal Counsel
Steven Engel
dated June 2019 which argued that the House lacked a "legitimate legislative purpose" to warrant receiving the information.
[
82
]
On July 2, 2019, the committee sued Mnuchin and IRS commissioner
Charles Rettig
to enforce the subpoena and obtain six years of Trump's tax returns.
[
116
]
[
117
]
The action, in the
U.S. District Court for the District of Columbia
before Judge
Trevor McFadden
, was taken pursuant to Internal Revenue Code Section 6103(f) which states that the Treasury Department "shall furnish" any tax return requested in writing by the Ways & Means Committee.
[
118
]
Trump was added to the case as an
intervenor
.
[
119
]
In September 2019, a bipartisan group of six former general counsels to the House of Representatives filed an
amicus brief
in the case, urging the court to reject Trump's claims that the House lacks standing to bring the case.
[
118
]
In January 2020, the judge stayed proceedings in the case, pending the resolution of the
In re McGahn
case by the
U.S. Court of Appeals for the D.C. Circuit
.
[
119
]
[
120
]
On March 4, 2021, the Department of Justice (DOJ), representing the Treasury Department, requested an additional month to determine its response to the committee's request for Trump's tax returns.
[
121
]
Judge McFadden granted the government more time and ordered the parties to submit a status report on March 31.
[
122
]
On July 30, Acting
assistant attorney general
for the Office of Legal Counsel
Dawn Johnsen
wrote an opinion stating that the Treasury Department must turn over Trump's tax returns to the committee, stating that the committee had "invoked sufficient reasons" to request the tax information, reversing Engel's June 2019 opinion. Johnsen wrote that Engel's opinion "failed to afford the Committee the respect due to a coordinate branch of government."
[
82
]
[
123
]
On August 4, Trump's legal team intervened in the case in an attempt to end the committee's investigations into Trump's affairs, arguing that his tax returns are still "the subject of ongoing examinations by the IRS", that they should be permanently blocked from being released, and that Trump's legal expenses in the matter should be reimbursed.
[
83
]
Judge McFadden dismissed the case in December 2021, allowing the returns to be released to the committee, stating Trump was "wrong on the law" and that Congress is due "great deference" in its inquiries. McFadden granted a 14-day delay in the release of the returns to allow the parties to negotiate terms of the release, or for Trump to appeal to the
D.C. Circuit Court of Appeals
.
[
124
]
The decision was eventually appealed to the Supreme Court; its November 2022 ruling resulted in the release of the records to the committee,
[
125
]
which then publicly released the returns on December 30.
[
19
]
In January 2023, Trump dropped his dispute with Congress in a joint filing with a House committee, saying the new Republican leadership "has no interest" in the returns.
[
126
]
Trump v. Mazars USA, LLP
[
edit
]
On May 20, 2019, U.S. district judge
Amit Mehta
of the
U.S. District Court for the District of Columbia
, refused a request by Trump's attorneys to quash the subpoena from the House Oversight Committee directed to Trump's accounting firm, Mazars USA LLP, ruling that the subpoena must be complied with.
[
127
]
[
128
]
The district court held that the subpoena was well within Congress's broad investigative powers and rejected Trump's claim that the subpoena to Mazars was "a usurpation of an exclusively executive or judicial function."
[
128
]
Trump then appealed to the
U.S. Court of Appeals for the District of Columbia
, which heard
oral argument
on July 12, 2019, and then issued a ruling against Trump on October 11, 2019. In its 2–1 ruling, the court of appeals upheld the lower court's ruling, holding that "contrary to the President's arguments, the Committee possesses authority under both the House Rules and the Constitution to issue the subpoena" for eight years of tax returns to Mazars, and that Mazars therefore "must comply" with the subpoena.
[
129
]
[
130
]
The 66-page majority opinion was written by Judge
David S. Tatel
, joined by
Patricia A. Millett
; Judge
Neomi Rao
, a Trump appointee, dissented.
[
129
]
Trump's motion for rehearing
en banc
(i.e., before the entire D.C. Circuit) was denied on November 13, 2019, on an 8–3 vote.
[
131
]
[
132
]
The ruling was the second appeals court decision within ten days against Trump regarding release of his tax returns.
[
131
]
Trump subsequently filed a petition for a
writ of certiorari
to the Supreme Court of the United States, asking the Court to review the case. On December 13, 2019, the Supreme Court decided to review both the
Trump v. Mazars US, LLP
case (Supreme Court No. 19-715) and the
Trump v. Deutsche Bank AG
case (Supreme Court No. 19-760). The court consolidated them and indicated that they would be set for
oral argument
sometime in March 2020.
[
133
]
[
134
]
The Second Circuit's
mandate
was stayed pending the Supreme Court's decision in the case.
[
134
]
[
135
]
The Court's decision in the case is believed to be a likely
landmark ruling
on how far presidents may resist subpoenas or other demands for information from the Congress and from prosecutors.
[
133
]
On July 9, 2020, the Supreme Court issued its 7–2 ruling, vacating the D.C. Circuit's decision and remanding the case for further review.
[
27
]
This made it unlikely that the Trumps' taxes would be released before the election and the end of both his term and those of the 116th Congress.
[
136
]
On July 20, 2020, the Supreme Court issued an unsigned order denying a motion by House Democrats to expedite the litigation in lower courts;
[
137
]
[
138
]
the order reduced the likelihood that congressional investigators would obtain the tax records before the November election.
[
138
]
Justice
Sonia Sotomayor
noted that she would have granted the motion.
[
137
]
[
138
]
In September 2019,
The New York Times
reported
that in late August 2019,
[
12
]
soon after opening an investigation into
hush-money payments to Stormy Daniels
, the
Manhattan district attorney's office
, led by
Cyrus R. Vance Jr.
, subpoenaed Trump's accounting firm, Mazars USA, for Trump's individual tax returns from January 2011 to August 2019 and corporate tax records for the Trump Organization.
[
12
]
The
Times
reported in August 2020 that in 2019 the district attorney had also subpoenaed Trump's primary bank, Deutsche Bank, which complied with financial statements and other records Trump had provided when he sought loans from the bank.
[
140
]
Citing grand jury secrecy rules, the district attorney did not reveal the scope of the investigation, but in court filings prosecutors stated that publicly available evidence regarding the conduct of Trump and his businesses would justify a grand jury investigation into
tax fraud
and financial crimes such as
insurance fraud
, falsification of business records, and other crimes.
[
14
]
Trump sought to quash the subpoena in
federal court
, contending that a sitting president enjoys, in the court's words, "
absolute immunity
from criminal process of any kind".
[
12
]
In court filings in September 2019, New York prosecutors rejected Trump's claim of "sweeping immunity" from a criminal probe while he is in office, writing that Trump was "seeking to invent and enforce a new presidential 'tax return privilege', on the theory that disclosing information in a tax return will necessarily reveal information that will somehow impede the functioning of a President, sufficiently to meet the test of irreparable harm."
[
141
]
[
142
]
On October 7, 2019, Judge
Victor Marrero
of the
U.S. District Court for the Southern District of New York
rejected Trump's effort to prevent his tax returns from being turned over to the New York grand jury, and ordered Trump comply with the subpoena. In a 75-page opinion, the court called Trump's contention an overreach of executive power that is "repugnant to the nation's governmental structure and constitutional values".
[
12
]
[
143
]
Enforcement of the subpoena was temporarily delayed pending consideration by the
U.S. Court of Appeals for the Second Circuit
.
[
12
]
[
144
]
Later the same month,
oral argument
before the Second Circuit took place before a three-judge panel of Chief Judge
Robert A. Katzmann
, Judge
Denny Chin
, and Judge
Christopher F. Droney
. Trump's private lawyer, William S. Consovoy, argued that a president enjoyed absolute "presidential immunity" from all investigation and criminal process while in office; responding to a hypothetical from the court, Consovoy said the president should be shielded even if he hypothetically committed murder on
Fifth Avenue
in Manhattan.
[
145
]
[
146
]
[
147
]
In response, counsel for the Manhattan district attorney's office told the court "there is no such thing as presidential immunity for tax returns" and noted that tax returns are frequently subpoenaed in financial investigations.
[
145
]
On November 4, 2019, a three-judge panel of the Second Circuit ruled unanimously that Mazars must comply with the subpoena and hand over Trump's tax returns,
[
148
]
[
149
]
saying that the president is not immune from "the enforcement of a state grand jury subpoena directing a third party to produce non-privileged material, even when the subject matter under investigation pertains to the President" and that a state grand jury may permissibly issue subpoenas "in aid of its investigation of potential crimes committed by persons within its jurisdiction, even if that investigation may in some way implicate the President".
[
149
]
Noting that "the President concedes that his immunity lasts only so long as he holds office and that he could therefore be prosecuted after leaving office," the Second Circuit ruled that there "is no obvious reason why a state could not begin to investigate a President during his term and, with the information secured during that search, ultimately determine to prosecute him after he leaves office."
[
149
]
Trump subsequently filed a petition for a
writ of certiorari
to the Supreme Court, asserting that the grand-jury subpoena directed to him violates
Article II
and the
Supremacy Clause
of the Constitution. In December 2019, the Court agreed to hear the appeal.
[
150
]
After oral arguments were delayed due to the
COVID-19 pandemic
,
[
151
]
the case was argued on May 12, 2020.
[
150
]
[
152
]
On July 9, 2020, the Supreme Court issued its 7–2 ruling, holding (in an opinion written by Chief Justice
John G. Roberts, Jr.
) that "Article II and the supremacy clause of the Constitution do not categorically preclude, or require a heightened standard for, the issuance of a state criminal subpoena to a sitting president."
[
150
]
[
27
]
Roberts wrote: "No citizen, not even the president, is categorically above the common duty to produce evidence when called upon in a criminal proceeding."
[
14
]
[
27
]
The court thus rejected Trump's claim that he was absolutely immune from the New York grand jury criminal subpoenas, but allowed Trump to return to the lower court to make a different argument for withholding his returns, such as scope or relevance.
[
14
]
[
153
]
On remand to the District Court, Trump's attorneys argued that the subpoena was "wildly overbroad" and issued in bad faith. On August 20, 2020, Judge Marrero rejected this argument, again ordering that Trump's tax returns be turned over to prosecutors. Trump's attorneys immediately requested an emergency stay, which Marrero denied.
[
154
]
[
155
]
[
156
]
The U.S. Court of Appeals for the Second Circuit granted a stay to Trump on September 1, 2020,
[
157
]
and oral argument before that court was held on September 25, 2020.
[
158
]
During the hearing, the three judges appeared skeptical of Trump's central argument that the subpoena constituted an overbroad "fishing expedition."
[
159
]
On October 7, 2020, the Second Circuit Court ruled in favor of Vance,
[
160
]
but stayed enforcement to allow time for Trump's lawyers to file an emergency application with the Supreme Court six days later. This requested a stay of the appeals court decision pending a hearing by the Supreme Court. On February 22, 2021, the Supreme Court denied the stay request, clearing the path for Trump's tax records as well as other records to be released to prosecutors for review by a grand jury.
[
161
]
[
162
]
Within hours of the Supreme Court's ruling, Mazars handed over to Vance millions of pages of documents containing Trump's tax returns from January 2011 to August 2019, as well as financial statements, engagement agreements, documents relating to the preparation and review of tax returns, and work papers and communications related to the tax returns.
[
163
]
[
164
]
By March 19, 2021, Trump's former personal lawyer
Michael Cohen
had met eight times with investigators for the Manhattan district attorney to cooperate with their inquiry.
[
165
]
[
166
]
In a separate action, on February 19, 2021, the Manhattan district attorney's office subpoenaed the New York City Tax Commission, suggesting it sought to examine the real estate values Trump had claimed related to his property taxes.
[
167
]
Contents of returns
[
edit
]
In 2019,
The New York Times
obtained partial information from transcripts of Trump's IRS
Form 1040s
(the main personal federal tax form) from 1985 to 1994,
[
51
]
revealing that during that time Trump lost $1.17 billion—the most of almost any individual U.S. taxpayer
[
51
]
[
111
]
—evidently to avoid tax liability in eight of those years.
[
168
]
[
169
]
Trump has acknowledged tax advantages inherent to the real-estate business, such as large write-offs from using depreciation of property to generate losses and reduce tax liabilities, which according to the
Times
"cannot account for the hundreds of millions of dollars in losses."
[
111
]
[
169
]
[
170
]
The New York Times
investigation
[
edit
]
On September 27, 2020,
The New York Times
published a report on more than two decades of Trump's tax-return data, including information from 2017 and 2018 (his first two years in office), having obtained the data earlier that month.
[
51
]
The documents contradict many of Trump's public claims to have a flourishing and prosperous business empire,
[
51
]
showing that as a result of reporting losses in many years and receiving a $72.9 million tax refund, Trump paid no net federal income taxes in 11 of 18 years of the past two decades. After the refund, Trump had an average tax bill of $1.4 million per year over the 18 years.
[
51
]
[
171
]
In 2016, Trump paid only $750 in federal income tax, and in 2017, he paid another $750 in federal income tax.
[
51
]
This was much less than other recent presidents paid while in office. His immediate two predecessors, Obama and
George W. Bush
, routinely paid $100,000 annually in federal income tax, and sometimes far more.
[
171
]
In 2017, Trump's pre-credit tax liability was $7,435,857. All but $750 of this amount was negated by carried-over tax credits, of which he had $22.7 million at the time. It is unclear why Trump chose not to completely cancel out his federal income tax liability.
[
172
]
The data does not reveal
Trump's net worth
.
[
51
]
Tax-return data largely lack specifics allowing for financial connections to be identified, and the data does not reveal any previously unknown
connections to Russia
.
[
51
]
In the 18 years examined by the
Times
, Trump engaged in
tax avoidance
to a far greater extent than most affluent Americans (the top 0.001% of tax filers). Due to this avoidance, Trump paid "about $400 million less in combined federal income taxes than a very wealthy person who paid the average for that group each year."
[
171
]
While in many years Trump ended with little or no tax liability, there is no evidence he ever failed to file a return or pay his expected tax burden by the annual filing deadline (including extensions), even if such payments were later refunded when the returns were completed.
[
51
]
Over two decades, Trump's golf courses and other businesses regularly lost significant amounts of money, which is one way Trump was able to reduce his tax liability.
[
171
]
For example, in 2018 Trump reported $47.4 million in losses,
[
51
]
and since 2000, Trump reported total losses of $315.6 million from his golf courses alone.
[
51
]
While Trump had significant income in many years, including from
The Apprentice
, he placed millions of dollars into his businesses which recorded losses for the year.
[
51
]
[
173
]
Many of these businesses also claimed significant non-cash losses for depreciation of owned properties, but this cannot account for the entirety of the losses Trump claimed on his returns.
[
171
]
Trump Tower
in New York is one of the few businesses Trump owns that turns an annual profit, but as of 2020 he still appeared to owe the $100 million mortgage which was set to come due in 2022.
[
171
]
Beginning in 2011, the IRS was auditing Trump's $72.9 million tax refund covering multiple years of paid taxes; the audit was not resolved as of 2020.
[
51
]
[
171
]
If the IRS determines that the refund was improper, Trump would be required to repay more than $100 million,
[
51
]
[
171
]
which includes interest on the amount. Trump has also personally guaranteed $421 million in debt, most of which is due within four years. Trump previously expressed regret that he had personally guaranteed debt during the 1980s which brought him close to personal bankruptcy when his businesses faltered in the early 1990s.
[
51
]
The bulk of the debt came from Trump's struggling
Doral golf resort
($125 million) and the Washington, D.C.,
Trump International Hotel
($160 million).
[
51
]
Trump also had failed to pay back $287 million in debt since 2010, according to the
Times
"far more money than previously known". Forgiven debt is supposed to be treated as income, but Trump used tax provisions to avoid or defer reporting it as such.
[
51
]
The
Times
notes that multiple potential violations of tax rules are present in the refunds examined. This includes the payment of "consulting fees" to Trump's daughter
Ivanka Trump
while she was a top executive at
the Trump Organization
, which was used to reduce Trump's tax liability.
[
171
]
Overall, Trump's companies appeared to claim 20% of their income was used for "consulting fees" – which do not need to be explained further but can be written off as business expenses.
[
171
]
Trump also appears to have aggressively classified personal-lifestyle related expenses as business expenses in order to write them off and reduce his liability.
[
171
]
This includes at least $70,000 used for haircuts (some during the production of
The Apprentice
), as well as more than $100,000 to a makeup artist and hair stylist favored by Ivanka Trump.
[
171
]
In many years Trump also classified payments for his aircraft and its support as business expenses. Trump also classified
Seven Springs
, his estate in
Bedford, New York
, as an "investment property" in order to write off $2.2 million in property taxes, even though the family uses it as a personal retreat.
[
171
]
Over the years examined, Trump reported receiving $73 million in revenue from outside the U.S., including some from licensing deals in countries with authoritarian rulers.
[
51
]
He was also paid more than $8.7 million by the
multilevel marketing
company
ACN Inc.
, which was accused of defrauding vulnerable consumers.
[
173
]
Trump shot promotional videos for the company, which was accused of consumer fraud in a lawsuit filed in 2018.
[
174
]
The
Times
reported that Trump's financial condition at the time he announced his presidential candidacy in 2015 "lends some credence to the notion that his long-shot campaign was at least in part a gambit to reanimate the marketability of his name".
[
51
]
Responses and analysis
[
edit
]
Trump dismissed the
Times
report,
[
175
]
responding with a blend of denials and justifications.
[
176
]
He criticized what he called the "bad intent" of the report, but did not dispute the facts behind it.
[
177
]
He also contended that the tax authorities had mistreated him.
[
175
]
House speaker
Nancy Pelosi
said Trump's indebtedness raises concerns about national security, since it represents "over $400 million in leverage that somebody has over the president" and it was not known to whom the debt is owed.
[
178
]
Writing for
New York Daily News
, investigative journalist
David Cay Johnston
opined that the returns could help convict Trump in
the Manhattan district attorney's criminal probe
, stating that they evidence "easy-to-prove state income tax fraud charges". According to Johnston, the returns are "rich with what the IRS calls 'badges of fraud,'" such as "hundreds of thousands of dollars in unexplained expenses" on numerous
Schedule C
forms showing zero income and "revenues and expenses that [suspiciously match] to the dollar". Johnston said these methods were used by Trump in 1984 and found by New York judges to constitute civil tax fraud.
[
179
]
The
Daily News
separately argued that the returns "show that Trump is a proven liar", specifically claiming that in both 2014 and 2015 he was erroneously awarded $300 for a New York school property tax exemption, which is only for people with a federal
adjusted gross income
(AGI) under $500,000. Trump refunded hundreds of dollars and did not claim the break again, but his returns from 2015 to 2017 and 2020 report negative AGI—making him eligible for the exemption in those years.
[
180
]
Trump International Hotel and Tower tax breaks
[
edit
]
In May 2024,
The New York Times
and
ProPublica
revealed that Trump improperly used tax breaks relating to
his skyscraper in Chicago
, claiming in 2010 that the transfer of funds into a partnership constituted a $168 million loss.
[
181
]
In January 2017, an
online petition
on the "We the People" portion of the White House's website calling for the release of Trump's tax returns was set up.
[
182
]
The petition gained more than a million signatures, becoming the most signed petition on the White House's website. However, the White House gave no official response to the petition as of April 2017.
[
183
]
Trump spokesperson
Kellyanne Conway
then said that "The White House response is that he's not going to release the tax returns" and that "people didn't care" about Trump's tax returns.
[
184
]
In response,
Jennifer Taub
and others planned the Tax March on April 15, 2017 (
Tax Day
) to demand that Trump release his tax returns;
[
185
]
tens of thousands of people marched in New York and dozens of cities across the country.
[
186
]
[
187
]
California primary election law
[
edit
]
On July 30, 2019, California governor
Gavin Newsom
signed the Presidential Tax Transparency and Accountability Act (S.B. 27), a law requiring candidates for president and California governor, as a condition for gaining California
ballot access
, to release their most recent five years of federal tax returns at least 98 days ahead of the primary election (which would be November 26, 2019, for the 2020 primaries, since the California primary is on March 3, 2020).
[
33
]
[
32
]
[
188
]
Trump immediately sued the State of California, seeking to block implementation of the law, asserting that the law is unconstitutional.
[
189
]
On September 19, 2019, U.S. district judge
Morrison C. England
issued a temporary injunction blocking the law from taking effect.
[
189
]
California appealed;
California secretary of state
Alex Padilla
said: "Our elected leaders have a legal and moral obligation to be transparent with voters about potential conflicts of interest. This law is fundamental to preserving and protecting American democracy."
[
190
]
In December 2019, the
U.S. Court of Appeals for the Ninth Circuit
dismissed California's appeal of the federal district court decision as
moot
, in light of the California Supreme Court's decision (see below).
[
191
]
The law was separately challenged in state court, and in November 2019, the
California Supreme Court
unanimously invalidated the law,
[
192
]
meaning that Trump did not have to release his tax returns to get on the primary ballot in California in 2020.
[
33
]
[
193
]
Chief Justice
Tani Gorre Cantil-Sakauye
wrote that "The Legislature may well be correct that a presidential candidate's income tax returns could provide California voters with important information" but that the requirement to release the returns conflicted with the
California Constitution
's "specification of an inclusive open presidential primary ballot".
[
33
]
New York State TRUST Act
[
edit
]
In May 2019, the
New York State Senate
passed the TRUST Act, which would amend state law to permit the commissioner of
the state Department of Taxation and Finance
to release any state tax return requested by the leaders of the House Ways and Means Committee, the
Senate Finance Committee
or the
Joint Committee on Taxation
for any "specific and legitimate legislative purpose."
[
194
]
[
195
]
The
New York State Assembly
approved the bill on May 22, sending it to the governor.
[
34
]
On July 8, Governor
Andrew M. Cuomo
signed the bill.
[
196
]
Trump sued the state and the House Ways and Means Committee fifteen days later to block release of the tax returns.
[
197
]
In November 2019, Trump's suit was dismissed on
personal jurisdiction
grounds.
[
198
]
^
According to multiple sources
[
1
]
[
2
]
[
3
]
[
4
]
^
There is no law requiring public disclosure of tax information for presidents or presidential candidates, but all major-party candidates and all presidents have done so since
Richard Nixon
's underpayment of taxes was revealed in a leak.
[
5
]
[
6
]
[
7
]
^
Under the
Revenue Act of 1924
(a response to the
Teapot Dome scandal
), the chair of the Ways and Means Committee has the right to obtain the tax records of any taxpayer.
[
8
]
^
a
b
Trump said he had been audited for a consecutive "twelve years or something like that"; it is rare for a taxpayer to be audited for several consecutive years.
[
42
]
In 2016, Trump's tax attorneys stated that Trump has been under audit since 2002. However, in 2011, 2014, and 2015, Trump made offers to release his tax returns, presumably while he was still under audit.
[
1
]
^
It is IRS policy, but not law, to annually audit tax returns of presidents and vice presidents.
[
22
]
^
The
California Supreme Court
ruled that this law violated the state's constitution.
[
33
]
^
Some tax lawyers advise clients under IRS audit not to release tax returns for tactical reasons, to avoid "
crowdsourcing
the audit."
[
44
]
[
45
]
In contrast, economist
Paul Krugman
argued that Trump should be more willing to reveal his tax information if he were already under audit, as the reveal might have triggered an audit if there was not one.
[
46
]
^
a
b
c
d
e
f
Qiu, Linda (October 5, 2016).
"Pence's False claim that Trump 'hasn't broken' tax return promise"
.
Politifact
.
Archived
from the original on October 21, 2020
. Retrieved
April 11,
2019
.
^
a
b
Harwell, Drew (May 21, 2016).
"Trump once revealed his income tax returns. They showed he didn't pay a cent"
.
The Washington Post
.
Archived
from the original on July 6, 2016
. Retrieved
July 18,
2016
.
^
a
b
c
Blake, Aaron (December 13, 2016).
"5 things Donald Trump promised he'd do, but hasn't"
.
The Washington Post
.
Archived
from the original on April 19, 2019
. Retrieved
April 19,
2019
.
^
a
b
Kruzel, John (May 12, 2017).
"Release his tax returns after an audit is completed – Trump-O-Meter: Broken"
.
Politifact
.
Archived
from the original on April 11, 2019
. Retrieved
April 11,
2019
.
^
"A History Of Presidential Tax Returns"
.
Morning Edition
.
NPR
. February 15, 2019
. Retrieved
September 22,
2023
.
^
Rubin, Richard (May 11, 2016).
"In Break From Tradition, Donald Trump Rules Out Releasing Tax Returns Ahead of Election"
.
The Wall Street Journal
.
Archived
from the original on October 19, 2020
. Retrieved
October 16,
2020
.
^
a
b
Grant, Tim (May 6, 2019).
"Trump's refusal to release his tax returns breaks a long presidential tradition"
.
Pittsburgh Post-Gazette
.
Archived
from the original on October 5, 2020
. Retrieved
October 16,
2020
.
^
Torres-Spelliscy, Ciara (April 15, 2019).
"What the Teapot Dome Scandal Has to Do With Trump's Tax Returns"
. Brennan Center for Justice
. Retrieved
September 22,
2023
.
^
a
b
Baquet, Dean (September 27, 2020).
"An Editor's Note on the Trump Tax Investigation"
.
The New York Times
.
Archived
from the original on October 15, 2020
. Retrieved
October 16,
2020
.
In fact, he has fought relentlessly to hide them from public view and has falsely asserted that he could not release them because he was being audited by the Internal Revenue Service. More recently, Mr. Trump and the Justice Department have fought subpoenas from congressional and New York State investigators seeking his taxes and other financial records.
^
Davison, Laura; Talev, Margaret (April 5, 2019).
"Trump Falsely Says Law Prevents Him Releasing Tax Returns Under Audit"
.
Bloomberg News
.
Archived
from the original on October 2, 2020
. Retrieved
October 16,
2020
.
^
Rummler, Orion (April 10, 2019).
"IRS commissioner: No rule against releasing Trump's tax returns while under audit"
.
Axios.com
.
Archived
from the original on April 10, 2019
. Retrieved
April 11,
2019
.
^
a
b
c
d
e
f
g
Rashbaum, Weiser (July 15, 2020).
"Trump Taxes: President Ordered to Turn Over Returns to Manhattan D.A."
The New York Times
.
Archived
from the original on October 16, 2019
. Retrieved
January 1,
2023
.
^
a
b
Sisak, Michael R. (September 25, 2020).
"Appeals court hears fight over Trump tax returns – again"
.
Associated Press
.
Archived
from the original on September 25, 2020
. Retrieved
September 27,
2020
.
^
a
b
c
d
Weiser, Benjamin; Rashbaum, William K. (September 21, 2020).
"Trump Could Be Investigated for Tax Fraud, D.A. Says for First Time"
.
The New York Times
.
Archived
from the original on September 27, 2020
. Retrieved
September 27,
2020
.
^
a
b
c
Fandos, Nicholas (May 10, 2019).
"House Ways and Means Chairman Subpoenas Trump Tax Returns"
.
The New York Times
.
Archived
from the original on May 10, 2019
. Retrieved
May 20,
2019
.
^
a
b
de Vogue, Ariane (November 22, 2022).
"Supreme Court clears way for House to get Trump's taxes"
.
CNN
. Retrieved
November 22,
2022
.
^
a
b
Polantz, Katelyn (November 30, 2022).
"House committee receives Donald Trump's federal tax returns from IRS"
.
CNN
. Retrieved
November 30,
2022
.
^
Fox, Lauren; Diaz, Daniella; Herb, Jeremy (December 20, 2022).
"Democratic-led House Ways and Means Committee set to release Trump's taxes in the coming days"
.
CNN
Politics
. Retrieved
December 21,
2022
.
^
a
b
c
Goldman, David; Sahadi, Jeanne; Vazquez, Maegan; Herb, Jeremy (December 30, 2022).
"Trump's tax returns shed new light on former president's finances"
.
CNN
Politics
. Retrieved
December 30,
2022
.
^
a
b
"Report on the Internal Revenue Service's Mandatory Audit Program Under the Prior Administration (2017-2020)"
(PDF)
.
United States House Committee on Ways and Means
. December 20, 2022
. Retrieved
December 21,
2022
.
^
a
b
McCoy, Kevin; Jackson, David; Slack, Donovan (December 21, 2022).
"Trump tax returns: House committee report shows IRS failed to conduct 'mandatory' audits"
.
USA Today
. Retrieved
December 21,
2022
.
^
a
b
Jagoda, Naomi (October 6, 2019).
"Tax-return whistleblower in spotlight amid impeachment fight"
.
The Hill
.
Archived
from the original on October 17, 2019
. Retrieved
October 17,
2019
.
^
Roberts, John
(July 9, 2020).
"Trump et al. v. Mazars USA, LLP, et al"
(PDF)
.
United States Supreme Court
. Retrieved
July 30,
2021
.
^
Higgins, Tucker; Pramuk, Jacob (November 18, 2019).
"Supreme Court temporarily halts court order requiring accountants to turn over Trump's tax returns to Congress"
.
NBC News
. Retrieved
July 30,
2021
.
^
Liptak, Adam (July 9, 2020).
"Supreme Court Rules Trump Cannot Block Release of Financial Records"
.
The New York Times
.
ISSN
0362-4331
.
Archived
from the original on July 9, 2020
. Retrieved
July 9,
2020
.
^
Gerstein, Josh; Cheney, Kyle (July 8, 2020).
"Supreme Court splits on Trump tax cases, potentially shielding returns until after election"
.
Politico
.
Archived
from the original on September 29, 2020
. Retrieved
September 28,
2020
.
^
a
b
c
d
Trump v. Mazars USA, LLP
,
140 United States Reports
(
U.S.
July 9, 2020).
^
Sheth, Sonam; Samuelsohn, Darren (July 9, 2020).
"Supreme Court rules against Trump in 2 landmark cases about his taxes and financial records"
.
Business Insider
.
Archived
from the original on July 9, 2020
. Retrieved
July 9,
2020
.
^
Ford, Matt (July 9, 2020).
"The Supreme Court Brings the Presidency Back From a Lawless Brink"
.
The New Republic
. Retrieved
July 9,
2020
.
{{
cite magazine
}}
: CS1 maint: deprecated archival service (
link
)
^
Ryan, Tim (July 9, 2020).
"High Court Roils White House With Punt on House Subpoenas"
.
Courthouse News
.
Archived
from the original on July 11, 2020
. Retrieved
July 11,
2020
.
^
Multiple sources
[
13
]
[
25
]
[
26
]
[
27
]
[
28
]
[
29
]
[
30
]
^
a
b
Medina, Jennifer; Karni, Annie (July 30, 2019).
"California Requires Trump Tax Returns Under New Election Law"
.
The New York Times
.
Archived
from the original on July 30, 2019
. Retrieved
July 30,
2019
.
^
a
b
c
d
Becker, Stephanie; Sullivan, Kate (November 21, 2019).
"California Supreme Court says law requiring presidential candidates to turn over tax returns is invalid"
.
CNN
.
Archived
from the original on December 15, 2019
. Retrieved
December 22,
2019
.
^
a
b
McKinley, Jesse (May 22, 2019).
"New York Passes Bill Giving Congress a Way to Get Trump's State Tax Returns"
.
The New York Times
.
Archived
from the original on September 23, 2019
. Retrieved
May 22,
2019
.
^
Kaczynski, Andrew (March 4, 2016).
"Trump In 1999: I Probably Wouldn't Have A Problem Releasing My Tax Returns If I Ran"
.
BuzzFeed News
.
Archived
from the original on August 9, 2020
. Retrieved
August 7,
2019
.
^
Vesoulis, Abby (September 30, 2020).
"Why Donald Trump's Former Housekeeper – and Millions of Other American Workers – Paid More in Federal Taxes Than Her Boss"
.
Time
.
Archived
from the original on October 7, 2020
. Retrieved
October 24,
2020
.
^
a
b
c
d
e
f
Harwell, Drew (September 15, 2016).
"All the excuses Trump has given for why he won't release his tax returns"
.
The Washington Post
.
Archived
from the original on July 25, 2019
. Retrieved
August 7,
2019
.
^
Lee, Nora Kelly (August 12, 2016).
"How Hillary Clinton Is Using Her Taxes as a Political Weapon"
.
The Atlantic
.
Archived
from the original on September 30, 2020
. Retrieved
August 7,
2019
.
^
a
b
Ward, Vicky
(October 14, 2019).
"Trump wanted to release his taxes in 2013 to show how smart he was for paying so little"
.
CNN
.
Archived
from the original on August 9, 2020
. Retrieved
September 22,
2023
.
^
Gass, Nick (June 5, 2016).
"Carson: Trump will release tax returns before election"
.
Politico
.
Archived
from the original on August 7, 2019
. Retrieved
August 7,
2019
.
^
Santucci, John; Stracqualursi, Veronica (June 16, 2015).
"Donald Trump Announces 2016 Presidential Campaign: 'We Are Going Make our Country Great Again'
"
.
ABC News
.
Archived
from the original on April 29, 2019
. Retrieved
April 19,
2019
.
^
a
b
Becker, Bernie; Faler, Brian (February 26, 2016).
"IRS chief: 'Rare' for taxpayer to be audited several years in a row, as Trump claims"
.
Politico
.
Archived
from the original on April 11, 2019
. Retrieved
April 11,
2019
.
^
a
b
c
Rappeport, Alan (May 11, 2016).
"Donald Trump Breaks With Recent History by Not Releasing Tax Returns"
.
The New York Times
.
Archived
from the original on July 19, 2016
. Retrieved
July 18,
2016
.
^
Stockman, Rachel (May 13, 2016).
"Legal Experts Side With Trump; It Would Be Crazy to Release His Taxes During Audit"
.
lawandcrime.com
.
Archived
from the original on December 27, 2017
. Retrieved
July 19,
2016
.
^
Stewart, Emily (August 27, 2016).
"Would No Tax Lawyer Advise Trump Release His Tax Returns? It's Complicated"
.
TheStreet.com
.
Archived
from the original on September 24, 2016.
^
"The saga over Donald Trump's tax returns rolls on"
.
The Economist
. June 1, 2016.
Archived
from the original on July 14, 2016
. Retrieved
July 18,
2016
.
^
Tuttle, Brad (February 7, 2019).
"Will Donald Trump's Tax Returns Be Released? Democrats Just Made Their First Move"
.
Money
.
Archived
from the original on February 17, 2019
. Retrieved
April 5,
2019
.
^
"Romney calls decision by Trump not to release tax returns 'disqualifying'
"
.
Fox News
.
Associated Press
. May 11, 2016.
Archived
from the original on June 19, 2016
. Retrieved
July 18,
2016
.
^
Fund, John (May 11, 2016).
"Trump's Refusal to Release Tax Returns Is a Ticking Time Bomb for the GOP"
.
National Review
.
Archived
from the original on July 18, 2016
. Retrieved
July 18,
2016
.
^
Mangan, Dan (September 26, 2016).
"Trump brags about not paying taxes: 'That makes me smart'
"
.
CNBC
.
Archived
from the original on October 22, 2017
. Retrieved
April 9,
2019
.
^
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v
Buettner, Russ; Craig, Susanne; McIntire, Mike (September 27, 2020).
"Long-Concealed Records Show Trump's Chronic Losses and Years of Tax Avoidance"
.
The New York Times
.
Archived
from the original on September 27, 2020
. Retrieved
September 27,
2020
.
^
a
b
Ehrenfreund, Max (November 1, 2016).
"A big, dirty secret from Donald Trump's tax returns has been exposed"
.
The Washington Post
.
Archived
from the original on February 10, 2019
. Retrieved
October 5,
2020
.
^
Confessore, Nicholas; Appelbaum, Binyamin (October 4, 2016).
"How a Simple Tax Rule Let Donald Trump Turn a $916 Million Loss Into a Plus"
.
The New York Times
.
Archived
from the original on December 9, 2018
. Retrieved
November 2,
2016
.
^
a
b
Barstow, David; McIntire, Mike; Cohen, Patricia; Craig, Susanne; Buettner, Russ (November 2, 2016).
"Donald Trump Used Legally Dubious Method to Avoid Paying Taxes"
.
The New York Times
.
Archived
from the original on October 3, 2020
. Retrieved
October 1,
2020
.
^
Deb, Sopan; Fraser-Chanpong, Hannah (October 1, 2016).
"NYT: Trump declared a $916 million loss in 1995 tax returns"
.
CBS News
.
Archived
from the original on October 2, 2016
. Retrieved
October 2,
2016
.
^
Light, Larry (March 15, 2017).
"A Trump tax return revealed – here's what accountants think of it"
.
CBS News
.
Archived
from the original on September 29, 2018
. Retrieved
April 5,
2019
.
^
Doe, John (October 1, 2016).
"Trump incurs $916 million loss on his income tax returns"
.
CBS News
.
Archived
from the original on October 2, 2016
. Retrieved
October 2,
2016
.
^
Barstow, David; Craig, Susanne; Buettner, Ross; Twohey, Megan (October 1, 2016).
"Donald Trump Tax Records Show He Could Have Avoided Taxes for Nearly Two Decades, The Times Found"
.
The New York Times
. Retrieved
May 31,
2021
.
^
a
b
c
Baker, Peter
; Drucker, Jesse;
Craig, Susanne
;
Barstow, David
(March 15, 2017).
"Trump Wrote Off $100 Million in Business Losses in 2005"
.
The New York Times
.
Archived
from the original on March 15, 2017
. Retrieved
March 15,
2017
.
^
Jagoda, Naomi (March 14, 2017).
"WH releases Trump tax info ahead of MSNBC report: He paid $38M in federal taxes in '05"
.
The Hill
.
Archived
from the original on March 15, 2017
. Retrieved
March 15,
2017
.
^
a
b
The Family Business: Trump and Taxes
(Television production).
Showtime
. 2018. 1–5 minutes in.
^
Barstow, David; Craig, Susanne; Buettner, Russ (October 2, 2018).
"Trump Engaged in Suspect Tax Schemes as He Reaped Riches From His Father"
.
The New York Times
. Retrieved
July 22,
2020
.
^
Buettner, Ross; Craig, Susanne; Barstow, David (October 2, 2018).
"11 Takeaways From The Times's Investigation Into Trump's Wealth"
.
The New York Times
. Retrieved
May 31,
2021
.
^
Rabinowitz, Hannah (September 29, 2023).
"IRS contractor charged with stealing Donald Trump's tax returns, which were leaked to press"
.
CNN
. Retrieved
September 30,
2023
.
^
"Former IRS Contractor Sentenced for Disclosing Tax Return Information to News Organizations"
.
Office of Public Affairs
(Press release). United States Department of Justice. January 29, 2024
. Retrieved
July 15,
2024
.
^
Barnes, Daniel; Reilly, Ryan J. (January 29, 2024).
"Ex-IRS contractor sentenced to 5 years in prison for leaking Trump tax records"
.
NBC News
. Retrieved
January 29,
2024
.
^
Faler, Brian (October 13, 2024).
"Trump disarmed a political landmine in refusing to release his tax returns"
.
Politico
.
^
"Trump sues IRS and Treasury for $10 billion over leaked tax information"
.
NPR
. Associated Press. January 30, 2026
. Retrieved
February 1,
2026
.
^
"With House majority, Dems intend to request Trump's tax returns"
.
MSNBC
. November 7, 2018.
Archived
from the original on February 18, 2019
. Retrieved
April 6,
2019
.
^
Porter, Tom (November 7, 2018).
"Democrats set to demand Donald Trump's tax returns after winning House majority"
.
Newsweek
.
Archived
from the original on March 28, 2019
. Retrieved
April 6,
2019
.
^
Garcia, Catherine (November 6, 2018).
"Once in power, House Democrats will reportedly demand Trump's tax returns"
.
The Week
.
Archived
from the original on February 7, 2019
. Retrieved
April 6,
2019
.
^
a
b
Gordon, Marcy (April 4, 2019).
"White House pushes back on request for Trump tax forms"
.
Associated Press
.
Archived
from the original on April 5, 2019
. Retrieved
April 5,
2019
.
^
a
b
c
Werner, Erica; Paletta, Damian; Stein, Jeff (April 4, 2019).
"White House maneuvers to block release of Trump's tax returns"
.
The Washington Post
.
Archived
from the original on April 5, 2019
. Retrieved
April 5,
2019
.
^
Lorenzo, Aaron (April 13, 2019).
"Neal gives IRS commissioner new deadline for handing over Trump's tax returns"
.
Politico
.
Archived
from the original on April 16, 2019
. Retrieved
April 19,
2019
.
^
Dilanian, Ken (December 20, 2018).
"Here's how Democrats plan to get Donald Trump's tax returns"
.
NBC News
.
Archived
from the original on January 18, 2019
. Retrieved
April 5,
2019
.
^
Harmon, John M. (May 2, 1977).
"Memorandum Opinion for the Acting Commissioner of the Internal Revenue Service – Congressional Access to Tax Returns – 26 U.S.C. § 6103(f)"
(PDF)
.
United States Department of Justice
.
Archived
(PDF)
from the original on November 17, 2020
. Retrieved
April 4,
2019
.
^
"26 U.S. Code § 6103 – Confidentiality and disclosure of returns and return information"
.
Legal Information Institute
.
Archived
from the original on April 1, 2019
. Retrieved
April 5,
2019
.
^
Sahadi, Jeanne (September 5, 2018).
"The 1924 law Democrats may tap to see Trump's tax returns"
.
CNN
.
Archived
from the original on March 7, 2019
. Retrieved
April 5,
2019
.
^
Campbell, Andy; Delaney, Arthur (April 5, 2019).
"Trump Lawyers Fight Release Of The President's Tax Returns"
.
HuffPost
.
Archived
from the original on November 17, 2020
. Retrieved
April 5,
2019
.
^
Stein, Jeff; Dawsey, Josh (May 21, 2019).
"Confidential draft IRS memo says tax returns must be given to Congress unless president invokes executive privilege"
.
The Washington Post
.
Archived
from the original on April 18, 2020
. Retrieved
May 21,
2019
.
^
Fandos, Nicholas; Rogers, Katie (July 30, 2021).
"Treasury must turn over Trump's taxes to Congress, the Justice Dept. says"
.
The New York Times
.
ISSN
0362-4331
. Retrieved
July 31,
2021
.
^
a
b
c
Button, Bryce (2002).
"Giving Respect Where Respect is Due"
.
Nonlinear Editing: Storytelling, Aesthetics, and Craft
. Elsevier. pp.
111–
146.
doi
:
10.1016/b978-1-578-20096-2.50007-1
.
ISBN
978-1-57820-096-2
. Retrieved
July 30,
2021
.
^
a
b
Polantz, Katelyn (August 4, 2021).
"Trump asks court to end House pursuit of his tax returns from IRS"
.
CNN
. Retrieved
August 5,
2021
.
^
Sneed, Tierney; Polantz, Katelyn (August 9, 2022).
"Appeals court says House can obtain Trump's taxes from the IRS"
.
CNN
.
Archived
from the original on August 9, 2022
. Retrieved
August 9,
2022
.
^
Mangan, Dan (October 27, 2022).
"Trump loses latest court bid to block Congress from getting his income tax returns"
.
CNBC
. Retrieved
October 27,
2022
.
^
Sneed, Tierney (October 31, 2022).
"Trump asks Supreme Court to stop IRS from turning over his tax returns to the House"
.
CNN
. Retrieved
October 31,
2022
.
^
de Vogue, Ariane; Sneed, Tierney (November 1, 2022).
"Chief Justice John Roberts puts temporary hold on release of Trump's tax returns to Congress"
.
CNN
. Retrieved
November 1,
2022
.
^
"House committee votes to release Trump's tax returns to the public"
.
The Guardian
. December 20, 2022
. Retrieved
December 20,
2022
.
^
MacFarlane, Scott (December 27, 2022).
"House panel expected to release redacted Trump tax returns Friday"
.
CBS News
. Retrieved
December 30,
2022
.
^
a
b
Trump v. Mazars USA
,
19-5142
(
D.C. Cir.
October 11, 2019), archived from
the original
on January 2, 2020.
^
Shabad, Rebecca; Talbot, Haley; Moe, Alex (March 3, 2021).
"House Oversight panel reissues subpoena for Trump's financial records"
.
NBC News
. Retrieved
May 9,
2021
.
^
"Trump v. U.S. House Committee on Oversight and Reform: Civil Action No.: 1:19-cv-01136-APM"
(PDF)
.
storage.courtlistener.com
. September 12, 2022
. Retrieved
September 18,
2022
.
^
Papenfuss, Mary (September 17, 2022).
"Trump's Former Accounting Firm Now Turning Over His Financial Records To Congress: Report"
.
HuffPost
. Retrieved
September 19,
2022
.
^
a
b
Fox, Lauren (May 17, 2019).
"Mnuchin defies House Democrats' subpoenas for Trump's tax returns"
.
CNN
.
Archived
from the original on November 4, 2019
. Retrieved
May 20,
2019
.
^
a
b
Rappeport, Alan (May 6, 2019).
"Steven Mnuchin Refuses to Release Trump's Tax Returns to Congress"
.
The New York Times
.
Archived
from the original on April 28, 2020
. Retrieved
May 7,
2019
.
^
Rappeport, Alan
(June 14, 2019).
"Justice Dept. Backs Mnuchin's Refusal to Release Trump's Tax Returns"
.
The New York Times
.
Archived
from the original on June 16, 2019
. Retrieved
June 17,
2019
.
^
Taylor, Andrew; Lemire, Jonathan (May 7, 2019).
"Refusal to hand over Trump's tax returns sets up legal fight"
.
Associated Press
.
Archived
from the original on December 2, 2019
. Retrieved
October 20,
2019
.
^
Paletta, Damian; Stein, Jeff (May 6, 2019).
"Mnuchin rejects Democrats' demand to hand over Trump's tax returns, all but ensuring legal battle"
.
The Washington Post
.
Archived
from the original on May 6, 2019
. Retrieved
May 6,
2019
.
^
Barrett, Devlin; Zapotosky, Matt (June 14, 2019).
"Justice Dept. issues memo backing Mnuchin's refusal to give Trump's tax returns to Congress"
.
The Washington Post
.
Archived
from the original on July 17, 2019
. Retrieved
July 26,
2019
.
^
Stein, Jeff (July 25, 2019).
"IRS turned over Nixon's tax returns the same day that a congressional panel asked for them"
.
The Washington Post
.
Archived
from the original on July 26, 2019
. Retrieved
July 26,
2019
.
^
Stein, Jeff (April 13, 2019).
"House Democrats give IRS hard deadline of April 23 to turn over Trump tax returns, say administration's concerns 'lack merit'
"
.
The Washington Post
.
Archived
from the original on April 17, 2019
. Retrieved
April 19,
2019
.
^
a
b
Rupar, Aaron (April 8, 2019).
"Mick Mulvaney rewrites history, claims Trump never promised to release his tax returns"
.
Vox
.
Archived
from the original on April 8, 2019
. Retrieved
April 9,
2019
.
^
Itkowitz, Colby (April 7, 2019).
"Mulvaney says Democrats will 'never' see Trump's tax returns"
.
The Washington Post
.
Archived
from the original on April 9, 2019
. Retrieved
April 9,
2019
.
^
a
b
Re, Gregg (April 10, 2019).
"Treasury won't meet House Dems' deadline to provide Trump tax returns, Mnuchin says"
.
Fox News
.
Archived
from the original on April 11, 2019
. Retrieved
April 11,
2019
.
^
Haberman, Maggie; Fandos, Nicholas (April 4, 2019).
"Trump Asked That Confirmation of I.R.S. Counsel Be a Priority"
.
The New York Times
.
Archived
from the original on April 8, 2019
. Retrieved
April 9,
2019
.
^
Bruggeman, Lucien (April 11, 2019).
"Treasury to miss Democrats' deadline for Trump's tax returns, he doubles down: 'I won't do it'
"
.
ABC News
.
Archived
from the original on May 9, 2019
. Retrieved
April 28,
2019
.
^
Danner, Chas (April 14, 2019).
"Sarah Sanders: Democrats Aren't 'Smart Enough' to Understand Trump's Tax Returns"
.
New York
.
Archived
from the original on April 19, 2019
. Retrieved
April 19,
2019
.
^
Levenson, Eric (April 15, 2019).
"Sarah Sanders says Congress wouldn't understand Trump's taxes. But 10 members are accountants"
.
CNN
.
Archived
from the original on April 17, 2019
. Retrieved
April 19,
2019
.
^
Farley, Robert (April 11, 2019).
"Trump Wrong About Tax Law"
.
FactCheck.org
.
Archived
from the original on April 28, 2019
. Retrieved
April 28,
2019
.
...there is no law that compels presidential candidates or presidents to publicly release their tax returns, though it has been a custom for them to do so for more than 30 years. ... But the reporter's question wasn't whether Trump was legally obligated to release his tax returns publicly, it was whether federal law required they be turned over to Congress.
^
"26 U.S. Code § 6103 – Confidentiality and disclosure of returns and return information"
.
LII / Legal Information Institute
.
Archived
from the original on April 1, 2019
. Retrieved
April 5,
2019
.
^
a
b
c
Buettner, Russ; Craig, Susanne (May 7, 2019).
"Decade in the Red: Trump Tax Figures Show Over $1 Billion in Business Losses"
.
The New York Times
.
Archived
from the original on May 7, 2019
. Retrieved
May 7,
2019
.
^
Cillizza, Chris (May 7, 2019).
"The secret of why Donald Trump won't release his taxes"
.
CNN
.
Archived
from the original on May 9, 2019
. Retrieved
May 9,
2019
.
^
a
b
c
Stein, Jeff; Hamburger, Tom; Dawsey, Josh (October 3, 2019).
"IRS whistleblower said to report Treasury political appointee might have tried to interfere in audit of Trump or Pence"
.
The Washington Post
.
Archived
from the original on October 4, 2019
. Retrieved
October 4,
2019
.
^
Stein, Jeff; Hamburger, Tom; Dawsey, Josh; Wilhelm, Colin (September 27, 2019).
"Democrat Weighs Releasing Complaint About IRS Trump Tax Audit"
.
Bloomberg
.
Archived
from the original on October 2, 2019
. Retrieved
October 2,
2019
.
.
^
Lorenzo, Aaron (August 20, 2019).
"House Democrats say bolsters case for getting Trump's tax returns"
.
Politico
.
Archived
from the original on September 13, 2019
. Retrieved
October 1,
2019
.
^
Snell, Kelsey (July 2, 2019).
"House Democrats Sue For Trump's Tax Returns"
.
NPR
.
Archived
from the original on July 2, 2019
. Retrieved
July 2,
2019
.
^
Jurecic, Quinta (July 2, 2019).
"House Ways and Means Committee Sues for Trump Tax Returns"
.
Lawfare
.
Archived
from the original on January 13, 2024
. Retrieved
October 20,
2019
.
^
a
b
Thomsen, Jacqueline (September 20, 2019).
"
'The Obvious Answer': Ex-House Attorneys Back Democrats' Lawsuit for Trump Tax Returns"
.
National Law Journal
.
Archived
from the original on October 20, 2019
. Retrieved
October 20,
2019
.
^
a
b
"House Ways & Means Case"
.
Levin Center
. Wayne State University.
Archived
from the original on October 6, 2020
. Retrieved
October 2,
2020
.
^
Wolfe, Jan (January 14, 2020).
"U.S. judge puts on hold House lawsuit seeking Trump tax returns"
.
Reuters
.
Archived
from the original on October 8, 2020
. Retrieved
October 2,
2020
.
^
Castronuovo, Celine (March 31, 2021).
"DOJ asks for more time to make decision on turning over Trump taxes"
.
The Hill
.
^
Yaffe-Bellany, David (March 3, 2021).
"Biden Asks for More Time on Decision to Release Trump Taxes"
.
Bloomberg L.P
. Retrieved
September 22,
2023
.
^
Johnsen, Dawn (July 30, 2021).
"Ways and Means Committee's Request for the Former President's Tax Returns and Related Tax Information Pursuant to 26 U.S.C. § 6103(f)(1)"
(PDF)
.
Office of Legal Counsel
.
United States Department of Justice
– via
CNN
.
^
Gerstein, Josh; Cheney, Kyle (December 14, 2021).
"Judge scraps Trump lawsuit to shield tax returns from Congress"
.
Politico
. Retrieved
December 14,
2021
.
^
Singman, Brooke (November 30, 2022).
"House Ways and Means Committee gains access to Trump tax returns after Supreme Court order"
.
Fox News
. Retrieved
September 22,
2023
.
^
Tillman, Zoe (January 20, 2023).
"Trump Drops NY Tax Return Fight Because GOP 'Has No Interest'
"
.
Bloomberg
. Retrieved
January 21,
2023
.
^
Wolfe, Jan (May 21, 2019).
"Trump loses lawsuit challenging subpoena for financial records"
.
Reuters
.
Archived
from the original on August 24, 2019
. Retrieved
May 21,
2019
.
^
a
b
Trump v. Committee on Oversight & Reform of U.S. House of Representatives
,
76 F. Supp. 3d 380
(
D.D.C.
).;
aff'd
940 F.3d 710 (
D.C. Cir.
2019).
^
a
b
Fahrenthold, David A.; Hsu, Spencer S.; Marimow, Ann E. (October 11, 2019).
"Appeals court rules against Trump in fight with Congress over president's accounting firm records"
.
The Washington Post
.
Archived
from the original on October 21, 2019
. Retrieved
October 20,
2019
.
^
Hemel, Daniel (October 14, 2019).
"How Trump can put off his tax return case until after the election"
.
The Washington Post
.
Archived
from the original on October 20, 2019
. Retrieved
October 20,
2019
.
^
a
b
Marimow, Ann E. (November 13, 2019).
"Congress can have access to eight years of Trump's tax records, appeals court orders"
.
The Washington Post
.
Archived
from the original on November 14, 2019
. Retrieved
November 14,
2019
.
^
Trump v. Mazars USA LLP
,
19-5142
(
D.C. Cir.
November 13, 2019) ("Denial of rehearing
en banc
").
^
a
b
Liptak, Adam (December 13, 2019).
"Supreme Court to Rule on Release of Trump's Financial Records"
.
The New York Times
.
Archived
from the original on December 17, 2019
. Retrieved
December 22,
2019
.
^
a
b
Order List: December 13, 2019
(PDF)
.
Supreme Court of the United States
(Report).
Archived
(PDF)
from the original on December 19, 2019
. Retrieved
December 22,
2019
.
^
Liptak, Adam (November 18, 2019).
"Chief Justice Gives Trump Temporary Reprieve in Financial Records Case"
.
The New York Times
.
Archived
from the original on November 22, 2019
. Retrieved
November 21,
2019
.
^
Higgins, Tucker (July 9, 2020).
"Supreme Court says Manhattan DA can get Trump's tax records, but rejects bid by House Democrats"
.
CNBC
.
Archived
from the original on July 9, 2020
. Retrieved
July 9,
2020
.
^
a
b
Rowland, Geoffrey (July 20, 2020).
"Supreme Court denies Democrats' bid to fast-track ongoing fight for Trump financial records"
.
The Hill
.
Archived
from the original on July 20, 2020
. Retrieved
July 20,
2020
.
^
a
b
c
Bravin, Jess (July 20, 2020).
"Supreme Court Rejects Lawmakers' Plea to Speed Litigation Over Trump's Taxes"
.
The Wall Street Journal
.
Archived
from the original on July 23, 2020
. Retrieved
October 2,
2020
.
^
Enrich, David; Protess, Ben; Rashbaum, William K.; Weiser, Benjamin (August 5, 2020).
"Trump's Bank Was Subpoenaed by N.Y. Prosecutors in Criminal Inquiry"
.
The New York Times
.
Archived
from the original on August 5, 2020
. Retrieved
August 5,
2020
.
^
Ecker, Toby (September 23, 2019).
"New York prosecutors reject Trump's immunity claim in tax returns case"
.
Politico
.
Archived
from the original on September 25, 2019
. Retrieved
September 25,
2019
.
^
Neumeister, Larry (September 23, 2019).
"Prosecutor says Trump wants 'sweeping immunity' in tax fight"
.
Associated Press
.
Archived
from the original on September 26, 2019
. Retrieved
September 26,
2019
.
^
Trump v. Vance
,
395 F. Supp. 3d.
, 283 (S.D.N.Y. October 7, 2019).
^
Orden, Erica (October 7, 2019).
"Judge dismisses Trump request to keep taxes secret in New York"
.
CNN
.
Archived
from the original on October 7, 2019
. Retrieved
October 7,
2019
.
^
a
b
Marimow, Ann E.; O'Connell, Jonathan (October 22, 2019).
"Trump lawyer argues a sitting president would be immune from prosecution even if he were to shoot someone"
.
The Washington Post
.
Archived
from the original on October 23, 2019
. Retrieved
October 23,
2019
.
^
Aratani, Lauren (October 23, 2019).
"Trump couldn't be prosecuted if he shot someone on Fifth Avenue, lawyer claims"
.
The Guardian
.
Archived
from the original on October 23, 2019
. Retrieved
October 23,
2019
.
^
"Oral argument audiorecording and transcript,
Trump v. Vance
"
.
C-SPAN
. October 23, 2019.
Archived
from the original on November 1, 2020
. Retrieved
November 17,
2020
.
^
Weiser, Benjamin; Liptak, Adam (November 4, 2019).
"Trump Taxes: Appeals Court Rules President Must Turn Over 8 Years of Tax Returns"
.
The New York Times
.
Archived
from the original on November 5, 2019
. Retrieved
November 5,
2019
.
^
a
b
c
Trump v. Vance
,
941 F.3d 631
(
2d Cir.
November 4, 2019).
^
a
b
c
"Case Files:
Trump v. Vance
"
.
SCOTUSblog
.
Archived
from the original on November 22, 2019
. Retrieved
December 22,
2019
.
S. Ct. No. 19-635
^
Biskupic, Joan
(April 3, 2020).
"Delay in Trump's financial documents cases clouds House power on investigations"
.
CNN
.
Archived
from the original on April 5, 2020
. Retrieved
April 4,
2020
.
^
Liptak, Adam (May 12, 2020).
"Supreme Court Hints at Split Decision in Two Cases on Obtaining Trump's Financial Records"
.
The New York Times
.
Archived
from the original on September 27, 2020
. Retrieved
September 28,
2020
.
^
Howe, Amy (July 9, 2020).
"Opinion analysis: Disputes over Trump financial records to continue"
.
SCOTUSblog
.
Archived
from the original on September 29, 2020
. Retrieved
September 28,
2020
.
^
Weiser, Benjamin; Rashbaum, William K. (August 20, 2020).
"Trump Must Turn Over Tax Returns to D.A., Judge Rules"
.
The New York Times
.
Archived
from the original on August 21, 2020
. Retrieved
August 21,
2020
.
^
Breuninger, Kevin (August 21, 2020).
"Judge denies Trump's bid for a stay of subpoena in Manhattan DA's tax records case"
.
CNBC
.
Archived
from the original on August 22, 2020
. Retrieved
August 21,
2020
.
^
Scannell, Kara; Polantz, Katelyn (August 22, 2020).
"Appeals court sets September 1 hearing on deadline for Trump's financial records subpoena"
.
CNN
.
Archived
from the original on August 22, 2020
. Retrieved
August 21,
2020
.
^
Weiser, Benjamin; Rashbaum, William K. (September 1, 2020).
"Trump Wins Another Delay in Turning Over Tax Returns"
.
The New York Times
.
Archived
from the original on September 3, 2020
. Retrieved
September 2,
2020
.
^
Wester, Jane (September 25, 2020).
"2nd Circuit Panel Grills Trump Lawyers on Plausibility of Argument Limiting Scope of Grand Jury Probe"
.
New York Law Journal
.
Archived
from the original on October 4, 2020
. Retrieved
September 28,
2020
.
^
Weiser, Benjamin; Rashbaum, William K. (September 25, 2020).
"Judges Express Skepticism Over Trump's Bid to Block Tax Return Subpoena"
.
The New York Times
.
Archived
from the original on September 28, 2020
. Retrieved
September 28,
2020
.
^
Neumeister, Larry (October 7, 2020).
"Appeals court: Trump must turn over taxes to prosecutor"
.
Associated Press
.
Archived
from the original on October 7, 2020
. Retrieved
October 7,
2020
.
^
de Vogue, Ariane (February 22, 2021).
"Supreme Court allows release of Trump tax returns to NY prosecutor"
.
CNN
. Retrieved
September 22,
2023
.
^
Liptak, Adam (February 22, 2021).
"Supreme Court Denies Trump's Final Bid to Block Release of Financial Records"
.
The New York Times
. Retrieved
September 22,
2023
.
^
Scannell, Kara; Prokupecz, Shimon; Cole, Devan (February 25, 2021).
"Trump's tax returns and related records turned over to Manhattan district attorney"
.
CNN
. Retrieved
February 25,
2021
.
^
Winter, Tom; Edelman, Adam (February 25, 2021).
"Trump's tax returns handed over to Manhattan prosecutors"
.
NBC News
. Retrieved
February 25,
2021
.
^
"New York prosecutors interview Michael Cohen an 8th time in Trump inquiry"
.
WGN-TV
.
Associated Press
. March 19, 2021.
Archived
from the original on March 20, 2021
. Retrieved
March 23,
2021
.
^
Mustian, Jim; Sisak, Michael R. (March 17, 2021).
"Trump's taxes in hand, Manhattan DA's probe heats up"
.
AP News
. Retrieved
March 23,
2021
.
^
Eisler, Peter; Szep, Jason (February 19, 2021).
"New York City Tax Agency Subpoenaed In Trump Criminal Probe"
.
HuffPost
. Retrieved
February 20,
2021
.
^
Fahrenthold, David A. (May 5, 2019).
"Trump's early financial losses were so steep that he did not pay income taxes for eight years, according to new report"
.
The Washington Post
.
Archived
from the original on May 8, 2019
. Retrieved
May 5,
2019
.
^
a
b
Craig, Susanne; Buettner, Russ (May 7, 2019).
"5 Takeaways From 10 Years of Trump Tax Figures"
.
The New York Times
.
ISSN
0362-4331
.
Archived
from the original on May 8, 2019
. Retrieved
May 9,
2019
.
^
Calia, Mike (May 8, 2019).
"Trump defends tax tactics after NYT probe says he racked up more than $1 billion in losses: 'It was sport'
"
.
CNBC
.
Archived
from the original on May 8, 2019
. Retrieved
May 8,
2019
.
^
a
b
c
d
e
f
g
h
i
j
k
l
m
Leonhardt, David (September 27, 2020).
"18 Revelations From a Trove of Trump Tax Records"
.
The New York Times
.
Archived
from the original on September 27, 2020
. Retrieved
September 27,
2020
.
^
Buettner, Russ; McIntire, Mike; Craig, Susanne; Collins, Keith (September 29, 2020).
"Trump Paid $750 in Federal Income Taxes in 2017. Here's the Math"
.
The New York Times
.
ISSN
0362-4331
.
Archived
from the original on October 1, 2020
. Retrieved
October 1,
2020
.
^
a
b
McIntire, Mike; Buettner, Russ; Craig, Susanne (September 28, 2020).
"How Reality-TV Fame Handed Trump a $427 Million Lifeline"
.
The New York Times
.
Archived
from the original on October 1, 2020
. Retrieved
October 1,
2020
.
^
Haberman, Maggie; Weiser, Benjamin (October 29, 2018).
"Trump Persuaded Struggling People to Invest in Scams, Lawsuit Says"
.
The New York Times
.
Archived
from the original on October 7, 2020
. Retrieved
October 1,
2020
.
^
a
b
"Trump on paying no tax: 'It's fake news'
"
.
BBC News
. September 28, 2020.
Archived
from the original on September 28, 2020
. Retrieved
September 28,
2020
.
^
Phelps, Jordyn (September 28, 2020).
"Trump, White House blend denials, justifications in reaction to New York Times story on his taxes"
.
ABC News
.
Archived
from the original on September 29, 2020
. Retrieved
September 29,
2020
.
^
Wagner, John (September 28, 2020).
"In tweets, Trump does not dispute facts of Times taxes report but criticizes its 'bad intent'
"
.
The Washington Post
.
Archived
from the original on September 28, 2020
. Retrieved
September 28,
2020
.
^
Edelman, Adam (September 28, 2020).
"Speaker Pelosi says Trump's taxes reveal 'national security' issue"
.
NBC News
.
Archived
from the original on September 28, 2020
. Retrieved
September 28,
2020
.
^
Johnston, David Cay (January 8, 2023).
"Alvin Bragg's roadmap to convict Donald Trump"
.
New York Daily News
. Retrieved
January 16,
2023
.
^
"Trump tax returns prove his lies: His STAR property breaks were correct as he had negative income"
.
New York Daily News
. January 23, 2023.
Archived
from the original on January 27, 2023
. Retrieved
January 27,
2023
.
^
Buettner, Russ; Kiel, Paul (May 11, 2024).
"Trump May Owe $100 Million From Double-Dip Tax Breaks, Audit Shows"
.
The New York Times
. Retrieved
May 11,
2024
.
^
Ellis, Emma Grey (January 26, 2017).
"A Petition Didn't Make Trump Give Up His Tax Returns – But It Made Him Listen"
.
Wired
.
Archived
from the original on January 28, 2017
. Retrieved
January 31,
2017
.
^
Lam, Bourree (April 15, 2017).
"The Fight Over Trump's Tax Returns Isn't Over"
.
The Atlantic
.
Archived
from the original on March 20, 2019
. Retrieved
April 9,
2019
.
^
Revesz, Rachel (January 22, 2017).
"Kellyanne Conway says President Trump will not release his tax returns"
.
The Independent
.
Archived
from the original on October 7, 2019
. Retrieved
October 7,
2019
.
^
Jamieson, Amber (April 12, 2017).
"Tax March: how a law professor sparked a global event to demand Trump's returns"
.
The Guardian
.
Archived
from the original on October 26, 2019
. Retrieved
October 17,
2019
.
^
"
'Tax March' protests demand release of Trump's tax returns"
.
CBS News
.
Associated Press
. April 15, 2017.
Archived
from the original on October 17, 2019
. Retrieved
October 17,
2019
.
^
Francescani, Chris; Ramstack, Tom (April 15, 2017).
"Thousands at rallies demand Trump release tax returns"
.
Reuters
.
Archived
from the original on October 17, 2019
. Retrieved
October 17,
2019
.
^
"California governor signs law that would require Trump to release tax returns"
.
The Guardian
.
Associated Press
. July 30, 2019.
Archived
from the original on July 30, 2019
. Retrieved
July 30,
2019
.
^
a
b
Myers, John (September 19, 2019).
"Federal judge blocks California law to force disclosure of Trump's tax returns"
.
Los Angeles Times
.
Archived
from the original on October 19, 2019
. Retrieved
October 16,
2019
.
^
Myers, John (October 2, 2019).
"California will appeal judge's decision to block law requiring Trump's tax returns"
.
Los Angeles Times
.
Archived
from the original on October 16, 2019
. Retrieved
October 16,
2019
.
^
Tay, Daniel (December 17, 2019).
"9th Circ. Tosses Suits On Calif.'s Invalidated Tax Return Law"
.
Law360
.
Archived
from the original on December 23, 2019
. Retrieved
December 23,
2019
.
^
"Jessica Millan Patterson et al., Petitioners, v. Alex Padilla, as Secretary of State, etc., Respondent. S257302"
(PDF)
.
Supreme Court of California
. November 21, 2019.
Archived
(PDF)
from the original on August 28, 2020
. Retrieved
August 20,
2020
.
^
Anderson, Bryan (November 21, 2019).
"California can't force Donald Trump to release tax returns, state Supreme Court rules"
.
The Sacramento Bee
.
Archived
from the original on November 22, 2019
. Retrieved
November 21,
2019
.
^
Smith, Allan (May 8, 2019).
"N.Y. state Senate passes bill allowing Congress to get Trump tax returns; The state Senate also passed legislation that would make it easier for the state to prosecute individuals who were pardoned by the president"
.
NBC News
.
Archived
from the original on September 23, 2019
. Retrieved
May 9,
2019
.
^
Naham, Matt (May 8, 2019).
"New York Senate Passes Bill to Let Congress See President Trump's State Tax Returns"
.
LawAndCrime.com
.
Archived
from the original on May 8, 2019
. Retrieved
May 9,
2019
.
^
Hagen, Lisa (July 8, 2019).
"Cuomo Signs Bill Allowing New York to Release Trump's State Tax Returns"
.
U.S. News & World Report
.
Archived
from the original on November 7, 2020
. Retrieved
September 29,
2020
.
^
Fandos, Nicholas; McKinley, Jesse (July 23, 2019).
"Trump Sues New York and Congress to Shield His State Tax Returns"
.
The New York Times
.
Archived
from the original on July 24, 2019
. Retrieved
July 24,
2019
.
^
Polantz, Katelyn (November 11, 2019).
"Trump can't sue New York state in DC federal court to stop release of tax returns, judge says"
.
CNN
.
Archived
from the original on November 11, 2019
. Retrieved
November 11,
2019
.
"IRS Audit of Trump Could Cost Former President More Than $100 Million"
(May 11, 2024) by
ProPublica
Donald J. Trump full tax filings, 2015–2020
(1.2 GB)
Donald J. Trump Form 1040 only, 2015–2020
House Committee on Ways and Means (December 20, 2022).
"Report on the Internal Revenue Service's Mandatory Audit Program Under the Prior Administration (2017–2020)"
(PDF)
. |
| Markdown | [Jump to content](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#bodyContent)
Main menu
Main menu
move to sidebar
hide
Navigation
- [Main page](https://en.wikipedia.org/wiki/Main_Page "Visit the main page [z]")
- [Contents](https://en.wikipedia.org/wiki/Wikipedia:Contents "Guides to browsing Wikipedia")
- [Current events](https://en.wikipedia.org/wiki/Portal:Current_events "Articles related to current events")
- [Random article](https://en.wikipedia.org/wiki/Special:Random "Visit a randomly selected article [x]")
- [About Wikipedia](https://en.wikipedia.org/wiki/Wikipedia:About "Learn about Wikipedia and how it works")
- [Contact us](https://en.wikipedia.org/wiki/Wikipedia:Contact_us "How to contact Wikipedia")
Contribute
- [Help](https://en.wikipedia.org/wiki/Help:Contents "Guidance on how to use and edit Wikipedia")
- [Learn to edit](https://en.wikipedia.org/wiki/Help:Introduction "Learn how to edit Wikipedia")
- [Community portal](https://en.wikipedia.org/wiki/Wikipedia:Community_portal "The hub for editors")
- [Recent changes](https://en.wikipedia.org/wiki/Special:RecentChanges "A list of recent changes to Wikipedia [r]")
- [Upload file](https://en.wikipedia.org/wiki/Wikipedia:File_upload_wizard "Add images or other media for use on Wikipedia")
- [Special pages](https://en.wikipedia.org/wiki/Special:SpecialPages "A list of all special pages [q]")
[  ](https://en.wikipedia.org/wiki/Main_Page)
[Search](https://en.wikipedia.org/wiki/Special:Search "Search Wikipedia [f]")
Appearance
- [Donate](https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=en.wikipedia.org&uselang=en)
- [Create account](https://en.wikipedia.org/w/index.php?title=Special:CreateAccount&returnto=Tax+returns+of+Donald+Trump "You are encouraged to create an account and log in; however, it is not mandatory")
- [Log in](https://en.wikipedia.org/w/index.php?title=Special:UserLogin&returnto=Tax+returns+of+Donald+Trump "You're encouraged to log in; however, it's not mandatory. [o]")
Personal tools
- [Donate](https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=en.wikipedia.org&uselang=en)
- [Create account](https://en.wikipedia.org/w/index.php?title=Special:CreateAccount&returnto=Tax+returns+of+Donald+Trump "You are encouraged to create an account and log in; however, it is not mandatory")
- [Log in](https://en.wikipedia.org/w/index.php?title=Special:UserLogin&returnto=Tax+returns+of+Donald+Trump "You're encouraged to log in; however, it's not mandatory. [o]")
## Contents
move to sidebar
hide
- [(Top)](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump)
- [1 History of controversy](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#History_of_controversy)
Toggle History of controversy subsection
- [1\.1 2016 campaign](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#2016_campaign)
- [1\.2 2016 election and later](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#2016_election_and_later)
- [2 Subpoenas and investigations](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Subpoenas_and_investigations)
Toggle Subpoenas and investigations subsection
- [2\.1 House Ways and Means Committee](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#House_Ways_and_Means_Committee)
- [2\.2 House Oversight and Reform Committee](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#House_Oversight_and_Reform_Committee)
- [2\.3 Failure to comply](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Failure_to_comply)
- [2\.4 Interference with IRS audit](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Interference_with_IRS_audit)
- [3 Lawsuits](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Lawsuits)
Toggle Lawsuits subsection
- [3\.1 *Committee on Ways & Means v. U.S. Department of the Treasury and Trump*](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Committee_on_Ways_&_Means_v._U.S._Department_of_the_Treasury_and_Trump)
- [3\.2 *Trump v. Mazars USA, LLP*](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Trump_v._Mazars_USA,_LLP)
- [3\.3 *Trump v. Vance*](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Trump_v._Vance)
- [4 Contents of returns](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Contents_of_returns)
Toggle Contents of returns subsection
- [4\.1 *The New York Times* investigation](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#The_New_York_Times_investigation)
- [4\.1.1 Responses and analysis](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Responses_and_analysis)
- [4\.2 Trump International Hotel and Tower tax breaks](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Trump_International_Hotel_and_Tower_tax_breaks)
- [5 Reactions](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Reactions)
Toggle Reactions subsection
- [5\.1 Tax March protests](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Tax_March_protests)
- [5\.2 California primary election law](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#California_primary_election_law)
- [5\.3 New York State TRUST Act](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#New_York_State_TRUST_Act)
- [6 Notes](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Notes)
- [7 References](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#References)
- [8 Further reading](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#Further_reading)
- [9 External links](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#External_links)
Toggle the table of contents
# Tax returns of Donald Trump
3 languages
- [العربية](https://ar.wikipedia.org/wiki/%D8%A7%D9%84%D8%A5%D9%82%D8%B1%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9_%D9%84%D8%AF%D9%88%D9%86%D8%A7%D9%84%D8%AF_%D8%AA%D8%B1%D9%85%D8%A8 "الإقرارات الضريبية لدونالد ترمب – Arabic")
- [Português](https://pt.wikipedia.org/wiki/Declara%C3%A7%C3%B5es_fiscais_de_Donald_Trump "Declarações fiscais de Donald Trump – Portuguese")
- [中文](https://zh.wikipedia.org/wiki/%E5%94%90%E7%BA%B3%E5%BE%B7%C2%B7%E7%89%B9%E6%9C%97%E6%99%AE%E7%9A%84%E7%BA%B3%E7%A8%8E%E7%94%B3%E6%8A%A5%E8%A1%A8 "唐纳德·特朗普的纳税申报表 – Chinese")
[Edit links](https://www.wikidata.org/wiki/Special:EntityPage/Q63141936#sitelinks-wikipedia "Edit interlanguage links")
- [Article](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump "View the content page [c]")
- [Talk](https://en.wikipedia.org/wiki/Talk:Tax_returns_of_Donald_Trump "Discuss improvements to the content page [t]")
English
- [Read](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump)
- [Edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit "Edit this page [e]")
- [View history](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=history "Past revisions of this page [h]")
Tools
Tools
move to sidebar
hide
Actions
- [Read](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump)
- [Edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit "Edit this page [e]")
- [View history](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=history)
General
- [What links here](https://en.wikipedia.org/wiki/Special:WhatLinksHere/Tax_returns_of_Donald_Trump "List of all English Wikipedia pages containing links to this page [j]")
- [Related changes](https://en.wikipedia.org/wiki/Special:RecentChangesLinked/Tax_returns_of_Donald_Trump "Recent changes in pages linked from this page [k]")
- [Upload file](https://en.wikipedia.org/wiki/Wikipedia:File_Upload_Wizard "Upload files [u]")
- [Permanent link](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&oldid=1339494270 "Permanent link to this revision of this page")
- [Page information](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=info "More information about this page")
- [Cite this page](https://en.wikipedia.org/w/index.php?title=Special:CiteThisPage&page=Tax_returns_of_Donald_Trump&id=1339494270&wpFormIdentifier=titleform "Information on how to cite this page")
- [Get shortened URL](https://en.wikipedia.org/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FTax_returns_of_Donald_Trump)
Print/export
- [Download as PDF](https://en.wikipedia.org/w/index.php?title=Special:DownloadAsPdf&page=Tax_returns_of_Donald_Trump&action=show-download-screen "Download this page as a PDF file")
- [Printable version](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&printable=yes "Printable version of this page [p]")
In other projects
- [Wikimedia Commons](https://commons.wikimedia.org/wiki/Category:Tax_returns_of_Donald_Trump)
- [Wikidata item](https://www.wikidata.org/wiki/Special:EntityPage/Q63141936 "Structured data on this page hosted by Wikidata [g]")
Appearance
move to sidebar
hide
From Wikipedia, the free encyclopedia
| | |
|---|---|
| | |
| [](https://en.wikipedia.org/wiki/File:Official_Presidential_Portrait_of_President_Donald_J._Trump_\(2025\)_\(3x4_close_cropped\).jpg) | This article is part of a series about[Donald Trump](https://en.wikipedia.org/wiki/Donald_Trump "Donald Trump") |
| Life and business [Business career](https://en.wikipedia.org/wiki/Business_career_of_Donald_Trump "Business career of Donald Trump") [The Trump Organization](https://en.wikipedia.org/wiki/The_Trump_Organization "The Trump Organization") [wealth](https://en.wikipedia.org/wiki/Wealth_of_Donald_Trump "Wealth of Donald Trump") [tax returns]() [Media career](https://en.wikipedia.org/wiki/Media_career_of_Donald_Trump "Media career of Donald Trump") [*The Apprentice*](https://en.wikipedia.org/wiki/The_Apprentice_\(American_TV_series\) "The Apprentice (American TV series)") [bibliography](https://en.wikipedia.org/wiki/Bibliography_of_Donald_Trump "Bibliography of Donald Trump") [filmography](https://en.wikipedia.org/wiki/Donald_Trump_filmography "Donald Trump filmography") [Family](https://en.wikipedia.org/wiki/Family_of_Donald_Trump "Family of Donald Trump") [Age and health](https://en.wikipedia.org/wiki/Age_and_health_concerns_about_Donald_Trump "Age and health concerns about Donald Trump") [Foundation](https://en.wikipedia.org/wiki/Donald_J._Trump_Foundation "Donald J. Trump Foundation") [Public image](https://en.wikipedia.org/wiki/Public_image_of_Donald_Trump "Public image of Donald Trump") [In popular culture](https://en.wikipedia.org/wiki/Donald_Trump_in_popular_culture "Donald Trump in popular culture") [Eponyms](https://en.wikipedia.org/wiki/List_of_things_named_after_Donald_Trump "List of things named after Donald Trump") [Pseudonyms](https://en.wikipedia.org/wiki/Pseudonyms_used_by_Donald_Trump "Pseudonyms used by Donald Trump") [*SNL* parodies](https://en.wikipedia.org/wiki/Saturday_Night_Live_parodies_of_Donald_Trump "Saturday Night Live parodies of Donald Trump") [Residences](https://en.wikipedia.org/wiki/Residences_of_Donald_Trump "Residences of Donald Trump") [American football](https://en.wikipedia.org/wiki/Donald_Trump_and_American_football "Donald Trump and American football") [Golf](https://en.wikipedia.org/wiki/Donald_Trump_and_golf "Donald Trump and golf") [Honors](https://en.wikipedia.org/wiki/List_of_awards_and_honors_received_by_Donald_Trump "List of awards and honors received by Donald Trump") [Legal affairs](https://en.wikipedia.org/wiki/Personal_and_business_legal_affairs_of_Donald_Trump "Personal and business legal affairs of Donald Trump") [Indictments](https://en.wikipedia.org/wiki/Indictments_against_Donald_Trump "Indictments against Donald Trump") [Sexual misconduct allegations](https://en.wikipedia.org/wiki/Donald_Trump_sexual_misconduct_allegations "Donald Trump sexual misconduct allegations") [Epstein ties](https://en.wikipedia.org/wiki/Relationship_of_Donald_Trump_and_Jeffrey_Epstein "Relationship of Donald Trump and Jeffrey Epstein") [Handshakes](https://en.wikipedia.org/wiki/Donald_Trump_and_handshakes "Donald Trump and handshakes") [Security incidents](https://en.wikipedia.org/wiki/Security_incidents_involving_Donald_Trump "Security incidents involving Donald Trump") [Views and ideology](https://en.wikipedia.org/wiki/Trumpism "Trumpism") [Trumpism](https://en.wikipedia.org/wiki/Trumpism "Trumpism") [Political positions](https://en.wikipedia.org/wiki/Political_positions_of_Donald_Trump "Political positions of Donald Trump") ["Make America Great Again"](https://en.wikipedia.org/wiki/Make_America_Great_Again "Make America Great Again") [Movement](https://en.wikipedia.org/wiki/MAGA_movement "MAGA movement") [Religion](https://en.wikipedia.org/wiki/Donald_Trump_and_religion "Donald Trump and religion") [Rhetoric](https://en.wikipedia.org/wiki/Rhetoric_of_Donald_Trump "Rhetoric of Donald Trump") [Nicknames](https://en.wikipedia.org/wiki/List_of_nicknames_used_by_Donald_Trump "List of nicknames used by Donald Trump") [Endorsements](https://en.wikipedia.org/wiki/List_of_endorsements_by_Donald_Trump "List of endorsements by Donald Trump") [Racial views](https://en.wikipedia.org/wiki/Racial_views_of_Donald_Trump "Racial views of Donald Trump") [Antisemitism](https://en.wikipedia.org/wiki/Donald_Trump_and_antisemitism "Donald Trump and antisemitism") [Fascism](https://en.wikipedia.org/wiki/Donald_Trump_and_fascism "Donald Trump and fascism") [Conspiracy theories](https://en.wikipedia.org/wiki/List_of_conspiracy_theories_promoted_by_Donald_Trump "List of conspiracy theories promoted by Donald Trump") [Misinformation](https://en.wikipedia.org/wiki/False_or_misleading_statements_by_Donald_Trump "False or misleading statements by Donald Trump") ["Trump always chickens out"](https://en.wikipedia.org/wiki/Trump_Always_Chickens_Out "Trump Always Chickens Out") ["Trump derangement syndrome"](https://en.wikipedia.org/wiki/Trump_derangement_syndrome "Trump derangement syndrome") 45th and 47th President of the United States Presidencies [first](https://en.wikipedia.org/wiki/First_presidency_of_Donald_Trump "First presidency of Donald Trump") [second](https://en.wikipedia.org/wiki/Second_presidency_of_Donald_Trump "Second presidency of Donald Trump") [timeline](https://en.wikipedia.org/wiki/Timeline_of_the_Donald_Trump_presidencies "Timeline of the Donald Trump presidencies") Transitions [first](https://en.wikipedia.org/wiki/First_presidential_transition_of_Donald_Trump "First presidential transition of Donald Trump") [second](https://en.wikipedia.org/wiki/Second_presidential_transition_of_Donald_Trump "Second presidential transition of Donald Trump") Inaugurations [first](https://en.wikipedia.org/wiki/First_inauguration_of_Donald_Trump "First inauguration of Donald Trump") [second](https://en.wikipedia.org/wiki/Second_inauguration_of_Donald_Trump "Second inauguration of Donald Trump") [Presidential library](https://en.wikipedia.org/wiki/Donald_J._Trump_Presidential_Library "Donald J. Trump Presidential Library") Tenure First 100 days [first](https://en.wikipedia.org/wiki/First_100_days_of_the_first_Trump_presidency "First 100 days of the first Trump presidency") [second](https://en.wikipedia.org/wiki/First_100_days_of_the_second_Trump_presidency "First 100 days of the second Trump presidency") [Executive actions](https://en.wikipedia.org/wiki/List_of_executive_actions_by_Donald_Trump "List of executive actions by Donald Trump") [executive orders](https://en.wikipedia.org/wiki/Trump_executive_orders_\(disambiguation\) "Trump executive orders (disambiguation)") [proclamations](https://en.wikipedia.org/wiki/Lists_of_proclamations_by_Donald_Trump "Lists of proclamations by Donald Trump") [pardons](https://en.wikipedia.org/wiki/List_of_people_granted_executive_clemency_by_Donald_Trump_\(disambiguation\) "List of people granted executive clemency by Donald Trump (disambiguation)") [Trips](https://en.wikipedia.org/wiki/Lists_of_presidential_trips_made_by_Donald_Trump "Lists of presidential trips made by Donald Trump") [international](https://en.wikipedia.org/wiki/List_of_international_presidential_trips_made_by_Donald_Trump "List of international presidential trips made by Donald Trump") [Polls](https://en.wikipedia.org/wiki/Opinion_polling_on_the_Trump_administration_\(disambiguation\) "Opinion polling on the Trump administration (disambiguation)") [Legal affairs](https://en.wikipedia.org/wiki/Legal_affairs_of_Donald_Trump "Legal affairs of Donald Trump") [Protests](https://en.wikipedia.org/wiki/Protests_against_Donald_Trump "Protests against Donald Trump") [Social media](https://en.wikipedia.org/wiki/Social_media_use_by_Donald_Trump "Social media use by Donald Trump") [TikTok controversy](https://en.wikipedia.org/wiki/Donald_Trump%E2%80%93TikTok_controversy "Donald Trump–TikTok controversy") [Policies](https://en.wikipedia.org/wiki/Political_positions_of_Donald_Trump "Political positions of Donald Trump") Domestic [first](https://en.wikipedia.org/wiki/Domestic_policy_of_the_first_Trump_administration "Domestic policy of the first Trump administration") [second](https://en.wikipedia.org/wiki/Domestic_policy_of_the_second_Trump_administration "Domestic policy of the second Trump administration") Economic [first](https://en.wikipedia.org/wiki/Economic_policy_of_the_first_Trump_administration "Economic policy of the first Trump administration") [second](https://en.wikipedia.org/wiki/Economic_policy_of_the_second_Trump_administration "Economic policy of the second Trump administration") tariffs [first](https://en.wikipedia.org/wiki/Tariffs_in_the_first_Trump_administration "Tariffs in the first Trump administration") [second](https://en.wikipedia.org/wiki/Tariffs_in_the_second_Trump_administration "Tariffs in the second Trump administration") [China trade war](https://en.wikipedia.org/wiki/China%E2%80%93United_States_trade_war "China–United States trade war") Environment [first](https://en.wikipedia.org/wiki/Environmental_policy_of_the_first_Trump_administration "Environmental policy of the first Trump administration") [second](https://en.wikipedia.org/wiki/Environmental_policy_of_the_second_Trump_administration "Environmental policy of the second Trump administration") Foreign [first](https://en.wikipedia.org/wiki/Foreign_policy_of_the_first_Trump_administration "Foreign policy of the first Trump administration") [second](https://en.wikipedia.org/wiki/Foreign_policy_of_the_second_Trump_administration "Foreign policy of the second Trump administration") [America First](https://en.wikipedia.org/wiki/America_First_\(policy\) "America First (policy)") [Donroe Doctrine](https://en.wikipedia.org/wiki/Donroe_Doctrine "Donroe Doctrine") Immigration [first](https://en.wikipedia.org/wiki/Immigration_policy_of_the_first_Trump_administration "Immigration policy of the first Trump administration") [second](https://en.wikipedia.org/wiki/Immigration_policy_of_the_second_Trump_administration "Immigration policy of the second Trump administration") [Infrastructure](https://en.wikipedia.org/wiki/Infrastructure_policy_of_Donald_Trump "Infrastructure policy of Donald Trump") Social [first](https://en.wikipedia.org/wiki/Social_policy_of_the_first_Trump_administration "Social policy of the first Trump administration") [second](https://en.wikipedia.org/wiki/Social_policy_of_the_second_Trump_administration "Social policy of the second Trump administration") cannabis [first](https://en.wikipedia.org/wiki/Cannabis_policy_of_the_first_Trump_administration "Cannabis policy of the first Trump administration") [second](https://en.wikipedia.org/wiki/Cannabis_policy_of_the_second_Trump_administration "Cannabis policy of the second Trump administration") Space [first](https://en.wikipedia.org/wiki/Space_policy_of_the_first_Trump_administration "Space policy of the first Trump administration") [second](https://en.wikipedia.org/wiki/Space_policy_of_the_second_Trump_administration "Space policy of the second Trump administration") [Appointments](https://en.wikipedia.org/wiki/Political_appointments_of_the_Trump_administration_\(disambiguation\) "Political appointments of the Trump administration (disambiguation)") [Cabinet](https://en.wikipedia.org/wiki/Cabinet_of_Donald_Trump_\(disambiguation\) "Cabinet of Donald Trump (disambiguation)") [Ambassadors](https://en.wikipedia.org/wiki/List_of_ambassadors_appointed_by_Donald_Trump_\(disambiguation\) "List of ambassadors appointed by Donald Trump (disambiguation)") [Federal judges](https://en.wikipedia.org/wiki/List_of_federal_judges_appointed_by_Donald_Trump "List of federal judges appointed by Donald Trump") [Gorsuch](https://en.wikipedia.org/wiki/Neil_Gorsuch_Supreme_Court_nomination "Neil Gorsuch Supreme Court nomination") [Kavanaugh](https://en.wikipedia.org/wiki/Brett_Kavanaugh_Supreme_Court_nomination "Brett Kavanaugh Supreme Court nomination") [Barrett](https://en.wikipedia.org/wiki/Amy_Coney_Barrett_Supreme_Court_nomination "Amy Coney Barrett Supreme Court nomination") [Supreme Court candidates](https://en.wikipedia.org/wiki/Donald_Trump_Supreme_Court_candidates "Donald Trump Supreme Court candidates") [Executives](https://en.wikipedia.org/wiki/Executive_Office_appointments_by_Donald_Trump "Executive Office appointments by Donald Trump") [U.S. Attorneys](https://en.wikipedia.org/wiki/List_of_United_States_attorneys_appointed_by_Donald_Trump "List of United States attorneys appointed by Donald Trump") [Presidential campaigns](https://en.wikipedia.org/wiki/Political_career_of_Donald_Trump "Political career of Donald Trump") [2000](https://en.wikipedia.org/wiki/Donald_Trump_2000_presidential_campaign "Donald Trump 2000 presidential campaign") [primaries](https://en.wikipedia.org/wiki/2000_Reform_Party_presidential_primaries "2000 Reform Party presidential primaries") [2016](https://en.wikipedia.org/wiki/Donald_Trump_2016_presidential_campaign "Donald Trump 2016 presidential campaign") [election](https://en.wikipedia.org/wiki/2016_United_States_presidential_election "2016 United States presidential election") [primaries](https://en.wikipedia.org/wiki/2016_Republican_Party_presidential_primaries "2016 Republican Party presidential primaries") [endorsements](https://en.wikipedia.org/wiki/List_of_Donald_Trump_2016_presidential_campaign_endorsements "List of Donald Trump 2016 presidential campaign endorsements") [rallies](https://en.wikipedia.org/wiki/List_of_rallies_for_the_2016_Donald_Trump_presidential_campaign "List of rallies for the 2016 Donald Trump presidential campaign") [Las Vegas incident](https://en.wikipedia.org/wiki/2016_Donald_Trump_Las_Vegas_rally_incident "2016 Donald Trump Las Vegas rally incident") [convention](https://en.wikipedia.org/wiki/2016_Republican_National_Convention "2016 Republican National Convention") [debates](https://en.wikipedia.org/wiki/2016_United_States_presidential_debates "2016 United States presidential debates") [Never Trump movement](https://en.wikipedia.org/wiki/Never_Trump_movement "Never Trump movement") [people](https://en.wikipedia.org/wiki/List_of_Republicans_who_opposed_the_Donald_Trump_2016_presidential_campaign "List of Republicans who opposed the Donald Trump 2016 presidential campaign") [*Access Hollywood* tape](https://en.wikipedia.org/wiki/Donald_Trump_Access_Hollywood_tape "Donald Trump Access Hollywood tape") [wiretapping allegations](https://en.wikipedia.org/wiki/Trump_Tower_wiretapping_allegations "Trump Tower wiretapping allegations") [Spygate](https://en.wikipedia.org/wiki/Spygate_\(conspiracy_theory\) "Spygate (conspiracy theory)") [2020](https://en.wikipedia.org/wiki/Donald_Trump_2020_presidential_campaign "Donald Trump 2020 presidential campaign") [election](https://en.wikipedia.org/wiki/2020_United_States_presidential_election "2020 United States presidential election") [primaries](https://en.wikipedia.org/wiki/2020_Republican_Party_presidential_primaries "2020 Republican Party presidential primaries") endorsements [political](https://en.wikipedia.org/wiki/List_of_Donald_Trump_2020_presidential_campaign_political_endorsements "List of Donald Trump 2020 presidential campaign political endorsements") [non-political](https://en.wikipedia.org/wiki/List_of_Donald_Trump_2020_presidential_campaign_non-political_endorsements "List of Donald Trump 2020 presidential campaign non-political endorsements") [opposition](https://en.wikipedia.org/wiki/List_of_Republicans_who_opposed_the_Donald_Trump_2020_presidential_campaign "List of Republicans who opposed the Donald Trump 2020 presidential campaign") [rallies](https://en.wikipedia.org/wiki/List_of_Donald_Trump_rallies_\(December_2016%E2%80%932022\)#2020_presidential_campaign "List of Donald Trump rallies (December 2016–2022)") [convention](https://en.wikipedia.org/wiki/2020_Republican_National_Convention "2020 Republican National Convention") [debates](https://en.wikipedia.org/wiki/2020_United_States_presidential_debates "2020 United States presidential debates") [GOP reactions to election fraud claims](https://en.wikipedia.org/wiki/Republican_reactions_to_Donald_Trump%27s_claims_of_2020_election_fraud "Republican reactions to Donald Trump's claims of 2020 election fraud") [Trump–Raffensperger phone call](https://en.wikipedia.org/wiki/Trump%E2%80%93Raffensperger_phone_call "Trump–Raffensperger phone call") [2024](https://en.wikipedia.org/wiki/Donald_Trump_2024_presidential_campaign "Donald Trump 2024 presidential campaign") [election](https://en.wikipedia.org/wiki/2024_United_States_presidential_election "2024 United States presidential election") [primaries](https://en.wikipedia.org/wiki/2024_Republican_Party_presidential_primaries "2024 Republican Party presidential primaries") [endorsements](https://en.wikipedia.org/wiki/List_of_Donald_Trump_2024_presidential_campaign_endorsements "List of Donald Trump 2024 presidential campaign endorsements") [opposition](https://en.wikipedia.org/wiki/List_of_Republicans_who_oppose_the_Donald_Trump_2024_presidential_campaign "List of Republicans who oppose the Donald Trump 2024 presidential campaign") [eligibility](https://en.wikipedia.org/wiki/Presidential_eligibility_of_Donald_Trump "Presidential eligibility of Donald Trump") [Agenda 47](https://en.wikipedia.org/wiki/Agenda_47 "Agenda 47") [rallies](https://en.wikipedia.org/wiki/List_of_rallies_for_the_2024_Donald_Trump_presidential_campaign "List of rallies for the 2024 Donald Trump presidential campaign") [convention](https://en.wikipedia.org/wiki/2024_Republican_National_Convention "2024 Republican National Convention") [debates](https://en.wikipedia.org/wiki/2024_United_States_presidential_debates "2024 United States presidential debates") assassination attempts [PA](https://en.wikipedia.org/wiki/Attempted_assassination_of_Donald_Trump_in_Pennsylvania "Attempted assassination of Donald Trump in Pennsylvania") [perpetrator](https://en.wikipedia.org/wiki/Thomas_Matthew_Crooks "Thomas Matthew Crooks") [photographs](https://en.wikipedia.org/wiki/Donald_Trump_raised-fist_photographs "Donald Trump raised-fist photographs") [FL](https://en.wikipedia.org/wiki/Attempted_assassination_of_Donald_Trump_in_Florida "Attempted assassination of Donald Trump in Florida") [perpetrator](https://en.wikipedia.org/wiki/Ryan_Wesley_Routh "Ryan Wesley Routh") Impeachments [Efforts](https://en.wikipedia.org/wiki/Efforts_to_impeach_Donald_Trump "Efforts to impeach Donald Trump") [resolutions](https://en.wikipedia.org/wiki/List_of_impeachment_resolutions_introduced_against_Donald_Trump "List of impeachment resolutions introduced against Donald Trump") [First impeachment](https://en.wikipedia.org/wiki/First_impeachment_of_Donald_Trump "First impeachment of Donald Trump") [Trump–Ukraine scandal](https://en.wikipedia.org/wiki/Trump%E2%80%93Ukraine_scandal "Trump–Ukraine scandal") [House inquiry](https://en.wikipedia.org/wiki/Impeachment_inquiry_into_Donald_Trump "Impeachment inquiry into Donald Trump") [Senate trial](https://en.wikipedia.org/wiki/First_impeachment_trial_of_Donald_Trump "First impeachment trial of Donald Trump") [Second impeachment](https://en.wikipedia.org/wiki/Second_impeachment_of_Donald_Trump "Second impeachment of Donald Trump") [Capitol attack](https://en.wikipedia.org/wiki/January_6_United_States_Capitol_attack "January 6 United States Capitol attack") [Senate trial](https://en.wikipedia.org/wiki/Second_impeachment_trial_of_Donald_Trump "Second impeachment trial of Donald Trump") [Proposed expungements](https://en.wikipedia.org/wiki/Proposed_expungements_of_the_impeachments_of_Donald_Trump "Proposed expungements of the impeachments of Donald Trump") Prosecutions [2020 election federal indictment](https://en.wikipedia.org/wiki/Federal_prosecution_of_Donald_Trump_\(election_obstruction_case\) "Federal prosecution of Donald Trump (election obstruction case)") [Classified documents federal indictment](https://en.wikipedia.org/wiki/Federal_prosecution_of_Donald_Trump_\(classified_documents_case\) "Federal prosecution of Donald Trump (classified documents case)") [special counsel investigation](https://en.wikipedia.org/wiki/Smith_special_counsel_investigation "Smith special counsel investigation") [Plasmic Echo](https://en.wikipedia.org/wiki/FBI_investigation_into_Donald_Trump%27s_handling_of_government_documents "FBI investigation into Donald Trump's handling of government documents") [FBI search of Mar-a-Lago](https://en.wikipedia.org/wiki/FBI_search_of_Mar-a-Lago "FBI search of Mar-a-Lago") *[Trump v. United States](https://en.wikipedia.org/wiki/Trump_v._United_States_\(2022\) "Trump v. United States (2022)")* [New York indictment](https://en.wikipedia.org/wiki/Prosecution_of_Donald_Trump_in_New_York "Prosecution of Donald Trump in New York") [Stormy Daniels scandal](https://en.wikipedia.org/wiki/Stormy_Daniels%E2%80%93Donald_Trump_scandal "Stormy Daniels–Donald Trump scandal") [Karen McDougal affair](https://en.wikipedia.org/wiki/Karen_McDougal#Affair_with_Donald_Trump "Karen McDougal") [financial fraud](https://en.wikipedia.org/wiki/New_York_investigations_of_the_Trump_Organization "New York investigations of the Trump Organization") [Georgia election indictment](https://en.wikipedia.org/wiki/Georgia_election_racketeering_prosecution "Georgia election racketeering prosecution") [Georgia election investigation](https://en.wikipedia.org/wiki/2020_Georgia_election_investigation "2020 Georgia election investigation") [mug shot](https://en.wikipedia.org/wiki/Mug_shot_of_Donald_Trump "Mug shot of Donald Trump") [COVID-19 pandemic](https://en.wikipedia.org/wiki/Communication_of_the_Trump_administration_during_the_COVID-19_pandemic "Communication of the Trump administration during the COVID-19 pandemic") [Taskforce](https://en.wikipedia.org/wiki/White_House_Coronavirus_Task_Force "White House Coronavirus Task Force") [Government response](https://en.wikipedia.org/wiki/U.S._federal_government_response_to_the_COVID-19_pandemic "U.S. federal government response to the COVID-19 pandemic") [stimulus bills](https://en.wikipedia.org/wiki/Stimulus_\(economics\) "Stimulus (economics)") [CARES Act](https://en.wikipedia.org/wiki/CARES_Act "CARES Act") [Consolidated Appropriations Act, 2021](https://en.wikipedia.org/wiki/Consolidated_Appropriations_Act,_2021 "Consolidated Appropriations Act, 2021") [Operation Warp Speed](https://en.wikipedia.org/wiki/Operation_Warp_Speed "Operation Warp Speed") [White House outbreak](https://en.wikipedia.org/wiki/White_House_COVID-19_outbreak "White House COVID-19 outbreak") [Interference with science agencies](https://en.wikipedia.org/wiki/Trump_administration_political_interference_with_science_agencies "Trump administration political interference with science agencies") [](https://en.wikipedia.org/wiki/Donald_Trump "Donald Trump's signature")  | |
| [v](https://en.wikipedia.org/wiki/Template:Donald_Trump_series "Template:Donald Trump series") [t](https://en.wikipedia.org/wiki/Template_talk:Donald_Trump_series "Template talk:Donald Trump series") [e](https://en.wikipedia.org/wiki/Special:EditPage/Template:Donald_Trump_series "Special:EditPage/Template:Donald Trump series") | |
[Donald Trump](https://en.wikipedia.org/wiki/Donald_Trump "Donald Trump"), [President of the United States](https://en.wikipedia.org/wiki/President_of_the_United_States "President of the United States"), controversially refused to release his [tax returns](https://en.wikipedia.org/wiki/Tax_return_\(United_States\) "Tax return (United States)") after being [elected](https://en.wikipedia.org/wiki/2016_United_States_presidential_election "2016 United States presidential election") president the first time in 2016, although he promised to do so during [his campaign](https://en.wikipedia.org/wiki/Donald_Trump_2016_presidential_campaign "Donald Trump 2016 presidential campaign").[\[a\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-5)[\[b\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-9) In 2021, the [Manhattan district attorney](https://en.wikipedia.org/wiki/Manhattan_District_Attorney "Manhattan District Attorney") (DA) obtained several years of Trump's tax information, and in late 2022, the [U.S. House Ways and Means Committee](https://en.wikipedia.org/wiki/U.S._House_Ways_and_Means_Committee "U.S. House Ways and Means Committee") obtained and released six years of his returns.[\[c\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-11)
Trump repeatedly and [falsely claimed](https://en.wikipedia.org/wiki/False_or_misleading_statements_by_Donald_Trump "False or misleading statements by Donald Trump") that he could not release the returns while they were under [audit](https://en.wikipedia.org/wiki/Income_tax_audit "Income tax audit") by the [Internal Revenue Service](https://en.wikipedia.org/wiki/Internal_Revenue_Service "Internal Revenue Service") (IRS).[\[9\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Baquet-12)[\[10\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-13)[\[11\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-14)[\[d\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-audit-15) After Democrats won a majority in the House of Representatives in [2018](https://en.wikipedia.org/wiki/2018_United_States_elections "2018 United States elections"), Trump sued to prevent his returns from being released by the IRS or his accountants, which were being sought by certain state officials and [congressional committees](https://en.wikipedia.org/wiki/Congressional_committee "Congressional committee"). The Manhattan DA's request for records as part of [its criminal probe](https://en.wikipedia.org/wiki/New_York_investigations_of_The_Trump_Organization "New York investigations of The Trump Organization") of [the Trump Organization](https://en.wikipedia.org/wiki/The_Trump_Organization "The Trump Organization") (regarding [a hush-money payment](https://en.wikipedia.org/wiki/Stormy_Daniels%E2%80%93Donald_Trump_scandal "Stormy Daniels–Donald Trump scandal") made during the 2016 presidential campaign and [alleged tax fraud](https://en.wikipedia.org/wiki/The_Trump_Organization#Investigations_for_fraud_and_tax_evasion "The Trump Organization")) was appealed to the [U.S. Supreme Court](https://en.wikipedia.org/wiki/U.S._Supreme_Court "U.S. Supreme Court"), resulting in [a 2020 decision](https://en.wikipedia.org/wiki/Trump_v._Vance "Trump v. Vance") rejecting Trump's claims that the president holds [absolute immunity](https://en.wikipedia.org/wiki/Absolute_immunity "Absolute immunity") from criminal process.[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16) In February 2021, Trump's accounting firm [Mazars](https://en.wikipedia.org/wiki/Mazars "Mazars") provided the DA eight years of Trump's tax returns.[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16)[\[13\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Sisak-17)[\[14\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FirstTime-18)
In May 2019, Ways and Means Committee chair [Richard Neal](https://en.wikipedia.org/wiki/Richard_Neal "Richard Neal") requested six years of Trump's tax records;[\[15\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaysMeansSub-19) after appeals were exhausted, he received the documents on November 30, 2022.[\[16\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-2022Nov22SCOTUS-20)[\[17\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:2-21) Four weeks later, the committee voted 24–16 along party lines to release the returns to the public,[\[18\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-22) which was done on December 30.[\[19\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-released-23) The committee found that the IRS failed to audit Trump's taxes during the first two years of his presidency, and that the only audit conducted during his tenure was never completed.[\[20\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-taxreport-24)[\[21\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-taxinpresidency-25)[\[e\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-27)
In 2019, the [U.S. House Oversight Committee](https://en.wikipedia.org/wiki/U.S._House_Oversight_Committee "U.S. House Oversight Committee") subpoenaed Mazars for tax and other records related to an investigation into Trump's conduct; an appeal to the Supreme Court resulted in [a decision](https://en.wikipedia.org/wiki/Trump_v._Mazars_USA,_LLP "Trump v. Mazars USA, LLP") outlining circumstances Congress can request presidential records without violating [separation of powers](https://en.wikipedia.org/wiki/Separation_of_powers "Separation of powers").[\[23\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TrumpVMazars-28)[\[24\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-CNBC-29)[\[31\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-36) Also in 2019, [California](https://en.wikipedia.org/wiki/California "California") temporarily enacted legislation to require presidential candidates to release tax returns to be allowed on the primary election ballot,[\[32\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-nytimes-30jul2019-37)[\[f\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-39) and [New York State](https://en.wikipedia.org/wiki/New_York_State "New York State") passed a law allowing the release of state tax returns to congressional committees for valid purposes.[\[34\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-NYT-bill-40)
## History of controversy
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=1 "Edit section: History of controversy")\]
Further information: [False or misleading statements by Donald Trump](https://en.wikipedia.org/wiki/False_or_misleading_statements_by_Donald_Trump "False or misleading statements by Donald Trump")
In 1999, while [Donald Trump](https://en.wikipedia.org/wiki/Donald_Trump "Donald Trump") was considering whether [to run for president](https://en.wikipedia.org/wiki/Donald_Trump_2000_presidential_campaign "Donald Trump 2000 presidential campaign") under the [Reform Party](https://en.wikipedia.org/wiki/Reform_Party_of_the_United_States_of_America "Reform Party of the United States of America"), he said he "probably wouldn't have a problem with" releasing his tax returns if he ran.[\[35\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-41)
In April 2011, Trump said that when President [Barack Obama](https://en.wikipedia.org/wiki/Barack_Obama "Barack Obama") produced "[his birth certificate](https://en.wikipedia.org/wiki/Barack_Obama_citizenship_conspiracy_theories "Barack Obama citizenship conspiracy theories") ... I'd love to give my tax returns." [Obama's birth certificate was released a week later](https://en.wikipedia.org/wiki/Barack_Obama_citizenship_conspiracy_theories#Long_form,_2011 "Barack Obama citizenship conspiracy theories"), resulting in Trump's saying his tax returns would be released "at the appropriate time".[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1)
An undocumented immigrant housekeeper from [Costa Rica](https://en.wikipedia.org/wiki/Costa_Rica "Costa Rica") working at [Trump National Golf Club](https://en.wikipedia.org/wiki/Trump_National_Golf_Club_Bedminster "Trump National Golf Club Bedminster") in [Bedminster, New Jersey](https://en.wikipedia.org/wiki/Bedminster,_New_Jersey "Bedminster, New Jersey"), earned \$26,792.90 and paid more in federal income taxes than Trump did (\$0) in 2011.[\[36\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-42)
In 2012, Trump sought to have Republican presidential candidate [Mitt Romney](https://en.wikipedia.org/wiki/Mitt_Romney "Mitt Romney")'s tax returns released on April 1, which "historically is the time that everybody gives them".[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43) That year, Trump also said that not seeing a presidential candidate's tax returns would lead people to think there was "almost, like, something wrong. What's wrong?"[\[38\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-44)
Trump's former political adviser [Sam Nunberg](https://en.wikipedia.org/wiki/Sam_Nunberg "Sam Nunberg") said in 2013 and 2014 that Trump had considered the possibility of releasing his tax returns as part of a presidential campaign, believing that showing how little he paid in taxes would make him appear to be a savvy businessman.[\[39\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Ward-45) Nunberg said by November 2014, he had persuaded Trump to reverse course and withhold his tax returns, as Trump decided he "wanted to look rich rather than smart".[\[39\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Ward-45) In May 2014, Trump said in an interview: "If I decide to run for office, I'll produce my tax returns, absolutely and I would love to do that."[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1)[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43)
### 2016 campaign
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=2 "Edit section: 2016 campaign")\]
In February 2015, Trump said he would release tax returns if he ran for president.[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1) On another occasion that month, he declared: "I have no objection to certainly showing tax returns."[\[40\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-46) Later in February 2015, Trump warned: "I will tell you upfront ... I want to pay as little taxes as I can as a private person".[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1) In May 2016, Trump voiced similar sentiments, stating that he tries "very hard to pay as little tax as possible". In 2015, Trump criticized corporate executives and "hedge fund guys" for paying zero or negligible taxes. He also alleged in 2011 and 2012 that half of all Americans do not pay income taxes, stating, "it's a problem," while alluding to "crippling" government debt. In 2012, Trump had criticized President Obama for "only" paying a tax rate of around 20%.[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43) Trump announced his candidacy for president in June 2015.[\[41\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-47)
In January 2016, Trump was asked by [Chuck Todd](https://en.wikipedia.org/wiki/Chuck_Todd "Chuck Todd") if he would release his tax returns, to which Trump answered: "we'll be working that over in the next period of time, Chuck. Absolutely. ... at the appropriate time, you'll be very satisfied."[\[3\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-fivetimes-3) In February 2016, Trump said he would release his tax returns "\[p\]robably over the next few months. They're being worked on now."[\[3\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-fivetimes-3) Later that month, Trump falsely claimed that he could not release his tax returns while under audit.[\[9\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Baquet-12)[\[d\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-audit-15) Nothing prevents a taxpayer from releasing his own tax returns; the IRS has confirmed that individuals are free to share their own tax information.[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43)[\[42\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-POLITICOtwelve-48)[\[43\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rappeport-49)[\[g\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-53) Every president from [Richard Nixon](https://en.wikipedia.org/wiki/Richard_Nixon "Richard Nixon") onward has voluntarily released his tax returns annually, and the IRS automatically (since the 1970s) audits the tax returns of presidents and vice presidents.[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43)
In May 2016, Trump said he would not release his tax returns before the November 2016 election.[\[43\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rappeport-49)[\[47\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-MoneyWhen-54) Trump also said in May 2016 that "there's nothing to learn from" his tax returns,[\[43\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rappeport-49) and said on [ABC News](https://en.wikipedia.org/wiki/ABC_News_\(United_States\) "ABC News (United States)") that his tax rate is "none of your business".[\[2\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Harwell-2) Trump's refusal broke with tradition, as all major presidential nominees from 1976 onward have released their tax returns.[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43)
Trump was criticized for his refusal to release tax information. Mitt Romney called Trump's refusal "disqualifying" and said the only logical reason for Trump was that "there is a bombshell in them."[\[48\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-55) [John Fund](https://en.wikipedia.org/wiki/John_Fund "John Fund") of *[National Review](https://en.wikipedia.org/wiki/National_Review "National Review")* feared that the returns contained an electoral "time bomb" and called upon [Republican convention delegates](https://en.wikipedia.org/wiki/2016_Republican_National_Convention "2016 Republican National Convention") to abstain from voting for Trump if he did not release the information.[\[49\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-56)
During the [presidential debates](https://en.wikipedia.org/wiki/2016_United_States_presidential_debates "2016 United States presidential debates"), Trump's opponent [Hillary Clinton](https://en.wikipedia.org/wiki/Hillary_Clinton "Hillary Clinton") criticized Trump for not disclosing his tax returns, saying that only "a couple of years" of Trump's tax returns were publicly available, "and they showed he didn't pay any federal income tax." Trump responded: "That makes me smart." Clinton went on to suggest that Trump might not have "paid any federal income tax for a lot of years"; Trump responding by saying that the taxes he paid "would be squandered" by the government.[\[50\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-57)
### 2016 election and later
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=3 "Edit section: 2016 election and later")\]
Further information: [Timeline of the Donald Trump presidencies](https://en.wikipedia.org/wiki/Timeline_of_the_Donald_Trump_presidencies "Timeline of the Donald Trump presidencies")
Fragments of information about Trump's taxes leaked at multiple times around the time of his election as president.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) In 2016, *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")* reported a prior [audit](https://en.wikipedia.org/wiki/Income_tax_audit "Income tax audit") of Trump's tax returns for 2002 through 2008 by the [Internal Revenue Service](https://en.wikipedia.org/wiki/Internal_Revenue_Service "Internal Revenue Service") (IRS) which was "closed administratively by agreement with the I.R.S. without assessment or payment, on a net basis, of any deficiency."[\[52\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Wapo2016-59) The audit centered on a potential failure to report cancelled debts as income by Trump, and whether he performed a [stock-for-debt swap](https://en.wikipedia.org/wiki/Swap_\(finance\) "Swap (finance)"). Some tax attorneys speculate that the government may ultimately have reduced what Trump was able to claim as a loss without requiring him to pay any additional taxes.[\[52\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Wapo2016-59)[\[53\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-60) It is unknown whether the IRS challenged Trump's use of the stock-for-debt swap, which is a maneuver with questionable legality.[\[54\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Barstow2016-61) [Congress](https://en.wikipedia.org/wiki/United_States_Congress "United States Congress") had previously banned equity-for-debt swaps by corporations in 1993, and by partnerships such as Trump's in 2004.[\[54\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Barstow2016-61)
[](https://en.wikipedia.org/wiki/File:Fred_Trump_in_the_1980s_\(cropped\).jpg)
Trump's father, [Fred](https://en.wikipedia.org/wiki/Fred_Trump "Fred Trump")
In separate leaks, parts of Trump's 1995 and 2005 returns were examined by multiple news organizations.[\[55\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-62)[\[56\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-63) In 2016, *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")* examined three pages of his 1995 return and found that in that year, he declared a [net operating loss](https://en.wikipedia.org/wiki/Net_operating_loss "Net operating loss") of more than \$500 million. Under section 172 of the [Internal Revenue Code](https://en.wikipedia.org/wiki/Internal_Revenue_Code "Internal Revenue Code"), this gave Trump a \$915.7 million net loss. This loss was carried over to offset income for up to 18 years after it was originally claimed,[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[57\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-64) and could have allowed him to pay no taxes at all for those years.[\[58\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-65) In March 2017, journalist [David Cay Johnston](https://en.wikipedia.org/wiki/David_Cay_Johnston "David Cay Johnston") obtained the first two pages of Trump's 2005 federal income tax returns, which were given to [Rachel Maddow](https://en.wikipedia.org/wiki/Rachel_Maddow "Rachel Maddow") and shown on [MSNBC](https://en.wikipedia.org/wiki/MSNBC "MSNBC").[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[59\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-nyt-taxes-66) These pages showed Trump's gross adjusted income to be \$153 million, with \$103 million in losses; he paid \$38 million in federal taxes, including \$31 million for the [alternative minimum tax](https://en.wikipedia.org/wiki/Alternative_minimum_tax "Alternative minimum tax"), which he was seeking to abolish. The [White House](https://en.wikipedia.org/wiki/White_House_Office "White House Office") described the losses as being from "large-scale [depreciation](https://en.wikipedia.org/wiki/Depreciation "Depreciation") for construction" and said the return had been "illegally published".[\[59\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-nyt-taxes-66)[\[60\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-hill-taxes-67) Johnston said publishing the forms was legal because he had not been looking for them and "they might even have been sent by Mr. Trump himself".[\[59\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-nyt-taxes-66) A team of *New York Times* journalists including [Susanne Craig](https://en.wikipedia.org/wiki/Susanne_Craig "Susanne Craig") and [David Barstow](https://en.wikipedia.org/wiki/David_Barstow "David Barstow") thought the income seemed inconsistent with any of Trump's known ventures from the time and suspected that it could be related to the 2004 sale of assets inherited from his father, [Fred Trump](https://en.wikipedia.org/wiki/Fred_Trump "Fred Trump").[\[61\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:3-68)[\[62\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-69) This sparked a larger investigation into the finances of Fred and Donald Trump.[\[61\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:3-68)
As president, Trump continued to withhold his tax returns.[\[7\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Grant-8) In May 2017, Trump said he "might" release his tax returns only after he had stepped down as president. This was in spite of his previous commitment made during his campaign to release his tax returns once they were not under audit.[\[4\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Kruzel-4)
In 2018, the *New York Times* investigation into the finances of Fred and Donald Trump revealed that despite the claims of the latter to be a self-made billionaire, he had actually received more than \$400 million (in 2018 dollars) from his father, most of it in ways that avoided paying gift or inheritance tax. The 13,000-word report was one of the longest investigative articles ever published by the *Times*.[\[63\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-70)
On September 29, 2023, federal prosecutors announced they were charging someone with leaking the data from Trump's tax returns while he was a contractor for the IRS from 2018 to 2020.[\[64\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-71) In October [Charles E. Littlejohn](https://en.wikipedia.org/wiki/Charles_E._Littlejohn "Charles E. Littlejohn") pleaded guilty to unauthorized disclosure of tax returns and return information.[\[65\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-72) On January 29, 2024, he received the maximum possible sentence of five years in federal prison and was fined \$5,000.[\[66\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-73)
As of October 13, 2024, Donald Trump and his running mate [JD Vance](https://en.wikipedia.org/wiki/JD_Vance "JD Vance") had not released their tax returns, while Kamala Harris released two decades of returns, including her most recent returns in April. The lack of visibility into the returns of Trump and Vance raised conflict of interest concerns among some Americans.[\[67\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-74)
On January 29, 2026, Donald Trump, Eric Trump, Donald Trump Jr. and the Trump Organization sued the IRS for \$10 billion. The plaintiffs said that Littlejohn's leaks in 2018 and 2020 had caused them "reputational and financial harm, public embarrassment, unfairly tarnished their business reputations, portrayed them in a false light, and negatively affected President Trump, and the other Plaintiffs' public standing."[\[68\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-75)
## Subpoenas and investigations
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=4 "Edit section: Subpoenas and investigations")\]
### House Ways and Means Committee
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=5 "Edit section: House Ways and Means Committee")\]
[](https://en.wikipedia.org/wiki/File:Trump_Tax_Joint_Committee_Final_Report_-_December_15,_2022.pdf)
The December 15, 2022, report issued by the [Joint Committee on Taxation](https://en.wikipedia.org/wiki/United_States_Congressional_Joint_Committee_on_Taxation "United States Congressional Joint Committee on Taxation") to the [House Ways and Means Committee](https://en.wikipedia.org/wiki/House_Ways_and_Means_Committee "House Ways and Means Committee") ([PDF](https://en.wikipedia.org/wiki/PDF "PDF") file)
After winning control of the House in the [2018 elections](https://en.wikipedia.org/wiki/United_States_House_of_Representatives_election,_2018 "United States House of Representatives election, 2018"), House Democrats signaled their intent to use their new power to demand Trump's tax returns in the new Congress, which convened in January 2019.[\[69\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-76)[\[70\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-77)[\[71\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-78) On April 3, 2019, the chairman of the [U.S. House Committee on Ways and Means](https://en.wikipedia.org/wiki/U.S._House_Committee_on_Ways_and_Means "U.S. House Committee on Ways and Means"), Congressman [Richard Neal](https://en.wikipedia.org/wiki/Richard_Neal "Richard Neal"), formally requested IRS commissioner [Charles P. Rettig](https://en.wikipedia.org/wiki/Charles_P._Rettig "Charles P. Rettig") to provide six years (2013 through 2018) of Trump's returns.[\[72\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto-79)[\[73\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto1-80) The request, made in a letter, set a deadline of seven days.[\[72\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto-79) Neal again wrote to Rettig on April 13, setting a second deadline of April 23 and writing that a failure to meet the deadline would be "interpreted as a denial".[\[74\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-81)
Under a 1924 [federal tax law](https://en.wikipedia.org/wiki/Taxation_in_the_United_States "Taxation in the United States"), § 6103 of [title 26 of the United States Code](https://en.wikipedia.org/wiki/Title_26_of_the_United_States_Code "Title 26 of the United States Code"), Congress may request copies of anyone's tax returns.[\[75\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-82)[\[76\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-83)[\[77\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-84)[\[78\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-85) The [treasury secretary](https://en.wikipedia.org/wiki/Treasury_secretary "Treasury secretary") is legally obliged to provide the tax returns, and there is no apparent legal mechanism to deny Congress's request.[\[73\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto1-80) On April 5, 2019, Trump's personal lawyer [William Consovoy](https://en.wikipedia.org/wiki/William_Consovoy "William Consovoy") wrote a letter to the [U.S. Department of the Treasury](https://en.wikipedia.org/wiki/U.S._Department_of_the_Treasury "U.S. Department of the Treasury") (the parent agency of the IRS), claiming that the request for Trump's tax information is "not consistent with governing law" and Congress is trying to violate Trump's [First Amendment](https://en.wikipedia.org/wiki/First_Amendment "First Amendment") rights.[\[79\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-hufffight-86) A 2018 draft IRS legal memo, the contents of which became public in 2019, concluded that the IRS must provide the requested tax returns to Congress unless Trump invokes executive privilege, contradicting the administration's justification for defying the earlier subpoena.[\[80\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-87)
On May 10, 2019, Neal issued a separate subpoena to the Treasury Department and the IRS for six years of Trump's personal and business tax returns.[\[15\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaysMeansSub-19) Neal said the committee wanted the tax records to evaluate "the extent to which the I.R.S. audits and enforces the federal tax laws against a president".[\[15\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaysMeansSub-19) On July 30, 2021, the Justice Department's [Office of Legal Counsel](https://en.wikipedia.org/wiki/Office_of_Legal_Counsel "Office of Legal Counsel") wrote an opinion concluding that the committee's request was legitimate and the IRS must provide the information sought,[\[81\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-88)[\[82\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-OLC-89) but on August 4, Trump's legal team opined that the committee should stop investigating Trump's affairs, arguing that Neal's "requests have always been a transparent effort by one political party to harass an official from the other party because they dislike his politics and speech."[\[83\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-CNN080421-90)
On August 9, 2022, a three-judge panel of the DC Circuit Court of Appeals said Neal's request was valid.[\[84\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-91) Trump appealed to the full court, but on October 27, it denied his request for a rehearing.[\[85\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-92) On October 31, Trump appealed to the [Supreme Court](https://en.wikipedia.org/wiki/Supreme_Court_of_the_United_States "Supreme Court of the United States").[\[86\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-93) On November 1, Chief Justice [John Roberts](https://en.wikipedia.org/wiki/John_Roberts "John Roberts") granted a temporary hold, giving the Supreme Court until November 10 to consider the matter.[\[87\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-94) On November 22, the Supreme Court ruled that the IRS could release the tax returns to the House Ways and Means committee.[\[16\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-2022Nov22SCOTUS-20) On November 30, the Treasury Department sent six years of tax returns to the committee.[\[17\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:2-21)
On December 20, 2022, the House Ways and Means committee voted to release Trump's tax returns publicly.[\[88\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-guard-20dec2022-95) The same day, the committee published a report which found that the IRS did not start audits on Trump's 2017 tax filing until 2019, and that only one mandatory audit was started and none completed during Trump's four years in office.[\[20\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-taxreport-24)[\[21\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-taxinpresidency-25) The committee released the returns on December 30, following their redaction to protect sensitive personal information.[\[89\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-96)[\[19\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-released-23)
### House Oversight and Reform Committee
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=6 "Edit section: House Oversight and Reform Committee")\]
On April 15, 2019, the chairman of the [House Committee on Oversight and Reform](https://en.wikipedia.org/wiki/House_Committee_on_Oversight_and_Reform "House Committee on Oversight and Reform"), Representative [Elijah Cummings](https://en.wikipedia.org/wiki/Elijah_Cummings "Elijah Cummings"), issued a subpoena to the accounting firm Mazars USA, LLP, requesting tax records and other "financial documents concerning the President and his companies covering years both before and during his presidency."[\[90\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-DCCirDecision-97) Cummings identified four areas that the committee aimed to investigate through the subpoena: (1) whether Trump "may have engaged in illegal conduct before and during his tenure in office"; (2) whether Trump "has undisclosed [conflicts of interest](https://en.wikipedia.org/wiki/Conflicts_of_interest "Conflicts of interest") that may impair his ability to make impartial policy decisions"; (3) whether Trump was complying with the Constitution's [Foreign Emoluments Clause](https://en.wikipedia.org/wiki/Foreign_Emoluments_Clause "Foreign Emoluments Clause") and [Domestic Emoluments Clause](https://en.wikipedia.org/wiki/Domestic_Emoluments_Clause "Domestic Emoluments Clause"); and (4) whether Trump "has accurately reported his finances to the Office of Government Ethics and other federal entities."[\[90\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-DCCirDecision-97)
On March 3, 2021, the new chairwoman of the committee, Representative [Carolyn Maloney](https://en.wikipedia.org/wiki/Carolyn_Maloney "Carolyn Maloney"), reissued the subpoena against Mazars USA after the initial subpoena for financial records, related to an investigation into Trump, expired at the end of 166th Congress.[\[91\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-98)
On September 12, 2022, Trump and the committee settled a civil suit about information from 2014 to 2018.[\[92\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-99) Within several days, Mazars began providing Trump's financial records to the committee.[\[93\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-100)
### Failure to comply
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=7 "Edit section: Failure to comply")\]
The Trump administration refused to comply with the subpoenas.[\[94\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Defies-101)[\[95\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-MnunchinRefusal-102) On May 6, 2019, after weeks of delay, Treasury Secretary [Steven Mnuchin](https://en.wikipedia.org/wiki/Steven_Mnuchin "Steven Mnuchin") sent a letter to House Ways and Means Committee Chair Neal, asserting that the subpoena lacked "a legitimate legislative purpose" and that "the department may not lawfully fulfill the committee's request," although the IRS had released Richard Nixon's tax returns the same day Congress requested them in 1973.[\[95\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-MnunchinRefusal-102) The Trump's administration's [Justice Department](https://en.wikipedia.org/wiki/United_States_Department_of_Justice "United States Department of Justice"), through a memo written by Office of Legal Counsel head [Steven Engel](https://en.wikipedia.org/wiki/Steven_Engel "Steven Engel"), issued an opinion supporting Mnuchin's refusal to release Trump's tax returns.[\[96\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-103) This triggered a legal battle between the administration and Congress.[\[97\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-104)[\[98\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-105)[\[99\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-106)[\[100\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-107) Neal criticized the administration's position, saying that its objections "lack merit" and "[judicial precedent commands](https://en.wikipedia.org/wiki/Eastland_v._United_States_Servicemen%27s_Fund "Eastland v. United States Servicemen's Fund") that none of the concerns raised can legitimately be used to deny the committee's request."[\[101\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-108)
On April 7, 2019, [Mick Mulvaney](https://en.wikipedia.org/wiki/Mick_Mulvaney "Mick Mulvaney"), Trump's acting [White House chief of staff](https://en.wikipedia.org/wiki/White_House_Chief_of_Staff "White House Chief of Staff"), said Trump's tax returns will "never" be released.[\[102\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rupar-109)[\[103\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-110) Trump and Mulvaney have argued that voters have no interest in Trump's tax returns and that the issue had been "litigated" when Trump was elected.[\[102\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rupar-109)[\[104\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FOXdeadline-111)
In April 2019, a Trump adviser speaking on condition of anonymity told [Fox News](https://en.wikipedia.org/wiki/Fox_News "Fox News") that Trump repeatedly questioned his aides about the status of the congressional request, and also asked about the "loyalty" of top IRS officials.[\[104\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FOXdeadline-111) Trump appointee [Michael J. Desmond](https://en.wikipedia.org/wiki/Michael_J._Desmond "Michael J. Desmond"), who as Chief Counsel of the IRS and Assistant General Counsel in the [Department of the Treasury](https://en.wikipedia.org/wiki/United_States_Department_of_the_Treasury "United States Department of the Treasury") is responsible for giving legal advice to the IRS commissioner, previously served as a tax advisor to the Trump Organization and also worked alongside two other longtime tax advisors to the Trump Organization. According to *The New York Times*, on February 5, 2019, Trump asked Senate Majority Leader [Mitch McConnell](https://en.wikipedia.org/wiki/Mitch_McConnell "Mitch McConnell") to speed up Desmond's confirmation and indicated that confirming Desmond was a higher priority to him than confirming [William Barr](https://en.wikipedia.org/wiki/William_Barr "William Barr") for Attorney General.[\[105\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-112)
Also in April 2019, Trump and [White House Press Secretary](https://en.wikipedia.org/wiki/White_House_Press_Secretary "White House Press Secretary") [Sarah Sanders](https://en.wikipedia.org/wiki/Sarah_Sanders "Sarah Sanders") said he would not release his tax returns while they are under audit, although nothing precludes a person from releasing tax returns that are under audit, a fact reaffirmed by IRS commissioner Rettig.[\[73\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto1-80)[\[106\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-113) Sanders also opined that Congress is not "smart enough" to examine Trump's tax returns,[\[107\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-114) although ten members of Congress are accountants, including three [certified public accountants](https://en.wikipedia.org/wiki/Certified_Public_Accountant "Certified Public Accountant").[\[108\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-115)
On April 10, 2019, Trump incorrectly stated that "there's no law whatsoever" requiring him to provide Congress his tax returns. While there is no law requiring presidents to publish their tax returns, federal law of [IRS Code](https://en.wikipedia.org/wiki/Internal_Revenue_Code "Internal Revenue Code") section 6103(f) authorizes Congress to look at anyone's tax returns "when sitting in closed executive session" (though the taxpayer could refuse for their identifying information to be shared outside of that session).[\[109\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-116)[\[110\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-117)
On May 7, 2019, *The New York Times* revealed that it had acquired information about Trump's tax returns showing more than a billion dollars in business losses with a decade in the red.[\[111\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Red-118)[\[112\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-119)
### Interference with IRS audit
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=8 "Edit section: Interference with IRS audit")\]
On July 29, 2019, a career IRS official filed a whistleblower complaint with the House Ways and Means Committee, [Senate Finance Committee](https://en.wikipedia.org/wiki/United_States_Senate_Committee_on_Finance "United States Senate Committee on Finance"), and [Treasury inspector general for tax administration](https://en.wikipedia.org/wiki/Treasury_Inspector_General_for_Tax_Administration "Treasury Inspector General for Tax Administration"), stating that at least one [Treasury Department](https://en.wikipedia.org/wiki/United_States_Department_of_the_Treasury "United States Department of the Treasury") official had inappropriately interfered in the audit process for the tax returns of the president and vice president,[\[113\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SteinHamburgerDawsey-120) which takes place annually in accordance with IRS policy.[\[22\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Jagoda-26) The possibility that political appointees interfered with audits conducted by career civil servants alarmed former IRS officials and legal experts.[\[113\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SteinHamburgerDawsey-120) Due to stringent laws regarding disclosure of tax information, the details of the complaint have not been made public.[\[113\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SteinHamburgerDawsey-120) However, Representative Richard Neal, the Democratic chair of the House Ways and Means Committee, said in September 2019 that he was consulting legal counsel on whether the whistleblower's complaint could be publicly released.[\[114\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-121)
The whistleblower's report was referred to by Neal and other House Democrats in the federal lawsuit regarding Trump's refusal to comply with a House Ways and Means Committee subpoena for the returns; in a filing, Neal wrote that the whistleblower's complaint presents credible evidence of potential inappropriate efforts to influence "the mandatory audit program" and raises "serious and urgent concerns", thereby bolstering the committee's case for obtaining the tax returns.[\[115\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-122)
## Lawsuits
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=9 "Edit section: Lawsuits")\]
### *Committee on Ways & Means v. U.S. Department of the Treasury and Trump*
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=10 "Edit section: Committee on Ways & Means v. U.S. Department of the Treasury and Trump")\]
On May 17, 2019, Treasury Secretary [Steven Mnuchin](https://en.wikipedia.org/wiki/Steven_Mnuchin "Steven Mnuchin") again refused to hand over the records subpoenaed by the House Committee on Ways and Means.[\[94\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Defies-101) The IRS refusal to provide the records sought was based on an opinion of [Office of Legal Counsel](https://en.wikipedia.org/wiki/Office_of_Legal_Counsel "Office of Legal Counsel") [Steven Engel](https://en.wikipedia.org/wiki/Steven_Engel "Steven Engel") dated June 2019 which argued that the House lacked a "legitimate legislative purpose" to warrant receiving the information.[\[82\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-OLC-89)
On July 2, 2019, the committee sued Mnuchin and IRS commissioner [Charles Rettig](https://en.wikipedia.org/wiki/Charles_Rettig "Charles Rettig") to enforce the subpoena and obtain six years of Trump's tax returns.[\[116\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto2-123)[\[117\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto3-124) The action, in the [U.S. District Court for the District of Columbia](https://en.wikipedia.org/wiki/U.S._District_Court_for_the_District_of_Columbia "U.S. District Court for the District of Columbia") before Judge [Trevor McFadden](https://en.wikipedia.org/wiki/Trevor_McFadden "Trevor McFadden"), was taken pursuant to Internal Revenue Code Section 6103(f) which states that the Treasury Department "shall furnish" any tax return requested in writing by the Ways & Means Committee.[\[118\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Thomsen-125) Trump was added to the case as an [intervenor](https://en.wikipedia.org/wiki/Intervention_\(law\) "Intervention (law)").[\[119\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaysMeans-126) In September 2019, a bipartisan group of six former general counsels to the House of Representatives filed an [amicus brief](https://en.wikipedia.org/wiki/Amicus_brief "Amicus brief") in the case, urging the court to reject Trump's claims that the House lacks standing to bring the case.[\[118\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Thomsen-125) In January 2020, the judge stayed proceedings in the case, pending the resolution of the *[In re McGahn](https://en.wikipedia.org/wiki/In_re:_Don_McGahn "In re: Don McGahn")* case by the [U.S. Court of Appeals for the D.C. Circuit](https://en.wikipedia.org/wiki/U.S._Court_of_Appeals_for_the_D.C._Circuit "U.S. Court of Appeals for the D.C. Circuit").[\[119\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaysMeans-126)[\[120\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-127)
On March 4, 2021, the Department of Justice (DOJ), representing the Treasury Department, requested an additional month to determine its response to the committee's request for Trump's tax returns.[\[121\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-128) Judge McFadden granted the government more time and ordered the parties to submit a status report on March 31.[\[122\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-129) On July 30, Acting [assistant attorney general](https://en.wikipedia.org/wiki/United_States_Assistant_Attorney_General "United States Assistant Attorney General") for the Office of Legal Counsel [Dawn Johnsen](https://en.wikipedia.org/wiki/Dawn_Johnsen "Dawn Johnsen") wrote an opinion stating that the Treasury Department must turn over Trump's tax returns to the committee, stating that the committee had "invoked sufficient reasons" to request the tax information, reversing Engel's June 2019 opinion. Johnsen wrote that Engel's opinion "failed to afford the Committee the respect due to a coordinate branch of government."[\[82\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-OLC-89)[\[123\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-130) On August 4, Trump's legal team intervened in the case in an attempt to end the committee's investigations into Trump's affairs, arguing that his tax returns are still "the subject of ongoing examinations by the IRS", that they should be permanently blocked from being released, and that Trump's legal expenses in the matter should be reimbursed.[\[83\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-CNN080421-90)
Judge McFadden dismissed the case in December 2021, allowing the returns to be released to the committee, stating Trump was "wrong on the law" and that Congress is due "great deference" in its inquiries. McFadden granted a 14-day delay in the release of the returns to allow the parties to negotiate terms of the release, or for Trump to appeal to the [D.C. Circuit Court of Appeals](https://en.wikipedia.org/wiki/D.C._Circuit_Court_of_Appeals "D.C. Circuit Court of Appeals").[\[124\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-131) The decision was eventually appealed to the Supreme Court; its November 2022 ruling resulted in the release of the records to the committee,[\[125\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-132) which then publicly released the returns on December 30.[\[19\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-released-23) In January 2023, Trump dropped his dispute with Congress in a joint filing with a House committee, saying the new Republican leadership "has no interest" in the returns.[\[126\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-133)
### *Trump v. Mazars USA, LLP*
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=11 "Edit section: Trump v. Mazars USA, LLP")\]
Main article: [Trump v. Mazars USA, LLP](https://en.wikipedia.org/wiki/Trump_v._Mazars_USA,_LLP "Trump v. Mazars USA, LLP")
On May 20, 2019, U.S. district judge [Amit Mehta](https://en.wikipedia.org/wiki/Amit_Mehta "Amit Mehta") of the [U.S. District Court for the District of Columbia](https://en.wikipedia.org/wiki/U.S._District_Court_for_the_District_of_Columbia "U.S. District Court for the District of Columbia"), refused a request by Trump's attorneys to quash the subpoena from the House Oversight Committee directed to Trump's accounting firm, Mazars USA LLP, ruling that the subpoena must be complied with.[\[127\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-trumptaxloss-134)[\[128\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-DCtDDCOversight-135) The district court held that the subpoena was well within Congress's broad investigative powers and rejected Trump's claim that the subpoena to Mazars was "a usurpation of an exclusively executive or judicial function."[\[128\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-DCtDDCOversight-135)
Trump then appealed to the [U.S. Court of Appeals for the District of Columbia](https://en.wikipedia.org/wiki/U.S._Court_of_Appeals_for_the_District_of_Columbia "U.S. Court of Appeals for the District of Columbia"), which heard [oral argument](https://en.wikipedia.org/wiki/Oral_argument "Oral argument") on July 12, 2019, and then issued a ruling against Trump on October 11, 2019. In its 2–1 ruling, the court of appeals upheld the lower court's ruling, holding that "contrary to the President's arguments, the Committee possesses authority under both the House Rules and the Constitution to issue the subpoena" for eight years of tax returns to Mazars, and that Mazars therefore "must comply" with the subpoena.[\[129\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FahrentholdDCCir-136)[\[130\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Hemel-137) The 66-page majority opinion was written by Judge [David S. Tatel](https://en.wikipedia.org/wiki/David_S._Tatel "David S. Tatel"), joined by [Patricia A. Millett](https://en.wikipedia.org/wiki/Patricia_A._Millett "Patricia A. Millett"); Judge [Neomi Rao](https://en.wikipedia.org/wiki/Neomi_Rao "Neomi Rao"), a Trump appointee, dissented.[\[129\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FahrentholdDCCir-136) Trump's motion for rehearing *[en banc](https://en.wikipedia.org/wiki/En_banc "En banc")* (i.e., before the entire D.C. Circuit) was denied on November 13, 2019, on an 8–3 vote.[\[131\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Marimow-138)[\[132\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-139) The ruling was the second appeals court decision within ten days against Trump regarding release of his tax returns.[\[131\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Marimow-138)
Trump subsequently filed a petition for a [writ of certiorari](https://en.wikipedia.org/wiki/Writ_of_certiorari "Writ of certiorari") to the Supreme Court of the United States, asking the Court to review the case. On December 13, 2019, the Supreme Court decided to review both the *Trump v. Mazars US, LLP* case (Supreme Court No. 19-715) and the *Trump v. Deutsche Bank AG* case (Supreme Court No. 19-760). The court consolidated them and indicated that they would be set for [oral argument](https://en.wikipedia.org/wiki/Oral_argument "Oral argument") sometime in March 2020.[\[133\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-LiptakCertGranted-140)[\[134\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-OrdersList-141) The Second Circuit's [mandate](https://en.wikipedia.org/wiki/Appellate_procedure_in_the_United_States "Appellate procedure in the United States") was stayed pending the Supreme Court's decision in the case.[\[134\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-OrdersList-141)[\[135\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-142) The Court's decision in the case is believed to be a likely [landmark ruling](https://en.wikipedia.org/wiki/Landmark_ruling "Landmark ruling") on how far presidents may resist subpoenas or other demands for information from the Congress and from prosecutors.[\[133\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-LiptakCertGranted-140)
On July 9, 2020, the Supreme Court issued its 7–2 ruling, vacating the D.C. Circuit's decision and remanding the case for further review.[\[27\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SCtMazars2020-32) This made it unlikely that the Trumps' taxes would be released before the election and the end of both his term and those of the 116th Congress.[\[136\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-143) On July 20, 2020, the Supreme Court issued an unsigned order denying a motion by House Democrats to expedite the litigation in lower courts;[\[137\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rowland-144)[\[138\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Bravin-145) the order reduced the likelihood that congressional investigators would obtain the tax records before the November election.[\[138\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Bravin-145) Justice [Sonia Sotomayor](https://en.wikipedia.org/wiki/Sonia_Sotomayor "Sonia Sotomayor") noted that she would have granted the motion.[\[137\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rowland-144)[\[138\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Bravin-145)
### *Trump v. Vance*
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=12 "Edit section: Trump v. Vance")\]
Main article: [Trump v. Vance](https://en.wikipedia.org/wiki/Trump_v._Vance "Trump v. Vance")
Further information: [New York investigations of The Trump Organization](https://en.wikipedia.org/wiki/New_York_investigations_of_The_Trump_Organization "New York investigations of The Trump Organization")
In September 2019, *The New York Times* reported[\[139\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-EightYearsSubpoenaed-146) that in late August 2019,[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16) soon after opening an investigation into [hush-money payments to Stormy Daniels](https://en.wikipedia.org/wiki/Stormy_Daniels%E2%80%93Donald_Trump_scandal "Stormy Daniels–Donald Trump scandal"), the [Manhattan district attorney's office](https://en.wikipedia.org/wiki/New_York_County_District_Attorney "New York County District Attorney"), led by [Cyrus R. Vance Jr.](https://en.wikipedia.org/wiki/Cyrus_R._Vance_Jr. "Cyrus R. Vance Jr."), subpoenaed Trump's accounting firm, Mazars USA, for Trump's individual tax returns from January 2011 to August 2019 and corporate tax records for the Trump Organization.[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16)[\[139\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-EightYearsSubpoenaed-146) The *Times* reported in August 2020 that in 2019 the district attorney had also subpoenaed Trump's primary bank, Deutsche Bank, which complied with financial statements and other records Trump had provided when he sought loans from the bank.[\[140\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-147) Citing grand jury secrecy rules, the district attorney did not reveal the scope of the investigation, but in court filings prosecutors stated that publicly available evidence regarding the conduct of Trump and his businesses would justify a grand jury investigation into [tax fraud](https://en.wikipedia.org/wiki/Tax_fraud "Tax fraud") and financial crimes such as [insurance fraud](https://en.wikipedia.org/wiki/Insurance_fraud "Insurance fraud"), falsification of business records, and other crimes.[\[14\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FirstTime-18)
Trump sought to quash the subpoena in [federal court](https://en.wikipedia.org/wiki/United_States_federal_court "United States federal court"), contending that a sitting president enjoys, in the court's words, "[absolute immunity](https://en.wikipedia.org/wiki/Absolute_immunity "Absolute immunity") from criminal process of any kind".[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16) In court filings in September 2019, New York prosecutors rejected Trump's claim of "sweeping immunity" from a criminal probe while he is in office, writing that Trump was "seeking to invent and enforce a new presidential 'tax return privilege', on the theory that disclosing information in a tax return will necessarily reveal information that will somehow impede the functioning of a President, sufficiently to meet the test of irreparable harm."[\[141\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-148)[\[142\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-149)
On October 7, 2019, Judge [Victor Marrero](https://en.wikipedia.org/wiki/Victor_Marrero "Victor Marrero") of the [U.S. District Court for the Southern District of New York](https://en.wikipedia.org/wiki/U.S._District_Court_for_the_Southern_District_of_New_York "U.S. District Court for the Southern District of New York") rejected Trump's effort to prevent his tax returns from being turned over to the New York grand jury, and ordered Trump comply with the subpoena. In a 75-page opinion, the court called Trump's contention an overreach of executive power that is "repugnant to the nation's governmental structure and constitutional values".[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16)[\[143\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SDNYDecision-150) Enforcement of the subpoena was temporarily delayed pending consideration by the [U.S. Court of Appeals for the Second Circuit](https://en.wikipedia.org/wiki/U.S._Court_of_Appeals_for_the_Second_Circuit "U.S. Court of Appeals for the Second Circuit").[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16)[\[144\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-151) Later the same month, [oral argument](https://en.wikipedia.org/wiki/Oral_argument "Oral argument") before the Second Circuit took place before a three-judge panel of Chief Judge [Robert A. Katzmann](https://en.wikipedia.org/wiki/Robert_A._Katzmann "Robert A. Katzmann"), Judge [Denny Chin](https://en.wikipedia.org/wiki/Denny_Chin "Denny Chin"), and Judge [Christopher F. Droney](https://en.wikipedia.org/wiki/Christopher_F._Droney "Christopher F. Droney"). Trump's private lawyer, William S. Consovoy, argued that a president enjoyed absolute "presidential immunity" from all investigation and criminal process while in office; responding to a hypothetical from the court, Consovoy said the president should be shielded even if he hypothetically committed murder on [Fifth Avenue](https://en.wikipedia.org/wiki/Fifth_Avenue "Fifth Avenue") in Manhattan.[\[145\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-ImmunityClaim-152)[\[146\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-153)[\[147\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-154) In response, counsel for the Manhattan district attorney's office told the court "there is no such thing as presidential immunity for tax returns" and noted that tax returns are frequently subpoenaed in financial investigations.[\[145\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-ImmunityClaim-152)
On November 4, 2019, a three-judge panel of the Second Circuit ruled unanimously that Mazars must comply with the subpoena and hand over Trump's tax returns,[\[148\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WeiserLiptak-155)[\[149\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-2dCir-156) saying that the president is not immune from "the enforcement of a state grand jury subpoena directing a third party to produce non-privileged material, even when the subject matter under investigation pertains to the President" and that a state grand jury may permissibly issue subpoenas "in aid of its investigation of potential crimes committed by persons within its jurisdiction, even if that investigation may in some way implicate the President".[\[149\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-2dCir-156) Noting that "the President concedes that his immunity lasts only so long as he holds office and that he could therefore be prosecuted after leaving office," the Second Circuit ruled that there "is no obvious reason why a state could not begin to investigate a President during his term and, with the information secured during that search, ultimately determine to prosecute him after he leaves office."[\[149\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-2dCir-156)
Trump subsequently filed a petition for a [writ of certiorari](https://en.wikipedia.org/wiki/Writ_of_certiorari "Writ of certiorari") to the Supreme Court, asserting that the grand-jury subpoena directed to him violates [Article II](https://en.wikipedia.org/wiki/Article_II_of_the_United_States_Constitution "Article II of the United States Constitution") and the [Supremacy Clause](https://en.wikipedia.org/wiki/Supremacy_Clause "Supremacy Clause") of the Constitution. In December 2019, the Court agreed to hear the appeal.[\[150\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-VanceDocket-157) After oral arguments were delayed due to the [COVID-19 pandemic](https://en.wikipedia.org/wiki/COVID-19_pandemic_in_the_United_States "COVID-19 pandemic in the United States"),[\[151\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-158) the case was argued on May 12, 2020.[\[150\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-VanceDocket-157)[\[152\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-159) On July 9, 2020, the Supreme Court issued its 7–2 ruling, holding (in an opinion written by Chief Justice [John G. Roberts, Jr.](https://en.wikipedia.org/wiki/John_G._Roberts,_Jr. "John G. Roberts, Jr.")) that "Article II and the supremacy clause of the Constitution do not categorically preclude, or require a heightened standard for, the issuance of a state criminal subpoena to a sitting president."[\[150\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-VanceDocket-157)[\[27\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SCtMazars2020-32) Roberts wrote: "No citizen, not even the president, is categorically above the common duty to produce evidence when called upon in a criminal proceeding."[\[14\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FirstTime-18)[\[27\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SCtMazars2020-32) The court thus rejected Trump's claim that he was absolutely immune from the New York grand jury criminal subpoenas, but allowed Trump to return to the lower court to make a different argument for withholding his returns, such as scope or relevance.[\[14\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FirstTime-18)[\[153\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-160)
On remand to the District Court, Trump's attorneys argued that the subpoena was "wildly overbroad" and issued in bad faith. On August 20, 2020, Judge Marrero rejected this argument, again ordering that Trump's tax returns be turned over to prosecutors. Trump's attorneys immediately requested an emergency stay, which Marrero denied.[\[154\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-161)[\[155\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-162)[\[156\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-163) The U.S. Court of Appeals for the Second Circuit granted a stay to Trump on September 1, 2020,[\[157\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-164) and oral argument before that court was held on September 25, 2020.[\[158\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-165) During the hearing, the three judges appeared skeptical of Trump's central argument that the subpoena constituted an overbroad "fishing expedition."[\[159\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-166) On October 7, 2020, the Second Circuit Court ruled in favor of Vance,[\[160\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-167) but stayed enforcement to allow time for Trump's lawyers to file an emergency application with the Supreme Court six days later. This requested a stay of the appeals court decision pending a hearing by the Supreme Court. On February 22, 2021, the Supreme Court denied the stay request, clearing the path for Trump's tax records as well as other records to be released to prosecutors for review by a grand jury.[\[161\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto4-168)[\[162\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-169)
Within hours of the Supreme Court's ruling, Mazars handed over to Vance millions of pages of documents containing Trump's tax returns from January 2011 to August 2019, as well as financial statements, engagement agreements, documents relating to the preparation and review of tax returns, and work papers and communications related to the tax returns.[\[163\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:1-170)[\[164\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-171) By March 19, 2021, Trump's former personal lawyer [Michael Cohen](https://en.wikipedia.org/wiki/Michael_Cohen_\(lawyer\) "Michael Cohen (lawyer)") had met eight times with investigators for the Manhattan district attorney to cooperate with their inquiry.[\[165\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-172)[\[166\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-173)
In a separate action, on February 19, 2021, the Manhattan district attorney's office subpoenaed the New York City Tax Commission, suggesting it sought to examine the real estate values Trump had claimed related to his property taxes.[\[167\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-174)
## Contents of returns
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=13 "Edit section: Contents of returns")\]
In 2019, *The New York Times* obtained partial information from transcripts of Trump's IRS [Form 1040s](https://en.wikipedia.org/wiki/Form_1040 "Form 1040") (the main personal federal tax form) from 1985 to 1994,[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) revealing that during that time Trump lost \$1.17 billion—the most of almost any individual U.S. taxpayer[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[111\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Red-118)—evidently to avoid tax liability in eight of those years.[\[168\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-175)[\[169\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-5_takeaways_2019-176) Trump has acknowledged tax advantages inherent to the real-estate business, such as large write-offs from using depreciation of property to generate losses and reduce tax liabilities, which according to the *Times* "cannot account for the hundreds of millions of dollars in losses."[\[111\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Red-118)[\[169\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-5_takeaways_2019-176)[\[170\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-177)
### *The New York Times* investigation
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=14 "Edit section: The New York Times investigation")\]
On September 27, 2020, *The New York Times* published a report on more than two decades of Trump's tax-return data, including information from 2017 and 2018 (his first two years in office), having obtained the data earlier that month.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) The documents contradict many of Trump's public claims to have a flourishing and prosperous business empire,[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) showing that as a result of reporting losses in many years and receiving a \$72.9 million tax refund, Trump paid no net federal income taxes in 11 of 18 years of the past two decades. After the refund, Trump had an average tax bill of \$1.4 million per year over the 18 years.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) In 2016, Trump paid only \$750 in federal income tax, and in 2017, he paid another \$750 in federal income tax.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) This was much less than other recent presidents paid while in office. His immediate two predecessors, Obama and [George W. Bush](https://en.wikipedia.org/wiki/George_W._Bush "George W. Bush"), routinely paid \$100,000 annually in federal income tax, and sometimes far more.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) In 2017, Trump's pre-credit tax liability was \$7,435,857. All but \$750 of this amount was negated by carried-over tax credits, of which he had \$22.7 million at the time. It is unclear why Trump chose not to completely cancel out his federal income tax liability.[\[172\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-179) The data does not reveal [Trump's net worth](https://en.wikipedia.org/wiki/Wealth_of_Donald_Trump "Wealth of Donald Trump").[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) Tax-return data largely lack specifics allowing for financial connections to be identified, and the data does not reveal any previously unknown [connections to Russia](https://en.wikipedia.org/wiki/Links_between_Trump_associates_and_Russian_officials "Links between Trump associates and Russian officials").[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)
In the 18 years examined by the *Times*, Trump engaged in [tax avoidance](https://en.wikipedia.org/wiki/Tax_avoidance "Tax avoidance") to a far greater extent than most affluent Americans (the top 0.001% of tax filers). Due to this avoidance, Trump paid "about \$400 million less in combined federal income taxes than a very wealthy person who paid the average for that group each year."[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) While in many years Trump ended with little or no tax liability, there is no evidence he ever failed to file a return or pay his expected tax burden by the annual filing deadline (including extensions), even if such payments were later refunded when the returns were completed.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) Over two decades, Trump's golf courses and other businesses regularly lost significant amounts of money, which is one way Trump was able to reduce his tax liability.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) For example, in 2018 Trump reported \$47.4 million in losses,[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) and since 2000, Trump reported total losses of \$315.6 million from his golf courses alone.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) While Trump had significant income in many years, including from *[The Apprentice](https://en.wikipedia.org/wiki/The_Apprentice_\(American_TV_series\) "The Apprentice (American TV series)")*, he placed millions of dollars into his businesses which recorded losses for the year.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[173\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Lifeline-180) Many of these businesses also claimed significant non-cash losses for depreciation of owned properties, but this cannot account for the entirety of the losses Trump claimed on his returns.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) [Trump Tower](https://en.wikipedia.org/wiki/Trump_Tower "Trump Tower") in New York is one of the few businesses Trump owns that turns an annual profit, but as of 2020 he still appeared to owe the \$100 million mortgage which was set to come due in 2022.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178)
Beginning in 2011, the IRS was auditing Trump's \$72.9 million tax refund covering multiple years of paid taxes; the audit was not resolved as of 2020.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) If the IRS determines that the refund was improper, Trump would be required to repay more than \$100 million,[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) which includes interest on the amount. Trump has also personally guaranteed \$421 million in debt, most of which is due within four years. Trump previously expressed regret that he had personally guaranteed debt during the 1980s which brought him close to personal bankruptcy when his businesses faltered in the early 1990s.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) The bulk of the debt came from Trump's struggling [Doral golf resort](https://en.wikipedia.org/wiki/Trump_National_Doral_Miami "Trump National Doral Miami") (\$125 million) and the Washington, D.C., [Trump International Hotel](https://en.wikipedia.org/wiki/Trump_International_Hotel,_Washington "Trump International Hotel, Washington") (\$160 million).[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) Trump also had failed to pay back \$287 million in debt since 2010, according to the *Times* "far more money than previously known". Forgiven debt is supposed to be treated as income, but Trump used tax provisions to avoid or defer reporting it as such.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)
The *Times* notes that multiple potential violations of tax rules are present in the refunds examined. This includes the payment of "consulting fees" to Trump's daughter [Ivanka Trump](https://en.wikipedia.org/wiki/Ivanka_Trump "Ivanka Trump") while she was a top executive at [the Trump Organization](https://en.wikipedia.org/wiki/The_Trump_Organization "The Trump Organization"), which was used to reduce Trump's tax liability.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) Overall, Trump's companies appeared to claim 20% of their income was used for "consulting fees" – which do not need to be explained further but can be written off as business expenses.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) Trump also appears to have aggressively classified personal-lifestyle related expenses as business expenses in order to write them off and reduce his liability.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) This includes at least \$70,000 used for haircuts (some during the production of *The Apprentice*), as well as more than \$100,000 to a makeup artist and hair stylist favored by Ivanka Trump.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) In many years Trump also classified payments for his aircraft and its support as business expenses. Trump also classified [Seven Springs](https://en.wikipedia.org/wiki/Seven_Springs_\(Bedford,_New_York\) "Seven Springs (Bedford, New York)"), his estate in [Bedford, New York](https://en.wikipedia.org/wiki/Bedford_\(town\),_New_York "Bedford (town), New York"), as an "investment property" in order to write off \$2.2 million in property taxes, even though the family uses it as a personal retreat.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178)
Over the years examined, Trump reported receiving \$73 million in revenue from outside the U.S., including some from licensing deals in countries with authoritarian rulers.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) He was also paid more than \$8.7 million by the [multilevel marketing](https://en.wikipedia.org/wiki/Multilevel_marketing "Multilevel marketing") company [ACN Inc.](https://en.wikipedia.org/wiki/ACN_Inc. "ACN Inc."), which was accused of defrauding vulnerable consumers.[\[173\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Lifeline-180) Trump shot promotional videos for the company, which was accused of consumer fraud in a lawsuit filed in 2018.[\[174\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-181) The *Times* reported that Trump's financial condition at the time he announced his presidential candidacy in 2015 "lends some credence to the notion that his long-shot campaign was at least in part a gambit to reanimate the marketability of his name".[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)
#### Responses and analysis
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=15 "Edit section: Responses and analysis")\]
Trump dismissed the *Times* report,[\[175\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BBCNoTax-182) responding with a blend of denials and justifications.[\[176\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-183) He criticized what he called the "bad intent" of the report, but did not dispute the facts behind it.[\[177\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-184) He also contended that the tax authorities had mistreated him.[\[175\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BBCNoTax-182)
House speaker [Nancy Pelosi](https://en.wikipedia.org/wiki/Nancy_Pelosi "Nancy Pelosi") said Trump's indebtedness raises concerns about national security, since it represents "over \$400 million in leverage that somebody has over the president" and it was not known to whom the debt is owed.[\[178\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-185)
Writing for *[New York Daily News](https://en.wikipedia.org/wiki/New_York_Daily_News "New York Daily News")*, investigative journalist [David Cay Johnston](https://en.wikipedia.org/wiki/David_Cay_Johnston "David Cay Johnston") opined that the returns could help convict Trump in [the Manhattan district attorney's criminal probe](https://en.wikipedia.org/wiki/New_York_investigations_of_The_Trump_Organization "New York investigations of The Trump Organization"), stating that they evidence "easy-to-prove state income tax fraud charges". According to Johnston, the returns are "rich with what the IRS calls 'badges of fraud,'" such as "hundreds of thousands of dollars in unexplained expenses" on numerous [Schedule C](https://en.wikipedia.org/wiki/Schedule_C "Schedule C") forms showing zero income and "revenues and expenses that \[suspiciously match\] to the dollar". Johnston said these methods were used by Trump in 1984 and found by New York judges to constitute civil tax fraud.[\[179\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-186)
The *Daily News* separately argued that the returns "show that Trump is a proven liar", specifically claiming that in both 2014 and 2015 he was erroneously awarded \$300 for a New York school property tax exemption, which is only for people with a federal [adjusted gross income](https://en.wikipedia.org/wiki/Adjusted_gross_income "Adjusted gross income") (AGI) under \$500,000. Trump refunded hundreds of dollars and did not claim the break again, but his returns from 2015 to 2017 and 2020 report negative AGI—making him eligible for the exemption in those years.[\[180\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-187)
### Trump International Hotel and Tower tax breaks
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=16 "Edit section: Trump International Hotel and Tower tax breaks")\]
In May 2024, *The New York Times* and [ProPublica](https://en.wikipedia.org/wiki/ProPublica "ProPublica") revealed that Trump improperly used tax breaks relating to [his skyscraper in Chicago](https://en.wikipedia.org/wiki/Trump_International_Hotel_and_Tower_\(Chicago\) "Trump International Hotel and Tower (Chicago)"), claiming in 2010 that the transfer of funds into a partnership constituted a \$168 million loss.[\[181\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-188)
## Reactions
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=17 "Edit section: Reactions")\]
### Tax March protests
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=18 "Edit section: Tax March protests")\]
In January 2017, an [online petition](https://en.wikipedia.org/wiki/Online_petition "Online petition") on the "We the People" portion of the White House's website calling for the release of Trump's tax returns was set up.[\[182\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-189) The petition gained more than a million signatures, becoming the most signed petition on the White House's website. However, the White House gave no official response to the petition as of April 2017.[\[183\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-190) Trump spokesperson [Kellyanne Conway](https://en.wikipedia.org/wiki/Kellyanne_Conway "Kellyanne Conway") then said that "The White House response is that he's not going to release the tax returns" and that "people didn't care" about Trump's tax returns.[\[184\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-191) In response, [Jennifer Taub](https://en.wikipedia.org/wiki/Jennifer_Taub "Jennifer Taub") and others planned the Tax March on April 15, 2017 ([Tax Day](https://en.wikipedia.org/wiki/Tax_Day "Tax Day")) to demand that Trump release his tax returns;[\[185\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-192) tens of thousands of people marched in New York and dozens of cities across the country.[\[186\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-193)[\[187\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-194)
### California primary election law
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=19 "Edit section: California primary election law")\]
On July 30, 2019, California governor [Gavin Newsom](https://en.wikipedia.org/wiki/Gavin_Newsom "Gavin Newsom") signed the Presidential Tax Transparency and Accountability Act (S.B. 27), a law requiring candidates for president and California governor, as a condition for gaining California [ballot access](https://en.wikipedia.org/wiki/Ballot_access "Ballot access"), to release their most recent five years of federal tax returns at least 98 days ahead of the primary election (which would be November 26, 2019, for the 2020 primaries, since the California primary is on March 3, 2020).[\[33\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BeckerSullivan-38)[\[32\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-nytimes-30jul2019-37)[\[188\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-guardian-30jul2019-195)
Trump immediately sued the State of California, seeking to block implementation of the law, asserting that the law is unconstitutional.[\[189\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-CalInjunction-196) On September 19, 2019, U.S. district judge [Morrison C. England](https://en.wikipedia.org/wiki/Morrison_C._England "Morrison C. England") issued a temporary injunction blocking the law from taking effect.[\[189\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-CalInjunction-196) California appealed; [California secretary of state](https://en.wikipedia.org/wiki/California_Secretary_of_State "California Secretary of State") [Alex Padilla](https://en.wikipedia.org/wiki/Alex_Padilla "Alex Padilla") said: "Our elected leaders have a legal and moral obligation to be transparent with voters about potential conflicts of interest. This law is fundamental to preserving and protecting American democracy."[\[190\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-197) In December 2019, the [U.S. Court of Appeals for the Ninth Circuit](https://en.wikipedia.org/wiki/U.S._Court_of_Appeals_for_the_Ninth_Circuit "U.S. Court of Appeals for the Ninth Circuit") dismissed California's appeal of the federal district court decision as [moot](https://en.wikipedia.org/wiki/Mootness "Mootness"), in light of the California Supreme Court's decision (see below).[\[191\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-198)
The law was separately challenged in state court, and in November 2019, the [California Supreme Court](https://en.wikipedia.org/wiki/California_Supreme_Court "California Supreme Court") unanimously invalidated the law,[\[192\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-199) meaning that Trump did not have to release his tax returns to get on the primary ballot in California in 2020.[\[33\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BeckerSullivan-38)[\[193\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:0-200) Chief Justice [Tani Gorre Cantil-Sakauye](https://en.wikipedia.org/wiki/Tani_Gorre_Cantil-Sakauye "Tani Gorre Cantil-Sakauye") wrote that "The Legislature may well be correct that a presidential candidate's income tax returns could provide California voters with important information" but that the requirement to release the returns conflicted with the [California Constitution](https://en.wikipedia.org/wiki/California_Constitution "California Constitution")'s "specification of an inclusive open presidential primary ballot".[\[33\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BeckerSullivan-38)
### New York State TRUST Act
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=20 "Edit section: New York State TRUST Act")\]
In May 2019, the [New York State Senate](https://en.wikipedia.org/wiki/New_York_State_Senate "New York State Senate") passed the TRUST Act, which would amend state law to permit the commissioner of [the state Department of Taxation and Finance](https://en.wikipedia.org/wiki/New_York_State_Department_of_Taxation_and_Finance "New York State Department of Taxation and Finance") to release any state tax return requested by the leaders of the House Ways and Means Committee, the [Senate Finance Committee](https://en.wikipedia.org/wiki/Senate_Finance_Committee "Senate Finance Committee") or the [Joint Committee on Taxation](https://en.wikipedia.org/wiki/Joint_Committee_on_Taxation "Joint Committee on Taxation") for any "specific and legitimate legislative purpose."[\[194\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-201)[\[195\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-202) The [New York State Assembly](https://en.wikipedia.org/wiki/New_York_State_Assembly "New York State Assembly") approved the bill on May 22, sending it to the governor.[\[34\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-NYT-bill-40) On July 8, Governor [Andrew M. Cuomo](https://en.wikipedia.org/wiki/Andrew_M._Cuomo "Andrew M. Cuomo") signed the bill.[\[196\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-203)
Trump sued the state and the House Ways and Means Committee fifteen days later to block release of the tax returns.[\[197\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TrumpSuitNY-204) In November 2019, Trump's suit was dismissed on [personal jurisdiction](https://en.wikipedia.org/wiki/Personal_jurisdiction "Personal jurisdiction") grounds.[\[198\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Polantz-205)
## Notes
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=21 "Edit section: Notes")\]
1. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-5)** According to multiple sources[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1)[\[2\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Harwell-2)[\[3\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-fivetimes-3)[\[4\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Kruzel-4)
2. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-9)** There is no law requiring public disclosure of tax information for presidents or presidential candidates, but all major-party candidates and all presidents have done so since [Richard Nixon](https://en.wikipedia.org/wiki/Richard_Nixon "Richard Nixon")'s underpayment of taxes was revealed in a leak.[\[5\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-6)[\[6\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-7)[\[7\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Grant-8)
3. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-11)** Under the [Revenue Act of 1924](https://en.wikipedia.org/wiki/Revenue_Act_of_1924 "Revenue Act of 1924") (a response to the [Teapot Dome scandal](https://en.wikipedia.org/wiki/Teapot_Dome_scandal "Teapot Dome scandal")), the chair of the Ways and Means Committee has the right to obtain the tax records of any taxpayer.[\[8\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-10)
4. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-audit_15-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-audit_15-1) Trump said he had been audited for a consecutive "twelve years or something like that"; it is rare for a taxpayer to be audited for several consecutive years.[\[42\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-POLITICOtwelve-48) In 2016, Trump's tax attorneys stated that Trump has been under audit since 2002. However, in 2011, 2014, and 2015, Trump made offers to release his tax returns, presumably while he was still under audit.[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1)
5. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-27)** It is IRS policy, but not law, to annually audit tax returns of presidents and vice presidents.[\[22\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Jagoda-26)
6. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-39)** The [California Supreme Court](https://en.wikipedia.org/wiki/California_Supreme_Court "California Supreme Court") ruled that this law violated the state's constitution.[\[33\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BeckerSullivan-38)
7. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-53)** Some tax lawyers advise clients under IRS audit not to release tax returns for tactical reasons, to avoid "[crowdsourcing](https://en.wikipedia.org/wiki/Crowdsourcing "Crowdsourcing") the audit."[\[44\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Stockman-50)[\[45\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-51) In contrast, economist [Paul Krugman](https://en.wikipedia.org/wiki/Paul_Krugman "Paul Krugman") argued that Trump should be more willing to reveal his tax information if he were already under audit, as the reveal might have triggered an audit if there was not one.[\[46\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-52)
## References
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=22 "Edit section: References")\]
1. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-3) [***e***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-4) [***f***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-5)
Qiu, Linda (October 5, 2016). ["Pence's False claim that Trump 'hasn't broken' tax return promise"](https://www.politifact.com/truth-o-meter/statements/2016/oct/05/mike-pence/pences-false-claim-trump-hasnt-broken-tax-return-p/). [Politifact](https://en.wikipedia.org/wiki/Politifact "Politifact"). [Archived](https://web.archive.org/web/20201021054205/https://www.politifact.com/factchecks/2016/oct/05/mike-pence/pences-false-claim-trump-hasnt-broken-tax-return-p/) from the original on October 21, 2020. Retrieved April 11, 2019.
2. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Harwell_2-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Harwell_2-1)
Harwell, Drew (May 21, 2016). ["Trump once revealed his income tax returns. They showed he didn't pay a cent"](https://www.washingtonpost.com/politics/trumps-income-tax-returns-once-became-public-they-showed-he-didnt-pay-a-cent/2016/05/20/ffa2f63c-1b7c-11e6-b6e0-c53b7ef63b45_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20160706210006/https://www.washingtonpost.com/politics/trumps-income-tax-returns-once-became-public-they-showed-he-didnt-pay-a-cent/2016/05/20/ffa2f63c-1b7c-11e6-b6e0-c53b7ef63b45_story.html) from the original on July 6, 2016. Retrieved July 18, 2016.
3. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-fivetimes_3-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-fivetimes_3-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-fivetimes_3-2)
Blake, Aaron (December 13, 2016). ["5 things Donald Trump promised he'd do, but hasn't"](https://www.washingtonpost.com/news/the-fix/wp/2016/12/13/5-things-donald-trump-promised-hed-do-but-hasnt/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190419104238/https://www.washingtonpost.com/news/the-fix/wp/2016/12/13/5-things-donald-trump-promised-hed-do-but-hasnt/) from the original on April 19, 2019. Retrieved April 19, 2019.
4. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Kruzel_4-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Kruzel_4-1)
Kruzel, John (May 12, 2017). ["Release his tax returns after an audit is completed – Trump-O-Meter: Broken"](https://www.politifact.com/truth-o-meter/promises/trumpometer/promise/1421/release-his-tax-returns-after-audit-completed/). [Politifact](https://en.wikipedia.org/wiki/Politifact "Politifact"). [Archived](https://web.archive.org/web/20190411080402/https://www.politifact.com/truth-o-meter/promises/trumpometer/promise/1421/release-his-tax-returns-after-audit-completed/) from the original on April 11, 2019. Retrieved April 11, 2019.
5. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-6)**
["A History Of Presidential Tax Returns"](https://www.npr.org/2019/02/15/695054845/a-history-of-presidential-tax-returns). *[Morning Edition](https://en.wikipedia.org/wiki/Morning_Edition "Morning Edition")*. [NPR](https://en.wikipedia.org/wiki/NPR "NPR"). February 15, 2019. Retrieved September 22, 2023.
6. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-7)**
Rubin, Richard (May 11, 2016). ["In Break From Tradition, Donald Trump Rules Out Releasing Tax Returns Ahead of Election"](https://blogs.wsj.com/washwire/2016/05/11/in-break-from-tradition-donald-trump-rules-out-release-tax-returns-ahead-of-election/). *[The Wall Street Journal](https://en.wikipedia.org/wiki/The_Wall_Street_Journal "The Wall Street Journal")*. [Archived](https://web.archive.org/web/20201019161042/https://blogs.wsj.com/washwire/2016/05/11/in-break-from-tradition-donald-trump-rules-out-release-tax-returns-ahead-of-election/) from the original on October 19, 2020. Retrieved October 16, 2020.
7. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Grant_8-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Grant_8-1)
Grant, Tim (May 6, 2019). ["Trump's refusal to release his tax returns breaks a long presidential tradition"](https://www.post-gazette.com/news/politics-nation/2019/05/06/donald-trump-taxes-presidential-tax-law-ways-means-committee/stories/201904250114). *Pittsburgh Post-Gazette*. [Archived](https://web.archive.org/web/20201005020714/https://www.post-gazette.com/news/politics-nation/2019/05/06/donald-trump-taxes-presidential-tax-law-ways-means-committee/stories/201904250114) from the original on October 5, 2020. Retrieved October 16, 2020.
8. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-10)**
Torres-Spelliscy, Ciara (April 15, 2019). ["What the Teapot Dome Scandal Has to Do With Trump's Tax Returns"](https://www.brennancenter.org/our-work/analysis-opinion/what-teapot-dome-scandal-has-do-trumps-tax-returns). Brennan Center for Justice. Retrieved September 22, 2023.
9. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Baquet_12-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Baquet_12-1)
Baquet, Dean (September 27, 2020). ["An Editor's Note on the Trump Tax Investigation"](https://www.nytimes.com/2020/09/27/us/trump-taxes-editors-note.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20201015215427/https://www.nytimes.com/2020/09/27/us/trump-taxes-editors-note.html) from the original on October 15, 2020. Retrieved October 16, 2020. "In fact, he has fought relentlessly to hide them from public view and has falsely asserted that he could not release them because he was being audited by the Internal Revenue Service. More recently, Mr. Trump and the Justice Department have fought subpoenas from congressional and New York State investigators seeking his taxes and other financial records."
10. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-13)**
Davison, Laura; Talev, Margaret (April 5, 2019). ["Trump Falsely Says Law Prevents Him Releasing Tax Returns Under Audit"](https://www.bloomberg.com/news/articles/2019-04-05/trump-refutes-democrats-authority-to-obtain-his-tax-returns). *[Bloomberg News](https://en.wikipedia.org/wiki/Bloomberg_News "Bloomberg News")*. [Archived](https://web.archive.org/web/20201002202213/https://www.bloomberg.com/news/articles/2019-04-05/trump-refutes-democrats-authority-to-obtain-his-tax-returns) from the original on October 2, 2020. Retrieved October 16, 2020.
11. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-14)**
Rummler, Orion (April 10, 2019). ["IRS commissioner: No rule against releasing Trump's tax returns while under audit"](https://www.axios.com/trump-tax-returns-irs-commissioner-audit-20ebb0a7-dc47-4177-bf4c-565aa5cfb734.html). *[Axios.com](https://en.wikipedia.org/wiki/Axios.com "Axios.com")*. [Archived](https://web.archive.org/web/20190410211924/https://www.axios.com/trump-tax-returns-irs-commissioner-audit-20ebb0a7-dc47-4177-bf4c-565aa5cfb734.html) from the original on April 10, 2019. Retrieved April 11, 2019.
12. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-3) [***e***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-4) [***f***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-5) [***g***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-6)
Rashbaum, Weiser (July 15, 2020). ["Trump Taxes: President Ordered to Turn Over Returns to Manhattan D.A."](https://www.nytimes.com/2019/10/07/nyregion/trump-taxes-lawsuit-vance.html) *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20191016052215/https://www.nytimes.com/2019/10/07/nyregion/trump-taxes-lawsuit-vance.html) from the original on October 16, 2019. Retrieved January 1, 2023.
13. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Sisak_17-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Sisak_17-1)
Sisak, Michael R. (September 25, 2020). ["Appeals court hears fight over Trump tax returns – again"](https://apnews.com/article/election-2020-new-york-cyrus-vance-jr-manhattan-subpoenas-8d30fbb11f84ccbc7ef8a49e23354620). *[Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. [Archived](https://web.archive.org/web/20200925195109/https://apnews.com/article/election-2020-new-york-cyrus-vance-jr-manhattan-subpoenas-8d30fbb11f84ccbc7ef8a49e23354620) from the original on September 25, 2020. Retrieved September 27, 2020.
14. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FirstTime_18-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FirstTime_18-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FirstTime_18-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FirstTime_18-3)
Weiser, Benjamin; Rashbaum, William K. (September 21, 2020). ["Trump Could Be Investigated for Tax Fraud, D.A. Says for First Time"](https://www.nytimes.com/2020/09/21/nyregion/donald-trump-taxes-cyrus-vance.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200927084124/https://www.nytimes.com/2020/09/21/nyregion/donald-trump-taxes-cyrus-vance.html) from the original on September 27, 2020. Retrieved September 27, 2020.
15. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaysMeansSub_19-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaysMeansSub_19-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaysMeansSub_19-2)
Fandos, Nicholas (May 10, 2019). ["House Ways and Means Chairman Subpoenas Trump Tax Returns"](https://www.nytimes.com/2019/05/10/us/politics/trump-tax-returns-subpoena.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190510214009/https://www.nytimes.com/2019/05/10/us/politics/democrats-trump-tax-returns.html) from the original on May 10, 2019. Retrieved May 20, 2019.
16. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-2022Nov22SCOTUS_20-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-2022Nov22SCOTUS_20-1)
de Vogue, Ariane (November 22, 2022). ["Supreme Court clears way for House to get Trump's taxes"](https://www.cnn.com/2022/11/22/politics/supreme-court-clears-way-for-house-to-get-trumps-taxes/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. Retrieved November 22, 2022.
17. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:2_21-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:2_21-1)
Polantz, Katelyn (November 30, 2022). ["House committee receives Donald Trump's federal tax returns from IRS"](https://www.cnn.com/2022/11/30/politics/house-ways-and-means-committee-now-has-donald-trumps-federal-tax-returns/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. Retrieved November 30, 2022.
18. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-22)**
Fox, Lauren; Diaz, Daniella; Herb, Jeremy (December 20, 2022). ["Democratic-led House Ways and Means Committee set to release Trump's taxes in the coming days"](https://www.cnn.com/2022/12/20/politics/house-trump-tax-returns/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN") Politics*. Retrieved December 21, 2022.
19. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-released_23-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-released_23-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-released_23-2)
Goldman, David; Sahadi, Jeanne; Vazquez, Maegan; Herb, Jeremy (December 30, 2022). ["Trump's tax returns shed new light on former president's finances"](https://www.cnn.com/2022/12/30/politics/donald-trump-tax-returns-released/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN") Politics*. Retrieved December 30, 2022.
20. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-taxreport_24-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-taxreport_24-1)
["Report on the Internal Revenue Service's Mandatory Audit Program Under the Prior Administration (2017-2020)"](https://waysandmeans.house.gov/sites/democrats.waysandmeans.house.gov/files/documents/2022.12.20%20Final%20Report%20House%20Ways%20and%20Means.pdf) (PDF). [United States House Committee on Ways and Means](https://en.wikipedia.org/wiki/United_States_House_Committee_on_Ways_and_Means "United States House Committee on Ways and Means"). December 20, 2022. Retrieved December 21, 2022.
21. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-taxinpresidency_25-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-taxinpresidency_25-1)
McCoy, Kevin; Jackson, David; Slack, Donovan (December 21, 2022). ["Trump tax returns: House committee report shows IRS failed to conduct 'mandatory' audits"](https://www.usatoday.com/story/news/2022/12/21/irs-failed-conduct-mandatory-audits-trump-tax-returns/10937349002/). *[USA Today](https://en.wikipedia.org/wiki/USA_Today "USA Today")*. Retrieved December 21, 2022.
22. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Jagoda_26-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Jagoda_26-1)
Jagoda, Naomi (October 6, 2019). ["Tax-return whistleblower in spotlight amid impeachment fight"](https://thehill.com/policy/finance/464469-tax-return-whistleblower-in-spotlight-amid-impeachment-fight/). *[The Hill](https://en.wikipedia.org/wiki/The_Hill_\(newspaper\) "The Hill (newspaper)")*. [Archived](https://web.archive.org/web/20191017193138/https://thehill.com/policy/finance/464469-tax-return-whistleblower-in-spotlight-amid-impeachment-fight) from the original on October 17, 2019. Retrieved October 17, 2019.
23. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TrumpVMazars_28-0)**
[Roberts, John](https://en.wikipedia.org/wiki/Roberts,_John "Roberts, John") (July 9, 2020). ["Trump et al. v. Mazars USA, LLP, et al"](https://www.supremecourt.gov/opinions/19pdf/19-715_febh.pdf) (PDF). [United States Supreme Court](https://en.wikipedia.org/wiki/United_States_Supreme_Court "United States Supreme Court"). Retrieved July 30, 2021.
24. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-CNBC_29-0)**
Higgins, Tucker; Pramuk, Jacob (November 18, 2019). ["Supreme Court temporarily halts court order requiring accountants to turn over Trump's tax returns to Congress"](https://www.cnbc.com/2019/11/18/supreme-court-temporarily-halts-court-order-requiring-accountants-to-turn-over-trumps-tax-returns-to-congress.html). [NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News"). Retrieved July 30, 2021.
25. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Liptak_30-0)**
Liptak, Adam (July 9, 2020). ["Supreme Court Rules Trump Cannot Block Release of Financial Records"](https://www.nytimes.com/2020/07/09/us/trump-taxes-supreme-court.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [ISSN](https://en.wikipedia.org/wiki/ISSN_\(identifier\) "ISSN (identifier)") [0362-4331](https://search.worldcat.org/issn/0362-4331). [Archived](https://web.archive.org/web/20200709143014/https://www.nytimes.com/2020/07/09/us/trump-taxes-supreme-court.html) from the original on July 9, 2020. Retrieved July 9, 2020.
26. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SplitDecision_31-0)**
Gerstein, Josh; Cheney, Kyle (July 8, 2020). ["Supreme Court splits on Trump tax cases, potentially shielding returns until after election"](https://www.politico.com/news/2020/07/08/supreme-court-trump-tax-returns-financial-records-353428). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20200929171729/https://www.politico.com/news/2020/07/08/supreme-court-trump-tax-returns-financial-records-353428) from the original on September 29, 2020. Retrieved September 28, 2020.
27. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SCtMazars2020_32-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SCtMazars2020_32-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SCtMazars2020_32-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SCtMazars2020_32-3)
*[Trump v. Mazars USA, LLP](https://en.wikipedia.org/wiki/Trump_v._Mazars_USA,_LLP "Trump v. Mazars USA, LLP")*
, [140 United States Reports](https://scholar.google.com/scholar_case?case=12252900491128651930) ([U.S.](https://en.wikipedia.org/wiki/Supreme_Court_of_the_United_States "Supreme Court of the United States") July 9, 2020).
28. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-33)**
Sheth, Sonam; Samuelsohn, Darren (July 9, 2020). ["Supreme Court rules against Trump in 2 landmark cases about his taxes and financial records"](https://www.businessinsider.com/supreme-court-ruling-trump-taxes-financial-records-2020-7?r=DE&IR=T). *[Business Insider](https://en.wikipedia.org/wiki/Business_Insider "Business Insider")*. [Archived](https://web.archive.org/web/20200709220131/https://www.businessinsider.com/supreme-court-ruling-trump-taxes-financial-records-2020-7?r=DE&IR=T) from the original on July 9, 2020. Retrieved July 9, 2020.
29. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-34)**
Ford, Matt (July 9, 2020). ["The Supreme Court Brings the Presidency Back From a Lawless Brink"](https://newrepublic.com/article/158156/supreme-court-trump-mazars-vance). *[The New Republic](https://en.wikipedia.org/wiki/The_New_Republic "The New Republic")*. Retrieved July 9, 2020.
`{{cite magazine}}`: CS1 maint: deprecated archival service ([link](https://en.wikipedia.org/wiki/Category:CS1_maint:_deprecated_archival_service "Category:CS1 maint: deprecated archival service"))
30. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-20200709CourthouseNewsRyan_35-0)**
Ryan, Tim (July 9, 2020). ["High Court Roils White House With Punt on House Subpoenas"](https://www.courthousenews.com/high-court-roils-white-house-with-punt-on-house-subpoenas/). *[Courthouse News](https://en.wikipedia.org/wiki/Courthouse_News_Service "Courthouse News Service")*. [Archived](https://web.archive.org/web/20200711233408/https://www.courthousenews.com/high-court-roils-white-house-with-punt-on-house-subpoenas/) from the original on July 11, 2020. Retrieved July 11, 2020.
31. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-36)** Multiple sources[\[13\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Sisak-17)[\[25\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Liptak-30)[\[26\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SplitDecision-31)[\[27\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SCtMazars2020-32)[\[28\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-33)[\[29\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-34)[\[30\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-20200709CourthouseNewsRyan-35)
32. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-nytimes-30jul2019_37-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-nytimes-30jul2019_37-1)
Medina, Jennifer; Karni, Annie (July 30, 2019). ["California Requires Trump Tax Returns Under New Election Law"](https://www.nytimes.com/2019/07/30/us/politics/california-trump-tax-returns.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190730194813/https://www.nytimes.com/2019/07/30/us/politics/california-trump-tax-returns.html) from the original on July 30, 2019. Retrieved July 30, 2019.
33. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BeckerSullivan_38-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BeckerSullivan_38-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BeckerSullivan_38-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BeckerSullivan_38-3)
Becker, Stephanie; Sullivan, Kate (November 21, 2019). ["California Supreme Court says law requiring presidential candidates to turn over tax returns is invalid"](https://www.cnn.com/2019/11/21/politics/california-tax-returns-trump/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20191215080129/https://www.cnn.com/2019/11/21/politics/california-tax-returns-trump/index.html) from the original on December 15, 2019. Retrieved December 22, 2019.
34. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-NYT-bill_40-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-NYT-bill_40-1)
McKinley, Jesse (May 22, 2019). ["New York Passes Bill Giving Congress a Way to Get Trump's State Tax Returns"](https://www.nytimes.com/2019/05/22/nyregion/trump-state-tax-returns.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190923111516/https://www.nytimes.com/2019/05/22/nyregion/trump-state-tax-returns.html) from the original on September 23, 2019. Retrieved May 22, 2019.
35. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-41)**
Kaczynski, Andrew (March 4, 2016). ["Trump In 1999: I Probably Wouldn't Have A Problem Releasing My Tax Returns If I Ran"](https://www.buzzfeednews.com/article/andrewkaczynski/during-1999-run-trump-vowed-to-release-his-tax-returns). *[BuzzFeed News](https://en.wikipedia.org/wiki/BuzzFeed_News "BuzzFeed News")*. [Archived](https://web.archive.org/web/20200809012533/https://www.buzzfeednews.com/article/andrewkaczynski/during-1999-run-trump-vowed-to-release-his-tax-returns) from the original on August 9, 2020. Retrieved August 7, 2019.
36. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-42)**
Vesoulis, Abby (September 30, 2020). ["Why Donald Trump's Former Housekeeper – and Millions of Other American Workers – Paid More in Federal Taxes Than Her Boss"](https://time.com/5894381/tax-code-wealthy/). *[Time](https://en.wikipedia.org/wiki/Time_\(magazine\) "Time (magazine)")*. [Archived](https://web.archive.org/web/20201007185222/https://time.com/5894381/tax-code-wealthy/) from the original on October 7, 2020. Retrieved October 24, 2020.
37. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-3) [***e***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-4) [***f***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-5)
Harwell, Drew (September 15, 2016). ["All the excuses Trump has given for why he won't release his tax returns"](https://www.washingtonpost.com/news/business/wp/2016/09/15/a-running-tally-of-trumps-many-excuses-for-why-he-wont-release-his-tax-returns/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190725175205/https://www.washingtonpost.com/news/business/wp/2016/09/15/a-running-tally-of-trumps-many-excuses-for-why-he-wont-release-his-tax-returns/) from the original on July 25, 2019. Retrieved August 7, 2019.
38. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-44)**
Lee, Nora Kelly (August 12, 2016). ["How Hillary Clinton Is Using Her Taxes as a Political Weapon"](https://www.theatlantic.com/politics/archive/2016/08/clinton-tax-returns-trump/495755/). *[The Atlantic](https://en.wikipedia.org/wiki/The_Atlantic "The Atlantic")*. [Archived](https://web.archive.org/web/20200930070213/https://www.theatlantic.com/politics/archive/2016/08/clinton-tax-returns-trump/495755/) from the original on September 30, 2020. Retrieved August 7, 2019.
39. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Ward_45-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Ward_45-1)
[Ward, Vicky](https://en.wikipedia.org/wiki/Vicky_Ward "Vicky Ward") (October 14, 2019). ["Trump wanted to release his taxes in 2013 to show how smart he was for paying so little"](https://edition.cnn.com/2019/10/14/politics/trump-originally-wanted-to-release-tax-returns/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. [Archived](https://web.archive.org/web/20200809021134/https://edition.cnn.com/2019/10/14/politics/trump-originally-wanted-to-release-tax-returns/index.html) from the original on August 9, 2020. Retrieved September 22, 2023.
40. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-46)**
Gass, Nick (June 5, 2016). ["Carson: Trump will release tax returns before election"](https://www.politico.com/story/2016/05/trump-release-tax-records-222887). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20190807125354/https://www.politico.com/story/2016/05/trump-release-tax-records-222887) from the original on August 7, 2019. Retrieved August 7, 2019.
41. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-47)**
Santucci, John; Stracqualursi, Veronica (June 16, 2015). ["Donald Trump Announces 2016 Presidential Campaign: 'We Are Going Make our Country Great Again'"](https://abcnews.go.com/Politics/donald-trump-announces-2016-presidential-campaign-make-country/story?id=31799741). *ABC News*. [Archived](https://web.archive.org/web/20190429121331/https://abcnews.go.com/Politics/donald-trump-announces-2016-presidential-campaign-make-country/story?id=31799741) from the original on April 29, 2019. Retrieved April 19, 2019.
42. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-POLITICOtwelve_48-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-POLITICOtwelve_48-1)
Becker, Bernie; Faler, Brian (February 26, 2016). ["IRS chief: 'Rare' for taxpayer to be audited several years in a row, as Trump claims"](https://www.politico.com/story/2016/02/donald-trump-irs-audit-experts-219889). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20190411011224/https://www.politico.com/story/2016/02/donald-trump-irs-audit-experts-219889) from the original on April 11, 2019. Retrieved April 11, 2019.
43. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rappeport_49-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rappeport_49-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rappeport_49-2)
Rappeport, Alan (May 11, 2016). ["Donald Trump Breaks With Recent History by Not Releasing Tax Returns"](https://www.nytimes.com/politics/first-draft/2016/05/11/donald-trump-breaks-with-recent-history-by-not-releasing-tax-returns/). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20160719083106/https://www.nytimes.com/politics/first-draft/2016/05/11/donald-trump-breaks-with-recent-history-by-not-releasing-tax-returns/) from the original on July 19, 2016. Retrieved July 18, 2016.
44. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Stockman_50-0)**
Stockman, Rachel (May 13, 2016). ["Legal Experts Side With Trump; It Would Be Crazy to Release His Taxes During Audit"](https://lawandcrime.com/politics/legal-experts-side-with-trump-it-would-be-totally-stupid-to-release-his-taxes-during-audit/). *[lawandcrime.com](https://en.wikipedia.org/wiki/Lawandcrime.com "Lawandcrime.com")*. [Archived](https://web.archive.org/web/20171227162756/https://lawandcrime.com/politics/legal-experts-side-with-trump-it-would-be-totally-stupid-to-release-his-taxes-during-audit/) from the original on December 27, 2017. Retrieved July 19, 2016.
45. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-51)**
Stewart, Emily (August 27, 2016). ["Would No Tax Lawyer Advise Trump Release His Tax Returns? It's Complicated"](https://www.thestreet.com/politics/would-no-tax-lawyer-advise-trump-release-his-tax-returns-it-s-complicated-13687015). *[TheStreet.com](https://en.wikipedia.org/wiki/TheStreet.com "TheStreet.com")*. [Archived](https://web.archive.org/web/20160924183723/https://www.thestreet.com/story/13687015/1/would-no-tax-lawyer-advise-trump-release-his-tax-returns-it-s-complicated.html) from the original on September 24, 2016.
46. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-52)**
["The saga over Donald Trump's tax returns rolls on"](https://www.economist.com/democracy-in-america/2016/06/01/the-saga-over-donald-trumps-tax-returns-rolls-on). *[The Economist](https://en.wikipedia.org/wiki/The_Economist "The Economist")*. June 1, 2016. [Archived](https://web.archive.org/web/20160714030549/http://www.economist.com/blogs/democracyinamerica/2016/06/donalds-taxes) from the original on July 14, 2016. Retrieved July 18, 2016.
47. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-MoneyWhen_54-0)**
Tuttle, Brad (February 7, 2019). ["Will Donald Trump's Tax Returns Be Released? Democrats Just Made Their First Move"](https://money.com/money/5634725/donald-trump-tax-returns-released-2019-democrats/). *Money*. [Archived](https://web.archive.org/web/20190217002556/http://money.com/money/5634725/donald-trump-tax-returns-released-2019-democrats/) from the original on February 17, 2019. Retrieved April 5, 2019.
48. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-55)**
["Romney calls decision by Trump not to release tax returns 'disqualifying'"](https://www.foxnews.com/politics/romney-calls-decision-by-trump-not-to-release-tax-returns-disqualifying). *[Fox News](https://en.wikipedia.org/wiki/Fox_News "Fox News")*. [Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press"). May 11, 2016. [Archived](https://web.archive.org/web/20160619110559/http://www.foxnews.com/politics/2016/05/11/romney-calls-decision-by-trump-not-to-release-tax-returns-disqualifying.html) from the original on June 19, 2016. Retrieved July 18, 2016.
49. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-56)**
Fund, John (May 11, 2016). ["Trump's Refusal to Release Tax Returns Is a Ticking Time Bomb for the GOP"](https://www.nationalreview.com/2016/05/donald-trumps-tax-returns-delegates-should-abstain-if-he-wont-release/). *National Review*. [Archived](https://web.archive.org/web/20160718073935/http://www.nationalreview.com/article/435254/donald-trumps-tax-returns-delegates-should-abstain-if-he-wont-release) from the original on July 18, 2016. Retrieved July 18, 2016.
50. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-57)**
Mangan, Dan (September 26, 2016). ["Trump brags about not paying taxes: 'That makes me smart'"](https://www.cnbc.com/2016/09/26/trump-brags-about-not-paying-taxes-that-makes-me-smart.html). [CNBC](https://en.wikipedia.org/wiki/CNBC "CNBC"). [Archived](https://web.archive.org/web/20171022200654/https://www.cnbc.com/2016/09/26/trump-brags-about-not-paying-taxes-that-makes-me-smart.html) from the original on October 22, 2017. Retrieved April 9, 2019.
51. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-3) [***e***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-4) [***f***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-5) [***g***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-6) [***h***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-7) [***i***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-8) [***j***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-9) [***k***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-10) [***l***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-11) [***m***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-12) [***n***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-13) [***o***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-14) [***p***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-15) [***q***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-16) [***r***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-17) [***s***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-18) [***t***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-19) [***u***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-20) [***v***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-21)
Buettner, Russ; Craig, Susanne; McIntire, Mike (September 27, 2020). ["Long-Concealed Records Show Trump's Chronic Losses and Years of Tax Avoidance"](https://www.nytimes.com/interactive/2020/09/27/us/donald-trump-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200927211558/https://www.nytimes.com/interactive/2020/09/27/us/donald-trump-taxes.html) from the original on September 27, 2020. Retrieved September 27, 2020.
52. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Wapo2016_59-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Wapo2016_59-1)
Ehrenfreund, Max (November 1, 2016). ["A big, dirty secret from Donald Trump's tax returns has been exposed"](https://www.washingtonpost.com/news/wonk/wp/2016/11/01/a-big-dirty-secret-from-donald-trumps-tax-returns-has-been-exposed/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190210192856/https://www.washingtonpost.com/news/wonk/wp/2016/11/01/a-big-dirty-secret-from-donald-trumps-tax-returns-has-been-exposed/) from the original on February 10, 2019. Retrieved October 5, 2020.
53. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-60)**
Confessore, Nicholas; Appelbaum, Binyamin (October 4, 2016). ["How a Simple Tax Rule Let Donald Trump Turn a \$916 Million Loss Into a Plus"](https://www.nytimes.com/2016/10/04/us/politics/donald-trump-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20181209120846/https://www.nytimes.com/2016/10/04/us/politics/donald-trump-taxes.html) from the original on December 9, 2018. Retrieved November 2, 2016.
54. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Barstow2016_61-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Barstow2016_61-1)
Barstow, David; McIntire, Mike; Cohen, Patricia; Craig, Susanne; Buettner, Russ (November 2, 2016). ["Donald Trump Used Legally Dubious Method to Avoid Paying Taxes"](https://www.nytimes.com/2016/11/01/us/politics/donald-trump-tax.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20201003024918/https://www.nytimes.com/2016/11/01/us/politics/donald-trump-tax.html) from the original on October 3, 2020. Retrieved October 1, 2020.
55. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-62)**
Deb, Sopan; Fraser-Chanpong, Hannah (October 1, 2016). ["NYT: Trump declared a \$916 million loss in 1995 tax returns"](https://www.cbsnews.com/news/new-york-times-trump-declared-a-916-million-loss-in-1995-tax-returns/). [CBS News](https://en.wikipedia.org/wiki/CBS_News "CBS News"). [Archived](https://web.archive.org/web/20161002062654/http://www.cbsnews.com/news/new-york-times-trump-declared-a-916-million-loss-in-1995-tax-returns/) from the original on October 2, 2016. Retrieved October 2, 2016.
56. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-63)**
Light, Larry (March 15, 2017). ["A Trump tax return revealed – here's what accountants think of it"](https://www.cbsnews.com/news/trumps-tax-return-leaked-rachel-maddow-what-accountants-think-alternative-minimum-tax/). [CBS News](https://en.wikipedia.org/wiki/CBS_News "CBS News"). [Archived](https://web.archive.org/web/20180929010525/https://www.cbsnews.com/news/trumps-tax-return-leaked-rachel-maddow-what-accountants-think-alternative-minimum-tax/) from the original on September 29, 2018. Retrieved April 5, 2019.
57. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-64)**
Doe, John (October 1, 2016). ["Trump incurs \$916 million loss on his income tax returns"](https://www.cbsnews.com/news/new-york-times-trump-declared-a-916-million-loss-in-1995-tax-returns/). [CBS News](https://en.wikipedia.org/wiki/CBS_News "CBS News"). [Archived](https://web.archive.org/web/20161002062654/http://www.cbsnews.com/news/new-york-times-trump-declared-a-916-million-loss-in-1995-tax-returns/) from the original on October 2, 2016. Retrieved October 2, 2016.
58. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-65)**
Barstow, David; Craig, Susanne; Buettner, Ross; Twohey, Megan (October 1, 2016). ["Donald Trump Tax Records Show He Could Have Avoided Taxes for Nearly Two Decades, The Times Found"](https://www.nytimes.com/2016/10/02/us/politics/donald-trump-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. Retrieved May 31, 2021.
59. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-nyt-taxes_66-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-nyt-taxes_66-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-nyt-taxes_66-2)
[Baker, Peter](https://en.wikipedia.org/wiki/Peter_Baker_\(journalist\) "Peter Baker (journalist)"); Drucker, Jesse; [Craig, Susanne](https://en.wikipedia.org/wiki/Susanne_Craig "Susanne Craig"); [Barstow, David](https://en.wikipedia.org/wiki/David_Barstow "David Barstow") (March 15, 2017). ["Trump Wrote Off \$100 Million in Business Losses in 2005"](https://www.nytimes.com/2017/03/14/us/politics/donald-trump-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20170315125638/https://www.nytimes.com/2017/03/14/us/politics/donald-trump-taxes.html) from the original on March 15, 2017. Retrieved March 15, 2017.
60. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-hill-taxes_67-0)**
Jagoda, Naomi (March 14, 2017). ["WH releases Trump tax info ahead of MSNBC report: He paid \$38M in federal taxes in '05"](https://thehill.com/homenews/administration/324016-wh-releases-trump-tax-info-ahead-of-msnbc-report-made-150m-in-2005/). *[The Hill](https://en.wikipedia.org/wiki/The_Hill_\(newspaper\) "The Hill (newspaper)")*. [Archived](https://web.archive.org/web/20170315010347/http://thehill.com/homenews/administration/324016-wh-releases-trump-tax-info-ahead-of-msnbc-report-made-150m-in-2005) from the original on March 15, 2017. Retrieved March 15, 2017.
61. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:3_68-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:3_68-1)
*The Family Business: Trump and Taxes* (Television production). [Showtime](https://en.wikipedia.org/wiki/Showtime_\(TV_network\) "Showtime (TV network)"). 2018. 1–5 minutes in.
62. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-69)**
Barstow, David; Craig, Susanne; Buettner, Russ (October 2, 2018). ["Trump Engaged in Suspect Tax Schemes as He Reaped Riches From His Father"](https://www.nytimes.com/interactive/2018/10/02/us/politics/donald-trump-tax-schemes-fred-trump.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. Retrieved July 22, 2020.
63. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-70)**
Buettner, Ross; Craig, Susanne; Barstow, David (October 2, 2018). ["11 Takeaways From The Times's Investigation Into Trump's Wealth"](https://www.nytimes.com/2018/10/02/us/politics/donald-trump-wealth-fred-trump.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. Retrieved May 31, 2021.
64. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-71)**
Rabinowitz, Hannah (September 29, 2023). ["IRS contractor charged with stealing Donald Trump's tax returns, which were leaked to press"](https://www.cnn.com/2023/09/29/politics/irs-contractor-trump-taxes/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. Retrieved September 30, 2023.
65. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-72)**
["Former IRS Contractor Sentenced for Disclosing Tax Return Information to News Organizations"](https://www.justice.gov/opa/pr/former-irs-contractor-sentenced-disclosing-tax-return-information-news-organizations). *Office of Public Affairs* (Press release). United States Department of Justice. January 29, 2024. Retrieved July 15, 2024.
66. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-73)**
Barnes, Daniel; Reilly, Ryan J. (January 29, 2024). ["Ex-IRS contractor sentenced to 5 years in prison for leaking Trump tax records"](https://www.nbcnews.com/politics/justice-department/former-irs-contractor-sentenced-5-years-prison-leaking-trump-tax-recor-rcna135908). *NBC News*. Retrieved January 29, 2024.
67. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-74)**
Faler, Brian (October 13, 2024). ["Trump disarmed a political landmine in refusing to release his tax returns"](https://www.politico.com/news/2024/10/13/trump-hasnt-released-his-tax-returns-the-response-meh-00182874). *Politico*.
68. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-75)**
["Trump sues IRS and Treasury for \$10 billion over leaked tax information"](https://www.npr.org/2026/01/30/nx-s1-5693662/trump-sues-irs-and-treasury-for-10-billion-over-leaked-tax-information). *NPR*. Associated Press. January 30, 2026. Retrieved February 1, 2026.
69. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-76)**
["With House majority, Dems intend to request Trump's tax returns"](https://www.msnbc.com/msnbc/watch/with-house-majority-dems-intend-to-request-for-trump-s-tax-returns-1363758147582). *[MSNBC](https://en.wikipedia.org/wiki/MSNBC "MSNBC")*. November 7, 2018. [Archived](https://web.archive.org/web/20190218175948/https://www.msnbc.com/msnbc/watch/with-house-majority-dems-intend-to-request-for-trump-s-tax-returns-1363758147582) from the original on February 18, 2019. Retrieved April 6, 2019.
70. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-77)**
Porter, Tom (November 7, 2018). ["Democrats set to demand Donald Trump's tax returns after winning House majority"](https://www.newsweek.com/donald-trump-tax-returns-democrats-will-demand-presidents-records-house-1205085). *[Newsweek](https://en.wikipedia.org/wiki/Newsweek "Newsweek")*. [Archived](https://web.archive.org/web/20190328065104/https://www.newsweek.com/donald-trump-tax-returns-democrats-will-demand-presidents-records-house-1205085) from the original on March 28, 2019. Retrieved April 6, 2019.
71. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-78)**
Garcia, Catherine (November 6, 2018). ["Once in power, House Democrats will reportedly demand Trump's tax returns"](https://theweek.com/speedreads/806128/once-power-house-democrats-reportedly-demand-trumps-tax-returns). *The Week*. [Archived](https://web.archive.org/web/20190207165348/https://theweek.com/speedreads/806128/once-power-house-democrats-reportedly-demand-trumps-tax-returns) from the original on February 7, 2019. Retrieved April 6, 2019.
72. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto_79-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto_79-1)
Gordon, Marcy (April 4, 2019). ["White House pushes back on request for Trump tax forms"](https://apnews.com/08407f0c1bd04a2cb33842ebe8113d82). *[Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. [Archived](https://web.archive.org/web/20190405004721/https://apnews.com/08407f0c1bd04a2cb33842ebe8113d82) from the original on April 5, 2019. Retrieved April 5, 2019.
73. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto1_80-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto1_80-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto1_80-2)
Werner, Erica; Paletta, Damian; Stein, Jeff (April 4, 2019). ["White House maneuvers to block release of Trump's tax returns"](https://www.washingtonpost.com/business/economy/white-house-maneuvers-to-block-release-of-trumps-tax-returns/2019/04/04/047b19e0-56f4-11e9-8ef3-fbd41a2ce4d5_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190405054133/https://www.washingtonpost.com/business/economy/white-house-maneuvers-to-block-release-of-trumps-tax-returns/2019/04/04/047b19e0-56f4-11e9-8ef3-fbd41a2ce4d5_story.html) from the original on April 5, 2019. Retrieved April 5, 2019.
74. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-81)**
Lorenzo, Aaron (April 13, 2019). ["Neal gives IRS commissioner new deadline for handing over Trump's tax returns"](https://www.politico.com/story/2019/04/13/irs-trump-tax-returns-1273712). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20190416055353/https://www.politico.com/story/2019/04/13/irs-trump-tax-returns-1273712) from the original on April 16, 2019. Retrieved April 19, 2019.
75. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-82)**
Dilanian, Ken (December 20, 2018). ["Here's how Democrats plan to get Donald Trump's tax returns"](https://www.nbcnews.com/politics/congress/democrats-want-use-obscure-law-grab-donald-trump-s-tax-n949286). [NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News"). [Archived](https://web.archive.org/web/20190118132721/https://www.nbcnews.com/politics/congress/democrats-want-use-obscure-law-grab-donald-trump-s-tax-n949286) from the original on January 18, 2019. Retrieved April 5, 2019.
76. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-83)**
Harmon, John M. (May 2, 1977). ["Memorandum Opinion for the Acting Commissioner of the Internal Revenue Service – Congressional Access to Tax Returns – 26 U.S.C. § 6103(f)"](https://www.justice.gov/sites/default/files/olc/opinions/1977/05/31/op-olc-v001-p0085_0.pdf) (PDF). *United States Department of Justice*. [Archived](https://web.archive.org/web/20201117151500/https://www.justice.gov/sites/default/files/olc/opinions/1977/05/31/op-olc-v001-p0085_0.pdf) (PDF) from the original on November 17, 2020. Retrieved April 4, 2019.
77. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-84)**
["26 U.S. Code § 6103 – Confidentiality and disclosure of returns and return information"](https://www.law.cornell.edu/uscode/text/26/6103). *[Legal Information Institute](https://en.wikipedia.org/wiki/Legal_Information_Institute "Legal Information Institute")*. [Archived](https://web.archive.org/web/20190401140541/https://www.law.cornell.edu/uscode/text/26/6103) from the original on April 1, 2019. Retrieved April 5, 2019.
78. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-85)**
Sahadi, Jeanne (September 5, 2018). ["The 1924 law Democrats may tap to see Trump's tax returns"](https://www.cnn.com/2018/09/05/politics/trump-tax-returns/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20190307181133/https://www.cnn.com/2018/09/05/politics/trump-tax-returns/index.html) from the original on March 7, 2019. Retrieved April 5, 2019.
79. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-hufffight_86-0)**
Campbell, Andy; Delaney, Arthur (April 5, 2019). ["Trump Lawyers Fight Release Of The President's Tax Returns"](https://www.huffpost.com/entry/trump-lawyers-fight-release-of-the-presidents-tax-returns_n_5ca7b38ce4b0dca0330159f4). *[HuffPost](https://en.wikipedia.org/wiki/HuffPost "HuffPost")*. [Archived](https://web.archive.org/web/20201117151507/https://www.huffpost.com/entry/trump-lawyers-fight-release-of-the-presidents-tax-returns_n_5ca7b38ce4b0dca0330159f4) from the original on November 17, 2020. Retrieved April 5, 2019.
80. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-87)**
Stein, Jeff; Dawsey, Josh (May 21, 2019). ["Confidential draft IRS memo says tax returns must be given to Congress unless president invokes executive privilege"](https://www.washingtonpost.com/business/economy/confidential-draft-irs-memo-says-tax-returns-must-be-given-to-congress-unless-president-invokes-executive-privilege/2019/05/21/8ed41834-7b1c-11e9-8bb7-0fc796cf2ec0_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20200418054154/https://www.washingtonpost.com/business/economy/confidential-draft-irs-memo-says-tax-returns-must-be-given-to-congress-unless-president-invokes-executive-privilege/2019/05/21/8ed41834-7b1c-11e9-8bb7-0fc796cf2ec0_story.html) from the original on April 18, 2020. Retrieved May 21, 2019.
81. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-88)**
Fandos, Nicholas; Rogers, Katie (July 30, 2021). ["Treasury must turn over Trump's taxes to Congress, the Justice Dept. says"](https://www.nytimes.com/2021/07/30/us/politics/trump-taxes-congress.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [ISSN](https://en.wikipedia.org/wiki/ISSN_\(identifier\) "ISSN (identifier)") [0362-4331](https://search.worldcat.org/issn/0362-4331). Retrieved July 31, 2021.
82. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-OLC_89-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-OLC_89-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-OLC_89-2)
Button, Bryce (2002). ["Giving Respect Where Respect is Due"](https://www.sciencedirect.com/science/article/abs/pii/B9781578200962500071). *Nonlinear Editing: Storytelling, Aesthetics, and Craft*. Elsevier. pp. 111–146\. [doi](https://en.wikipedia.org/wiki/Doi_\(identifier\) "Doi (identifier)"):[10\.1016/b978-1-578-20096-2.50007-1](https://doi.org/10.1016%2Fb978-1-578-20096-2.50007-1). [ISBN](https://en.wikipedia.org/wiki/ISBN_\(identifier\) "ISBN (identifier)")
[978-1-57820-096-2](https://en.wikipedia.org/wiki/Special:BookSources/978-1-57820-096-2 "Special:BookSources/978-1-57820-096-2")
. Retrieved July 30, 2021.
83. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-CNN080421_90-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-CNN080421_90-1)
Polantz, Katelyn (August 4, 2021). ["Trump asks court to end House pursuit of his tax returns from IRS"](https://www.cnn.com/2021/08/04/politics/trump-tax-returns-response/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). Retrieved August 5, 2021.
84. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-91)**
Sneed, Tierney; Polantz, Katelyn (August 9, 2022). ["Appeals court says House can obtain Trump's taxes from the IRS"](https://www.cnn.com/2022/08/09/politics/appeals-court-house-trump-taxes-opinion/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. [Archived](https://web.archive.org/web/20220809160955/https://www.cnn.com/2022/08/09/politics/appeals-court-house-trump-taxes-opinion/index.html) from the original on August 9, 2022. Retrieved August 9, 2022.
85. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-92)**
Mangan, Dan (October 27, 2022). ["Trump loses latest court bid to block Congress from getting his income tax returns"](https://www.cnbc.com/2022/10/27/trump-loses-court-bid-to-block-congress-from-getting-tax-returns.html). [CNBC](https://en.wikipedia.org/wiki/CNBC "CNBC"). Retrieved October 27, 2022.
86. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-93)**
Sneed, Tierney (October 31, 2022). ["Trump asks Supreme Court to stop IRS from turning over his tax returns to the House"](https://www.cnn.com/2022/10/31/politics/trump-supreme-court-appeal/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). Retrieved October 31, 2022.
87. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-94)**
de Vogue, Ariane; Sneed, Tierney (November 1, 2022). ["Chief Justice John Roberts puts temporary hold on release of Trump's tax returns to Congress"](https://www.cnn.com/2022/11/01/politics/trump-tax-returns-supreme-court-john-roberts/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). Retrieved November 1, 2022.
88. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-guard-20dec2022_95-0)**
["House committee votes to release Trump's tax returns to the public"](https://www.theguardian.com/us-news/2022/dec/20/house-committee-votes-release-trump-tax-returns). *[The Guardian](https://en.wikipedia.org/wiki/The_Guardian "The Guardian")*. December 20, 2022. Retrieved December 20, 2022.
89. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-96)**
MacFarlane, Scott (December 27, 2022). ["House panel expected to release redacted Trump tax returns Friday"](https://www.cbsnews.com/news/trump-tax-returns-released-2022-12-30-house-ways-and-means-committee/). *[CBS News](https://en.wikipedia.org/wiki/CBS_News "CBS News")*. Retrieved December 30, 2022.
90. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-DCCirDecision_97-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-DCCirDecision_97-1)
*Trump v. Mazars USA*
, [19-5142](https://web.archive.org/web/20200102154323/https://casetext.com/case/trump-v-mazars-usa-llp) ([D.C. Cir.](https://en.wikipedia.org/wiki/D.C._Cir. "D.C. Cir.") October 11, 2019), archived from [the original](https://casetext.com/case/trump-v-mazars-usa-llp) on January 2, 2020.
91. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-98)**
Shabad, Rebecca; Talbot, Haley; Moe, Alex (March 3, 2021). ["House Oversight panel reissues subpoena for Trump's financial records"](https://www.nbcnews.com/politics/congress/house-oversight-panel-reissues-subpoena-trump-s-tax-records-n1259431). *[NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News")*. Retrieved May 9, 2021.
92. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-99)**
["Trump v. U.S. House Committee on Oversight and Reform: Civil Action No.: 1:19-cv-01136-APM"](https://storage.courtlistener.com/recap/gov.uscourts.dcd.206477/gov.uscourts.dcd.206477.81.0_2.pdf) (PDF). *storage.courtlistener.com*. September 12, 2022. Retrieved September 18, 2022.
93. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-100)**
Papenfuss, Mary (September 17, 2022). ["Trump's Former Accounting Firm Now Turning Over His Financial Records To Congress: Report"](https://www.huffpost.com/entry/accounting-firm-mazars-usa-trump-financial-documents-congress_n_63267026e4b0ed021dfda2a3). *[HuffPost](https://en.wikipedia.org/wiki/HuffPost "HuffPost")*. Retrieved September 19, 2022.
94. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Defies_101-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Defies_101-1)
Fox, Lauren (May 17, 2019). ["Mnuchin defies House Democrats' subpoenas for Trump's tax returns"](https://www.cnn.com/2019/05/17/politics/steve-mnuchin-tax-returns-repsonse/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20191104203722/https://www.cnn.com/2019/05/17/politics/steve-mnuchin-tax-returns-repsonse/index.html) from the original on November 4, 2019. Retrieved May 20, 2019.
95. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-MnunchinRefusal_102-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-MnunchinRefusal_102-1)
Rappeport, Alan (May 6, 2019). ["Steven Mnuchin Refuses to Release Trump's Tax Returns to Congress"](https://www.nytimes.com/2019/05/06/us/politics/trump-tax-returns-mnuchin.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200428200851/https://www.nytimes.com/2019/05/06/us/politics/trump-tax-returns-mnuchin.html) from the original on April 28, 2020. Retrieved May 7, 2019.
96. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-103)**
[Rappeport, Alan](https://en.wikipedia.org/wiki/Alan_Rappeport "Alan Rappeport") (June 14, 2019). ["Justice Dept. Backs Mnuchin's Refusal to Release Trump's Tax Returns"](https://www.nytimes.com/2019/06/14/us/politics/trump-tax-returns-justice-department.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190616225456/https://www.nytimes.com/2019/06/14/us/politics/trump-tax-returns-justice-department.html) from the original on June 16, 2019. Retrieved June 17, 2019.
97. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-104)**
Taylor, Andrew; Lemire, Jonathan (May 7, 2019). ["Refusal to hand over Trump's tax returns sets up legal fight"](https://apnews.com/ce215295783e419d8896d50bc7907107). *[Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. [Archived](https://web.archive.org/web/20191202161101/https://apnews.com/ce215295783e419d8896d50bc7907107) from the original on December 2, 2019. Retrieved October 20, 2019.
98. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-105)**
Paletta, Damian; Stein, Jeff (May 6, 2019). ["Mnuchin rejects Democrats' demand to hand over Trump's tax returns, all but ensuring legal battle"](https://www.washingtonpost.com/business/economy/mnuchin-rejects-democrats-demand-to-hand-over-trumps-tax-returns-all-but-ensuring-legal-battle/2019/05/06/5483f8ac-7022-11e9-9eb4-0828f5389013_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190506215838/https://www.washingtonpost.com/business/economy/mnuchin-rejects-democrats-demand-to-hand-over-trumps-tax-returns-all-but-ensuring-legal-battle/2019/05/06/5483f8ac-7022-11e9-9eb4-0828f5389013_story.html) from the original on May 6, 2019. Retrieved May 6, 2019.
99. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-106)**
Barrett, Devlin; Zapotosky, Matt (June 14, 2019). ["Justice Dept. issues memo backing Mnuchin's refusal to give Trump's tax returns to Congress"](https://www.washingtonpost.com/world/national-security/justice-dept-issues-memo-backing-mnuchins-refusal-to-provide-trumps-tax-returns-to-congress/2019/06/14/3c8b3376-8ee7-11e9-b08e-cfd89bd36d4e_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190717061421/https://www.washingtonpost.com/world/national-security/justice-dept-issues-memo-backing-mnuchins-refusal-to-provide-trumps-tax-returns-to-congress/2019/06/14/3c8b3376-8ee7-11e9-b08e-cfd89bd36d4e_story.html) from the original on July 17, 2019. Retrieved July 26, 2019.
100. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-107)**
Stein, Jeff (July 25, 2019). ["IRS turned over Nixon's tax returns the same day that a congressional panel asked for them"](https://www.washingtonpost.com/business/2019/07/25/irs-turned-over-nixons-tax-returns-same-day-that-congressional-panel-asked-them/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190726001252/https://www.washingtonpost.com/business/2019/07/25/irs-turned-over-nixons-tax-returns-same-day-that-congressional-panel-asked-them/) from the original on July 26, 2019. Retrieved July 26, 2019.
101. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-108)**
Stein, Jeff (April 13, 2019). ["House Democrats give IRS hard deadline of April 23 to turn over Trump tax returns, say administration's concerns 'lack merit'"](https://www.washingtonpost.com/business/2019/04/13/house-democrats-give-irs-hard-deadline-april-turn-over-trump-tax-returns-say-administrations-concerns-lack-merit/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190417080527/https://www.washingtonpost.com/business/2019/04/13/house-democrats-give-irs-hard-deadline-april-turn-over-trump-tax-returns-say-administrations-concerns-lack-merit/) from the original on April 17, 2019. Retrieved April 19, 2019.
102. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rupar_109-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rupar_109-1)
Rupar, Aaron (April 8, 2019). ["Mick Mulvaney rewrites history, claims Trump never promised to release his tax returns"](https://www.vox.com/2019/4/8/18300213/mick-mulvaney-trump-tax-returns-fox-news-sunday). *[Vox](https://en.wikipedia.org/wiki/Vox_\(website\) "Vox (website)")*. [Archived](https://web.archive.org/web/20190408235408/https://www.vox.com/2019/4/8/18300213/mick-mulvaney-trump-tax-returns-fox-news-sunday) from the original on April 8, 2019. Retrieved April 9, 2019.
103. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-110)**
Itkowitz, Colby (April 7, 2019). ["Mulvaney says Democrats will 'never' see Trump's tax returns"](https://www.washingtonpost.com/politics/mulvaney-says-democrats-will-never-see-trumps-tax-returns/2019/04/07/e939deca-593a-11e9-a00e-050dc7b82693_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190409040339/https://www.washingtonpost.com/politics/mulvaney-says-democrats-will-never-see-trumps-tax-returns/2019/04/07/e939deca-593a-11e9-a00e-050dc7b82693_story.html) from the original on April 9, 2019. Retrieved April 9, 2019.
104. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FOXdeadline_111-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FOXdeadline_111-1)
Re, Gregg (April 10, 2019). ["Treasury won't meet House Dems' deadline to provide Trump tax returns, Mnuchin says"](https://www.foxnews.com/politics/mnuchin-says-treasury-wont-meet-house-dems-deadline-to-provide-trump-tax-returns). [Fox News](https://en.wikipedia.org/wiki/Fox_News "Fox News"). [Archived](https://web.archive.org/web/20190411023700/https://www.foxnews.com/politics/mnuchin-says-treasury-wont-meet-house-dems-deadline-to-provide-trump-tax-returns) from the original on April 11, 2019. Retrieved April 11, 2019.
105. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-112)**
Haberman, Maggie; Fandos, Nicholas (April 4, 2019). ["Trump Asked That Confirmation of I.R.S. Counsel Be a Priority"](https://www.nytimes.com/2019/04/04/us/politics/trump-michael-desmond-irs.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190408160600/https://www.nytimes.com/2019/04/04/us/politics/trump-michael-desmond-irs.html) from the original on April 8, 2019. Retrieved April 9, 2019.
106. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-113)**
Bruggeman, Lucien (April 11, 2019). ["Treasury to miss Democrats' deadline for Trump's tax returns, he doubles down: 'I won't do it'"](https://abcnews.go.com/Politics/democrats-deadline-trumps-tax-returns-looms-doubles/story?id=62298329). *ABC News*. [Archived](https://web.archive.org/web/20190509214421/https://abcnews.go.com/Politics/democrats-deadline-trumps-tax-returns-looms-doubles/story?id=62298329) from the original on May 9, 2019. Retrieved April 28, 2019.
107. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-114)**
Danner, Chas (April 14, 2019). ["Sarah Sanders: Democrats Aren't 'Smart Enough' to Understand Trump's Tax Returns"](https://nymag.com/intelligencer/2019/04/sarah-sanders-democrats-wont-understand-trumps-taxes.html). *[New York](https://en.wikipedia.org/wiki/New_York_\(magazine\) "New York (magazine)")*. [Archived](https://web.archive.org/web/20190419110353/http://nymag.com/intelligencer/2019/04/sarah-sanders-democrats-wont-understand-trumps-taxes.html) from the original on April 19, 2019. Retrieved April 19, 2019.
108. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-115)**
Levenson, Eric (April 15, 2019). ["Sarah Sanders says Congress wouldn't understand Trump's taxes. But 10 members are accountants"](https://edition.cnn.com/2019/04/14/politics/trump-taxes-accountants-congress/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20190417072400/https://edition.cnn.com/2019/04/14/politics/trump-taxes-accountants-congress/index.html) from the original on April 17, 2019. Retrieved April 19, 2019.
109. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-116)**
Farley, Robert (April 11, 2019). ["Trump Wrong About Tax Law"](https://www.factcheck.org/2019/04/trump-wrong-about-tax-law/). *[FactCheck.org](https://en.wikipedia.org/wiki/FactCheck.org "FactCheck.org")*. [Archived](https://web.archive.org/web/20190428052135/https://www.factcheck.org/2019/04/trump-wrong-about-tax-law/) from the original on April 28, 2019. Retrieved April 28, 2019. "...there is no law that compels presidential candidates or presidents to publicly release their tax returns, though it has been a custom for them to do so for more than 30 years. ... But the reporter's question wasn't whether Trump was legally obligated to release his tax returns publicly, it was whether federal law required they be turned over to Congress."
110. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-117)**
["26 U.S. Code § 6103 – Confidentiality and disclosure of returns and return information"](https://www.law.cornell.edu/uscode/text/26/6103). *LII / Legal Information Institute*. [Archived](https://web.archive.org/web/20190401140541/https://www.law.cornell.edu/uscode/text/26/6103) from the original on April 1, 2019. Retrieved April 5, 2019.
111. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Red_118-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Red_118-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Red_118-2)
Buettner, Russ; Craig, Susanne (May 7, 2019). ["Decade in the Red: Trump Tax Figures Show Over \$1 Billion in Business Losses"](https://www.nytimes.com/interactive/2019/05/07/us/politics/donald-trump-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190507235913/https://www.nytimes.com/interactive/2019/05/07/us/politics/donald-trump-taxes.html) from the original on May 7, 2019. Retrieved May 7, 2019.
112. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-119)**
Cillizza, Chris (May 7, 2019). ["The secret of why Donald Trump won't release his taxes"](https://www.cnn.com/2019/05/07/politics/donald-trump-tax-returns-steve-mnuchin-richard-neal/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20190509001734/https://www.cnn.com/2019/05/07/politics/donald-trump-tax-returns-steve-mnuchin-richard-neal/index.html) from the original on May 9, 2019. Retrieved May 9, 2019.
113. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SteinHamburgerDawsey_120-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SteinHamburgerDawsey_120-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SteinHamburgerDawsey_120-2)
Stein, Jeff; Hamburger, Tom; Dawsey, Josh (October 3, 2019). ["IRS whistleblower said to report Treasury political appointee might have tried to interfere in audit of Trump or Pence"](https://www.washingtonpost.com/business/economy/irs-whistleblower-said-to-report-treasury-political-appointee-might-have-tried-to-interfere-in-audit-of-trump-or-pence/2019/10/03/0c768b34-e52e-11e9-a331-2df12d56a80b_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20191004004051/https://www.washingtonpost.com/business/economy/irs-whistleblower-said-to-report-treasury-political-appointee-might-have-tried-to-interfere-in-audit-of-trump-or-pence/2019/10/03/0c768b34-e52e-11e9-a331-2df12d56a80b_story.html) from the original on October 4, 2019. Retrieved October 4, 2019.
114. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-121)**
Stein, Jeff; Hamburger, Tom; Dawsey, Josh; Wilhelm, Colin (September 27, 2019). ["Democrat Weighs Releasing Complaint About IRS Trump Tax Audit"](https://www.bloomberg.com/news/articles/2019-09-27/democrat-weighs-releasing-complaint-about-irs-trump-tax-audit). [Bloomberg](https://en.wikipedia.org/wiki/Bloomberg_News "Bloomberg News"). [Archived](https://web.archive.org/web/20191002233657/https://www.bloomberg.com/news/articles/2019-09-27/democrat-weighs-releasing-complaint-about-irs-trump-tax-audit) from the original on October 2, 2019. Retrieved October 2, 2019.
.
115. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-122)**
Lorenzo, Aaron (August 20, 2019). ["House Democrats say bolsters case for getting Trump's tax returns"](https://www.politico.com/story/2019/08/20/tax-democrats-trump-1673427). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20190913191544/https://www.politico.com/story/2019/08/20/tax-democrats-trump-1673427) from the original on September 13, 2019. Retrieved October 1, 2019.
116. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto2_123-0)**
Snell, Kelsey (July 2, 2019). ["House Democrats Sue For Trump's Tax Returns"](https://www.npr.org/2019/07/02/738030272/house-democrats-sue-for-trumps-tax-returns). [NPR](https://en.wikipedia.org/wiki/NPR "NPR"). [Archived](https://web.archive.org/web/20190702181212/https://www.npr.org/2019/07/02/738030272/house-democrats-sue-for-trumps-tax-returns) from the original on July 2, 2019. Retrieved July 2, 2019.
117. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto3_124-0)**
Jurecic, Quinta (July 2, 2019). ["House Ways and Means Committee Sues for Trump Tax Returns"](https://www.lawfaremedia.org/article/house-ways-and-means-committee-sues-trump-tax-returns). *Lawfare*. [Archived](https://web.archive.org/web/20240113130743/https://www.lawfaremedia.org/article/house-ways-and-means-committee-sues-trump-tax-returns) from the original on January 13, 2024. Retrieved October 20, 2019.
118. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Thomsen_125-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Thomsen_125-1)
Thomsen, Jacqueline (September 20, 2019). ["'The Obvious Answer': Ex-House Attorneys Back Democrats' Lawsuit for Trump Tax Returns"](https://www.law.com/nationallawjournal/2019/09/20/the-obvious-answer-ex-house-attorneys-back-democrats-lawsuit-for-trump-tax-returns/). *National Law Journal*. [Archived](https://web.archive.org/web/20191020174010/https://www.law.com/nationallawjournal/2019/09/20/the-obvious-answer-ex-house-attorneys-back-democrats-lawsuit-for-trump-tax-returns/) from the original on October 20, 2019. Retrieved October 20, 2019.
119. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaysMeans_126-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaysMeans_126-1)
["House Ways & Means Case"](https://levin-center.org/house-ways-means-case/). *Levin Center*. Wayne State University. [Archived](https://web.archive.org/web/20201006144510/http://oversightcases.org/house-ways-means-case/) from the original on October 6, 2020. Retrieved October 2, 2020.
120. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-127)**
Wolfe, Jan (January 14, 2020). ["U.S. judge puts on hold House lawsuit seeking Trump tax returns"](https://www.reuters.com/article/us-usa-trump-taxes/u-s-judge-puts-on-hold-house-lawsuit-seeking-trump-tax-returns-idUSKBN1ZD2TK). *[Reuters](https://en.wikipedia.org/wiki/Reuters "Reuters")*. [Archived](https://web.archive.org/web/20201008160558/https://www.reuters.com/article/us-usa-trump-taxes/u-s-judge-puts-on-hold-house-lawsuit-seeking-trump-tax-returns-idUSKBN1ZD2TK) from the original on October 8, 2020. Retrieved October 2, 2020.
121. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-128)**
Castronuovo, Celine (March 31, 2021). ["DOJ asks for more time to make decision on turning over Trump taxes"](https://thehill.com/policy/finance/545895-doj-asks-for-more-time-to-make-decision-on-turning-over-trump-taxes/). *[The Hill](https://en.wikipedia.org/wiki/The_Hill_\(newspaper\) "The Hill (newspaper)")*.
122. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-129)**
Yaffe-Bellany, David (March 3, 2021). ["Biden Asks for More Time on Decision to Release Trump Taxes"](https://www.bloomberg.com/news/articles/2021-03-03/biden-asks-for-more-time-on-decision-to-release-trump-taxes). *Bloomberg L.P*. Retrieved September 22, 2023.
123. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-130)**
Johnsen, Dawn (July 30, 2021). ["Ways and Means Committee's Request for the Former President's Tax Returns and Related Tax Information Pursuant to 26 U.S.C. § 6103(f)(1)"](https://cdn.cnn.com/cnn/2021/images/07/30/olc.tax.returns.pdf) (PDF). *Office of Legal Counsel*. [United States Department of Justice](https://en.wikipedia.org/wiki/United_States_Department_of_Justice "United States Department of Justice") – via [CNN](https://en.wikipedia.org/wiki/CNN "CNN").
124. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-131)**
Gerstein, Josh; Cheney, Kyle (December 14, 2021). ["Judge scraps Trump lawsuit to shield tax returns from Congress"](https://www.politico.com/news/2021/12/14/trump-tax-returns-legal-524235). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. Retrieved December 14, 2021.
125. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-132)**
Singman, Brooke (November 30, 2022). ["House Ways and Means Committee gains access to Trump tax returns after Supreme Court order"](https://www.foxnews.com/politics/house-ways-means-committee-democrats-obtain-trump-tax-returns-after-supreme-court-order). [Fox News](https://en.wikipedia.org/wiki/Fox_News "Fox News"). Retrieved September 22, 2023.
126. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-133)**
Tillman, Zoe (January 20, 2023). ["Trump Drops NY Tax Return Fight Because GOP 'Has No Interest'"](https://www.bloomberg.com/news/articles/2023-01-21/trump-drops-ny-tax-return-fight-because-gop-has-no-interest). *[Bloomberg](https://en.wikipedia.org/wiki/Bloomberg_News "Bloomberg News")*. Retrieved January 21, 2023.
127. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-trumptaxloss_134-0)**
Wolfe, Jan (May 21, 2019). ["Trump loses lawsuit challenging subpoena for financial records"](https://www.reuters.com/article/us-usa-trump-court-mazars-idUSKCN1SQ29H). *[Reuters](https://en.wikipedia.org/wiki/Reuters "Reuters")*. [Archived](https://web.archive.org/web/20190824210503/https://www.reuters.com/article/us-usa-trump-court-mazars-idUSKCN1SQ29H) from the original on August 24, 2019. Retrieved May 21, 2019.
128. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-DCtDDCOversight_135-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-DCtDDCOversight_135-1)
*Trump v. Committee on Oversight & Reform of U.S. House of Representatives*
, [76 F. Supp. 3d 380](https://scholar.google.com/scholar_case?case=10140989818307298536) ([D.D.C.](https://en.wikipedia.org/wiki/D.D.C. "D.D.C.")).; *aff'd* 940 F.3d 710 ([D.C. Cir.](https://en.wikipedia.org/wiki/D.C._Cir. "D.C. Cir.") 2019).
129. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FahrentholdDCCir_136-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FahrentholdDCCir_136-1)
Fahrenthold, David A.; Hsu, Spencer S.; Marimow, Ann E. (October 11, 2019). ["Appeals court rules against Trump in fight with Congress over president's accounting firm records"](https://www.washingtonpost.com/local/legal-issues/appeals-court-rules-against-trump-in-fight-with-congress-over-presidents-accounting-firm-records/2019/10/11/42933894-b9ea-11e9-b3b4-2bb69e8c4e39_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20191021015407/https://www.washingtonpost.com/local/legal-issues/appeals-court-rules-against-trump-in-fight-with-congress-over-presidents-accounting-firm-records/2019/10/11/42933894-b9ea-11e9-b3b4-2bb69e8c4e39_story.html) from the original on October 21, 2019. Retrieved October 20, 2019.
130. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Hemel_137-0)**
Hemel, Daniel (October 14, 2019). ["How Trump can put off his tax return case until after the election"](https://www.washingtonpost.com/outlook/2019/10/14/how-trump-can-put-off-his-tax-return-case-until-after-election/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20191020172245/https://www.washingtonpost.com/outlook/2019/10/14/how-trump-can-put-off-his-tax-return-case-until-after-election/) from the original on October 20, 2019. Retrieved October 20, 2019.
131. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Marimow_138-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Marimow_138-1)
Marimow, Ann E. (November 13, 2019). ["Congress can have access to eight years of Trump's tax records, appeals court orders"](https://www.washingtonpost.com/local/legal-issues/congress-can-seek-eight-years-of-trumps-tax-records-appeals-court-rules/2019/11/13/b4fc8002-fc07-11e9-8906-ab6b60de9124_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20191114012446/https://www.washingtonpost.com/local/legal-issues/congress-can-seek-eight-years-of-trumps-tax-records-appeals-court-rules/2019/11/13/b4fc8002-fc07-11e9-8906-ab6b60de9124_story.html) from the original on November 14, 2019. Retrieved November 14, 2019.
132. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-139)**
*Trump v. Mazars USA LLP*
, [19-5142](https://assets.documentcloud.org/documents/6548874/Mazars-20191113.pdf) ([D.C. Cir.](https://en.wikipedia.org/wiki/D.C._Cir. "D.C. Cir.") November 13, 2019) ("Denial of rehearing *en banc*").
133. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-LiptakCertGranted_140-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-LiptakCertGranted_140-1)
Liptak, Adam (December 13, 2019). ["Supreme Court to Rule on Release of Trump's Financial Records"](https://www.nytimes.com/2019/12/13/us/supreme-court-trump-financial-records.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20191217221703/https://www.nytimes.com/2019/12/13/us/supreme-court-trump-financial-records.html) from the original on December 17, 2019. Retrieved December 22, 2019.
134. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-OrdersList_141-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-OrdersList_141-1)
[Order List: December 13, 2019](https://www.supremecourt.gov/orders/courtorders/121319zr_1a7d.pdf) (PDF). *Supreme Court of the United States* (Report). [Archived](https://web.archive.org/web/20191219225259/https://www.supremecourt.gov/orders/courtorders/121319zr_1a7d.pdf) (PDF) from the original on December 19, 2019. Retrieved December 22, 2019.
135. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-142)**
Liptak, Adam (November 18, 2019). ["Chief Justice Gives Trump Temporary Reprieve in Financial Records Case"](https://www.nytimes.com/2019/11/18/us/politics/trump-supreme-court-tax-returns.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20191122211308/https://www.nytimes.com/2019/11/18/us/politics/trump-supreme-court-tax-returns.html) from the original on November 22, 2019. Retrieved November 21, 2019.
136. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-143)**
Higgins, Tucker (July 9, 2020). ["Supreme Court says Manhattan DA can get Trump's tax records, but rejects bid by House Democrats"](https://www.cnbc.com/2020/07/09/supreme-court-trump-tax-records.html). [CNBC](https://en.wikipedia.org/wiki/CNBC "CNBC"). [Archived](https://web.archive.org/web/20200709141738/https://www.cnbc.com/2020/07/09/supreme-court-trump-tax-records.html) from the original on July 9, 2020. Retrieved July 9, 2020.
137. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rowland_144-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rowland_144-1)
Rowland, Geoffrey (July 20, 2020). ["Supreme Court denies Democrats' bid to fast-track ongoing fight for Trump financial records"](https://thehill.com/regulation/court-battles/508092-supreme-court-denies-dems-bid-to-fast-track-ongoing-fight-for-trump/). *[The Hill](https://en.wikipedia.org/wiki/The_Hill_\(newspaper\) "The Hill (newspaper)")*. [Archived](https://web.archive.org/web/20200720150934/https://thehill.com/regulation/court-battles/508092-supreme-court-denies-dems-bid-to-fast-track-ongoing-fight-for-trump) from the original on July 20, 2020. Retrieved July 20, 2020.
138. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Bravin_145-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Bravin_145-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Bravin_145-2)
Bravin, Jess (July 20, 2020). ["Supreme Court Rejects Lawmakers' Plea to Speed Litigation Over Trump's Taxes"](https://www.wsj.com/articles/supreme-court-rejects-lawmakers-plea-to-speed-litigation-over-trumps-taxes-11595276340). *[The Wall Street Journal](https://en.wikipedia.org/wiki/The_Wall_Street_Journal "The Wall Street Journal")*. [Archived](https://web.archive.org/web/20200723211311/https://www.wsj.com/articles/supreme-court-rejects-lawmakers-plea-to-speed-litigation-over-trumps-taxes-11595276340) from the original on July 23, 2020. Retrieved October 2, 2020.
139. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-EightYearsSubpoenaed_146-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-EightYearsSubpoenaed_146-1)
Rashbaum, William K.; Protess, Ben (September 16, 2019). ["8 Years of Trump Tax Returns Are Subpoenaed by Manhattan D.A."](https://www.nytimes.com/2019/09/16/nyregion/trump-tax-returns-cy-vance.html) *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190916185005/https://www.nytimes.com/2019/09/16/nyregion/trump-tax-returns-cy-vance.html) from the original on September 16, 2019. Retrieved September 16, 2019.
140. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-147)**
Enrich, David; Protess, Ben; Rashbaum, William K.; Weiser, Benjamin (August 5, 2020). ["Trump's Bank Was Subpoenaed by N.Y. Prosecutors in Criminal Inquiry"](https://www.nytimes.com/2020/08/05/nyregion/trump-taxes-vance-deutsche-bank.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200805232309/https://www.nytimes.com/2020/08/05/nyregion/trump-taxes-vance-deutsche-bank.html) from the original on August 5, 2020. Retrieved August 5, 2020.
141. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-148)**
Ecker, Toby (September 23, 2019). ["New York prosecutors reject Trump's immunity claim in tax returns case"](https://www.politico.com/story/2019/09/23/new-york-trump-tax-returns-1763041). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20190925012627/https://www.politico.com/story/2019/09/23/new-york-trump-tax-returns-1763041) from the original on September 25, 2019. Retrieved September 25, 2019.
142. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-149)**
Neumeister, Larry (September 23, 2019). ["Prosecutor says Trump wants 'sweeping immunity' in tax fight"](https://apnews.com/fadec6510fc543e497d594c0db8ecd10). *[Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. [Archived](https://web.archive.org/web/20190926000844/https://apnews.com/fadec6510fc543e497d594c0db8ecd10) from the original on September 26, 2019. Retrieved September 26, 2019.
143. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SDNYDecision_150-0)**
*[Trump v. Vance](https://en.wikipedia.org/wiki/Trump_v._Vance "Trump v. Vance")*
, [395 F. Supp. 3d.](https://scholar.google.com/scholar_case?case=17208768635234557549), 283 (S.D.N.Y. October 7, 2019).
144. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-151)**
Orden, Erica (October 7, 2019). ["Judge dismisses Trump request to keep taxes secret in New York"](https://www.cnn.com/2019/10/07/politics/trump-tax-returns-lawsuit/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20191007152548/https://www.cnn.com/2019/10/07/politics/trump-tax-returns-lawsuit/index.html) from the original on October 7, 2019. Retrieved October 7, 2019.
145. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-ImmunityClaim_152-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-ImmunityClaim_152-1)
Marimow, Ann E.; O'Connell, Jonathan (October 22, 2019). ["Trump lawyer argues a sitting president would be immune from prosecution even if he were to shoot someone"](https://www.washingtonpost.com/local/legal-issues/ny-based-appeals-court-to-decide-whether-manhattan-da-can-get-trumps-tax-returns/2019/10/22/8c491346-ef6e-11e9-8693-f487e46784aa_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20191023212042/https://www.washingtonpost.com/local/legal-issues/ny-based-appeals-court-to-decide-whether-manhattan-da-can-get-trumps-tax-returns/2019/10/22/8c491346-ef6e-11e9-8693-f487e46784aa_story.html) from the original on October 23, 2019. Retrieved October 23, 2019.
146. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-153)**
Aratani, Lauren (October 23, 2019). ["Trump couldn't be prosecuted if he shot someone on Fifth Avenue, lawyer claims"](https://www.theguardian.com/us-news/2019/oct/23/donald-trump-immune-shoot-fifth-avenue-murder). *[The Guardian](https://en.wikipedia.org/wiki/The_Guardian "The Guardian")*. [Archived](https://web.archive.org/web/20191023212045/https://www.theguardian.com/us-news/2019/oct/23/donald-trump-immune-shoot-fifth-avenue-murder) from the original on October 23, 2019. Retrieved October 23, 2019.
147. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-154)**
["Oral argument audiorecording and transcript, *Trump v. Vance*"](https://www.c-span.org/video/?465172-1/circuit-hears-oral-argument-president-trumps-tax-returns-audio-only&live). *[C-SPAN](https://en.wikipedia.org/wiki/C-SPAN "C-SPAN")*. October 23, 2019. [Archived](https://web.archive.org/web/20201101104144/https://www.c-span.org/video/?465172-1%2Fcircuit-hears-oral-argument-president-trumps-tax-returns-audio-only&live) from the original on November 1, 2020. Retrieved November 17, 2020.
148. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WeiserLiptak_155-0)**
Weiser, Benjamin; Liptak, Adam (November 4, 2019). ["Trump Taxes: Appeals Court Rules President Must Turn Over 8 Years of Tax Returns"](https://www.nytimes.com/2019/11/04/nyregion/trump-taxes-vance-appeal.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20191105035500/https://www.nytimes.com/2019/11/04/nyregion/trump-taxes-vance-appeal.html) from the original on November 5, 2019. Retrieved November 5, 2019.
149. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-2dCir_156-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-2dCir_156-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-2dCir_156-2)
*[Trump v. Vance](https://en.wikipedia.org/wiki/Trump_v._Vance "Trump v. Vance")*
, [941 F.3d 631](https://scholar.google.com/scholar_case?case=7897536651135881813) ([2d Cir.](https://en.wikipedia.org/wiki/2d_Cir. "2d Cir.") November 4, 2019).
150. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-VanceDocket_157-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-VanceDocket_157-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-VanceDocket_157-2)
["Case Files: *Trump v. Vance*"](https://www.scotusblog.com/case-files/cases/trump-v-vance/). *[SCOTUSblog](https://en.wikipedia.org/wiki/SCOTUSblog "SCOTUSblog")*. [Archived](https://web.archive.org/web/20191122221459/https://www.scotusblog.com/case-files/cases/trump-v-vance/) from the original on November 22, 2019. Retrieved December 22, 2019. "S. Ct. No. 19-635"
151. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-158)**
[Biskupic, Joan](https://en.wikipedia.org/wiki/Joan_Biskupic "Joan Biskupic") (April 3, 2020). ["Delay in Trump's financial documents cases clouds House power on investigations"](https://www.cnn.com/2020/04/03/politics/supreme-court-trump-documents-coronavirus/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20200405055342/https://www.cnn.com/2020/04/03/politics/supreme-court-trump-documents-coronavirus/index.html) from the original on April 5, 2020. Retrieved April 4, 2020.
152. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-159)**
Liptak, Adam (May 12, 2020). ["Supreme Court Hints at Split Decision in Two Cases on Obtaining Trump's Financial Records"](https://www.nytimes.com/2020/05/12/us/supreme-court-trump-tax-returns.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200927084249/https://www.nytimes.com/2020/05/12/us/supreme-court-trump-tax-returns.html) from the original on September 27, 2020. Retrieved September 28, 2020.
153. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-160)**
Howe, Amy (July 9, 2020). ["Opinion analysis: Disputes over Trump financial records to continue"](https://www.scotusblog.com/2020/07/opinion-analysis-disputes-over-trump-financial-records-to-continue/). *[SCOTUSblog](https://en.wikipedia.org/wiki/SCOTUSblog "SCOTUSblog")*. [Archived](https://web.archive.org/web/20200929095322/https://www.scotusblog.com/2020/07/opinion-analysis-disputes-over-trump-financial-records-to-continue/) from the original on September 29, 2020. Retrieved September 28, 2020.
154. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-161)**
Weiser, Benjamin; Rashbaum, William K. (August 20, 2020). ["Trump Must Turn Over Tax Returns to D.A., Judge Rules"](https://www.nytimes.com/2020/08/20/nyregion/donald-trump-taxes-cyrus-vance.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200821173203/https://www.nytimes.com/2020/08/20/nyregion/donald-trump-taxes-cyrus-vance.html) from the original on August 21, 2020. Retrieved August 21, 2020.
155. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-162)**
Breuninger, Kevin (August 21, 2020). ["Judge denies Trump's bid for a stay of subpoena in Manhattan DA's tax records case"](https://www.cnbc.com/2020/08/21/judge-denies-trumps-bid-for-a-stay-of-subpoena-in-manhattan-das-tax-records-case.html). [CNBC](https://en.wikipedia.org/wiki/CNBC "CNBC"). [Archived](https://web.archive.org/web/20200822000806/https://www.cnbc.com/2020/08/21/judge-denies-trumps-bid-for-a-stay-of-subpoena-in-manhattan-das-tax-records-case.html) from the original on August 22, 2020. Retrieved August 21, 2020.
156. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-163)**
Scannell, Kara; Polantz, Katelyn (August 22, 2020). ["Appeals court sets September 1 hearing on deadline for Trump's financial records subpoena"](https://www.cnn.com/2020/08/21/politics/trump-motion-tax-records/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20200822000209/https://www.cnn.com/2020/08/21/politics/trump-motion-tax-records/index.html) from the original on August 22, 2020. Retrieved August 21, 2020.
157. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-164)**
Weiser, Benjamin; Rashbaum, William K. (September 1, 2020). ["Trump Wins Another Delay in Turning Over Tax Returns"](https://www.nytimes.com/2020/09/01/nyregion/trump-taxes-vance-lawsuit.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200903030403/https://www.nytimes.com/2020/09/01/nyregion/trump-taxes-vance-lawsuit.html) from the original on September 3, 2020. Retrieved September 2, 2020.
158. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-165)**
Wester, Jane (September 25, 2020). ["2nd Circuit Panel Grills Trump Lawyers on Plausibility of Argument Limiting Scope of Grand Jury Probe"](https://www.law.com/newyorklawjournal/2020/09/25/2nd-circuit-panel-grills-trump-lawyers-on-plausibility-of-argument-limiting-scope-of-grand-jury-probe/). *New York Law Journal*. [Archived](https://web.archive.org/web/20201004090126/https://www.law.com/newyorklawjournal/2020/09/25/2nd-circuit-panel-grills-trump-lawyers-on-plausibility-of-argument-limiting-scope-of-grand-jury-probe/) from the original on October 4, 2020. Retrieved September 28, 2020.
159. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-166)**
Weiser, Benjamin; Rashbaum, William K. (September 25, 2020). ["Judges Express Skepticism Over Trump's Bid to Block Tax Return Subpoena"](https://www.nytimes.com/2020/09/25/nyregion/trump-tax-returns-subpoena.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200928093124/https://www.nytimes.com/2020/09/25/nyregion/trump-tax-returns-subpoena.html) from the original on September 28, 2020. Retrieved September 28, 2020.
160. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-167)**
Neumeister, Larry (October 7, 2020). ["Appeals court: Trump must turn over taxes to prosecutor"](https://apnews.com/article/donald-trump-new-york-ruth-bader-ginsburg-cyrus-vance-jr-subpoenas-ab8f19ba2b8d311f547bd6f443ed7b92). *[Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. [Archived](https://web.archive.org/web/20201007142003/https://apnews.com/article/donald-trump-new-york-ruth-bader-ginsburg-cyrus-vance-jr-subpoenas-ab8f19ba2b8d311f547bd6f443ed7b92) from the original on October 7, 2020. Retrieved October 7, 2020.
161. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto4_168-0)**
de Vogue, Ariane (February 22, 2021). ["Supreme Court allows release of Trump tax returns to NY prosecutor"](https://www.cnn.com/2021/02/22/politics/supreme-court-trump-taxes-vance/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. Retrieved September 22, 2023.
162. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-169)**
Liptak, Adam (February 22, 2021). ["Supreme Court Denies Trump's Final Bid to Block Release of Financial Records"](https://www.nytimes.com/2021/02/22/us/politics/supreme-court-trump-taxes-financial-records.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. Retrieved September 22, 2023.
163. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:1_170-0)**
Scannell, Kara; Prokupecz, Shimon; Cole, Devan (February 25, 2021). ["Trump's tax returns and related records turned over to Manhattan district attorney"](https://edition.cnn.com/2021/02/25/politics/trump-taxes-mazars-vance/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). Retrieved February 25, 2021.
164. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-171)**
Winter, Tom; Edelman, Adam (February 25, 2021). ["Trump's tax returns handed over to Manhattan prosecutors"](https://www.nbcnews.com/politics/donald-trump/manhattan-d-vance-possession-trump-s-taxes-n1258834). [NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News"). Retrieved February 25, 2021.
165. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-172)**
["New York prosecutors interview Michael Cohen an 8th time in Trump inquiry"](https://wgntv.com/news/new-york-prosecutors-interview-michael-cohen-an-8th-time-in-trump-inquiry/). *[WGN-TV](https://en.wikipedia.org/wiki/WGN-TV "WGN-TV")*. [Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press"). March 19, 2021. [Archived](https://web.archive.org/web/20210320034430/https://wgntv.com/news/new-york-prosecutors-interview-michael-cohen-an-8th-time-in-trump-inquiry/) from the original on March 20, 2021. Retrieved March 23, 2021.
166. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-173)**
Mustian, Jim; Sisak, Michael R. (March 17, 2021). ["Trump's taxes in hand, Manhattan DA's probe heats up"](https://apnews.com/article/donald-trump-taxes-new-york-prosecutors-investigation-218987d4dbac510158c35d5850f5e492). *[AP News](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. Retrieved March 23, 2021.
167. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-174)**
Eisler, Peter; Szep, Jason (February 19, 2021). ["New York City Tax Agency Subpoenaed In Trump Criminal Probe"](https://www.huffpost.com/entry/manhattan-district-attorney-cy-vance-trump-probe_n_603092fac5b66dfc101ec310). *[HuffPost](https://en.wikipedia.org/wiki/HuffPost "HuffPost")*. Retrieved February 20, 2021.
168. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-175)**
Fahrenthold, David A. (May 5, 2019). ["Trump's early financial losses were so steep that he did not pay income taxes for eight years, according to new report"](https://www.washingtonpost.com/politics/trumps-early-financial-losses-were-so-steep-that-he-did-not-pay-income-taxes-for-eight-years-according-to-new-report/2019/05/07/cb019e4a-7120-11e9-8be0-ca575670e91c_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190508015459/https://www.washingtonpost.com/politics/trumps-early-financial-losses-were-so-steep-that-he-did-not-pay-income-taxes-for-eight-years-according-to-new-report/2019/05/07/cb019e4a-7120-11e9-8be0-ca575670e91c_story.html) from the original on May 8, 2019. Retrieved May 5, 2019.
169. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-5_takeaways_2019_176-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-5_takeaways_2019_176-1)
Craig, Susanne; Buettner, Russ (May 7, 2019). ["5 Takeaways From 10 Years of Trump Tax Figures"](https://www.nytimes.com/2019/05/07/us/trump-tax-figures.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [ISSN](https://en.wikipedia.org/wiki/ISSN_\(identifier\) "ISSN (identifier)") [0362-4331](https://search.worldcat.org/issn/0362-4331). [Archived](https://web.archive.org/web/20190508230331/https://www.nytimes.com/2019/05/07/us/trump-tax-figures.html) from the original on May 8, 2019. Retrieved May 9, 2019.
170. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-177)**
Calia, Mike (May 8, 2019). ["Trump defends tax tactics after NYT probe says he racked up more than \$1 billion in losses: 'It was sport'"](https://www.cnbc.com/2019/05/08/trump-defends-tax-tactics-after-nyt-story-says-he-racked-up-more-than-1-billion-in-losses-it-was-sport.html). [CNBC](https://en.wikipedia.org/wiki/CNBC "CNBC"). [Archived](https://web.archive.org/web/20190508112625/https://www.cnbc.com/2019/05/08/trump-defends-tax-tactics-after-nyt-story-says-he-racked-up-more-than-1-billion-in-losses-it-was-sport.html) from the original on May 8, 2019. Retrieved May 8, 2019.
171. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-3) [***e***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-4) [***f***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-5) [***g***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-6) [***h***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-7) [***i***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-8) [***j***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-9) [***k***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-10) [***l***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-11) [***m***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-12)
Leonhardt, David (September 27, 2020). ["18 Revelations From a Trove of Trump Tax Records"](https://www.nytimes.com/2020/09/27/us/trump-taxes-takeaways.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200927224339/https://www.nytimes.com/2020/09/27/us/trump-taxes-takeaways.html) from the original on September 27, 2020. Retrieved September 27, 2020.
172. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-179)**
Buettner, Russ; McIntire, Mike; Craig, Susanne; Collins, Keith (September 29, 2020). ["Trump Paid \$750 in Federal Income Taxes in 2017. Here's the Math"](https://www.nytimes.com/2020/09/29/us/trump-750-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [ISSN](https://en.wikipedia.org/wiki/ISSN_\(identifier\) "ISSN (identifier)") [0362-4331](https://search.worldcat.org/issn/0362-4331). [Archived](https://web.archive.org/web/20201001191227/https://www.nytimes.com/2020/09/29/us/trump-750-taxes.html) from the original on October 1, 2020. Retrieved October 1, 2020.
173. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Lifeline_180-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Lifeline_180-1)
McIntire, Mike; Buettner, Russ; Craig, Susanne (September 28, 2020). ["How Reality-TV Fame Handed Trump a \$427 Million Lifeline"](https://www.nytimes.com/interactive/2020/09/28/us/donald-trump-taxes-apprentice.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20201001172923/https://www.nytimes.com/interactive/2020/09/28/us/donald-trump-taxes-apprentice.html) from the original on October 1, 2020. Retrieved October 1, 2020.
174. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-181)**
Haberman, Maggie; Weiser, Benjamin (October 29, 2018). ["Trump Persuaded Struggling People to Invest in Scams, Lawsuit Says"](https://www.nytimes.com/2018/10/29/nyregion/trump-acn-lawsuit.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20201007144811/https://www.nytimes.com/2018/10/29/nyregion/trump-acn-lawsuit.html) from the original on October 7, 2020. Retrieved October 1, 2020.
175. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BBCNoTax_182-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BBCNoTax_182-1)
["Trump on paying no tax: 'It's fake news'"](https://www.bbc.co.uk/news/av/world-us-canada-54322121). *[BBC News](https://en.wikipedia.org/wiki/BBC_News "BBC News")*. September 28, 2020. [Archived](https://web.archive.org/web/20200928064219/https://www.bbc.co.uk/news/av/world-us-canada-54322121) from the original on September 28, 2020. Retrieved September 28, 2020.
176. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-183)**
Phelps, Jordyn (September 28, 2020). ["Trump, White House blend denials, justifications in reaction to New York Times story on his taxes"](https://abcnews.go.com/Politics/trump-white-house-blend-denials-justifications-reaction-york/story?id=73291795). *ABC News*. [Archived](https://web.archive.org/web/20200929144441/https://abcnews.go.com/Politics/trump-white-house-blend-denials-justifications-reaction-york/story?id=73291795) from the original on September 29, 2020. Retrieved September 29, 2020.
177. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-184)**
Wagner, John (September 28, 2020). ["In tweets, Trump does not dispute facts of Times taxes report but criticizes its 'bad intent'"](https://www.washingtonpost.com/elections/2020/09/28/trump-biden-live-updates/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20200928152848/https://www.washingtonpost.com/elections/2020/09/28/trump-biden-live-updates/) from the original on September 28, 2020. Retrieved September 28, 2020.
178. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-185)**
Edelman, Adam (September 28, 2020). ["Speaker Pelosi says Trump's taxes reveal 'national security' issue"](https://www.nbcnews.com/politics/2020-election/speaker-pelosi-says-trump-s-taxes-reveal-national-security-issue-n1241255). [NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News"). [Archived](https://web.archive.org/web/20200928210217/https://www.nbcnews.com/politics/2020-election/speaker-pelosi-says-trump-s-taxes-reveal-national-security-issue-n1241255) from the original on September 28, 2020. Retrieved September 28, 2020.
179. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-186)**
Johnston, David Cay (January 8, 2023). ["Alvin Bragg's roadmap to convict Donald Trump"](https://www.nydailynews.com/opinion/ny-oped-trump-taxes-20230108-kzmcjigc4nfq7ep2eroeougiha-story.html). *[New York Daily News](https://en.wikipedia.org/wiki/New_York_Daily_News "New York Daily News")*. Retrieved January 16, 2023.
180. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-187)**
["Trump tax returns prove his lies: His STAR property breaks were correct as he had negative income"](https://www.nydailynews.com/opinion/ny-edit-trump-taxes-20230123-jvyof2bl2nf67osfvc3t6etfly-story.html). *[New York Daily News](https://en.wikipedia.org/wiki/New_York_Daily_News "New York Daily News")*. January 23, 2023. [Archived](https://web.archive.org/web/20230127041012/https://www.nydailynews.com/opinion/ny-edit-trump-taxes-20230123-jvyof2bl2nf67osfvc3t6etfly-story.html) from the original on January 27, 2023. Retrieved January 27, 2023.
181. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-188)**
Buettner, Russ; Kiel, Paul (May 11, 2024). ["Trump May Owe \$100 Million From Double-Dip Tax Breaks, Audit Shows"](https://www.nytimes.com/2024/05/11/us/trump-taxes-audit-chicago.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. Retrieved May 11, 2024.
182. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-189)**
Ellis, Emma Grey (January 26, 2017). ["A Petition Didn't Make Trump Give Up His Tax Returns – But It Made Him Listen"](https://www.wired.com/2017/01/petition-didnt-make-trump-give-tax-returns-made-listen/). *Wired*. [Archived](https://web.archive.org/web/20170128213639/https://www.wired.com/2017/01/petition-didnt-make-trump-give-tax-returns-made-listen/) from the original on January 28, 2017. Retrieved January 31, 2017.
183. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-190)**
Lam, Bourree (April 15, 2017). ["The Fight Over Trump's Tax Returns Isn't Over"](https://www.theatlantic.com/business/archive/2017/04/trump-tax-march/523116/). *[The Atlantic](https://en.wikipedia.org/wiki/The_Atlantic "The Atlantic")*. [Archived](https://web.archive.org/web/20190320130331/https://www.theatlantic.com/business/archive/2017/04/trump-tax-march/523116/) from the original on March 20, 2019. Retrieved April 9, 2019.
184. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-191)**
Revesz, Rachel (January 22, 2017). ["Kellyanne Conway says President Trump will not release his tax returns"](https://www.independent.co.uk/news/world/americas/donald-trump-kellyanne-conway-tax-returns-will-not-release-under-audit-conflicts-of-interest-a7540621.html). *[The Independent](https://en.wikipedia.org/wiki/The_Independent "The Independent")*. [Archived](https://web.archive.org/web/20191007155414/https://www.independent.co.uk/news/world/americas/donald-trump-kellyanne-conway-tax-returns-will-not-release-under-audit-conflicts-of-interest-a7540621.html) from the original on October 7, 2019. Retrieved October 7, 2019.
185. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-192)**
Jamieson, Amber (April 12, 2017). ["Tax March: how a law professor sparked a global event to demand Trump's returns"](https://www.theguardian.com/us-news/2017/apr/12/tax-march-trump-tax-returns-activism-jennifer-taub). *[The Guardian](https://en.wikipedia.org/wiki/The_Guardian "The Guardian")*. [Archived](https://web.archive.org/web/20191026120219/https://www.theguardian.com/us-news/2017/apr/12/tax-march-trump-tax-returns-activism-jennifer-taub) from the original on October 26, 2019. Retrieved October 17, 2019.
186. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-193)**
["'Tax March' protests demand release of Trump's tax returns"](https://www.cbsnews.com/news/tax-march-protests-demand-donald-trump-to-release-tax-returns/). [CBS News](https://en.wikipedia.org/wiki/CBS_News "CBS News"). [Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press"). April 15, 2017. [Archived](https://web.archive.org/web/20191017192707/https://www.cbsnews.com/news/tax-march-protests-demand-donald-trump-to-release-tax-returns/) from the original on October 17, 2019. Retrieved October 17, 2019.
187. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-194)**
Francescani, Chris; Ramstack, Tom (April 15, 2017). ["Thousands at rallies demand Trump release tax returns"](https://www.reuters.com/article/us-usa-trump-taxes/thousands-at-rallies-demand-trump-release-tax-returns-idUSKBN17H0FW). *[Reuters](https://en.wikipedia.org/wiki/Reuters "Reuters")*. [Archived](https://web.archive.org/web/20191017192644/https://www.reuters.com/article/us-usa-trump-taxes/thousands-at-rallies-demand-trump-release-tax-returns-idUSKBN17H0FW) from the original on October 17, 2019. Retrieved October 17, 2019.
188. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-guardian-30jul2019_195-0)**
["California governor signs law that would require Trump to release tax returns"](https://www.theguardian.com/us-news/2019/jul/30/california-governor-signs-law-that-would-require-trump-to-release-tax-returns). *[The Guardian](https://en.wikipedia.org/wiki/The_Guardian "The Guardian")*. [Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press"). July 30, 2019. [Archived](https://web.archive.org/web/20190730182808/https://www.theguardian.com/us-news/2019/jul/30/california-governor-signs-law-that-would-require-trump-to-release-tax-returns) from the original on July 30, 2019. Retrieved July 30, 2019.
189. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-CalInjunction_196-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-CalInjunction_196-1)
Myers, John (September 19, 2019). ["Federal judge blocks California law to force disclosure of Trump's tax returns"](https://www.latimes.com/california/story/2019-09-19/trump-tax-returns-federal-court-challenge-california). *[Los Angeles Times](https://en.wikipedia.org/wiki/Los_Angeles_Times "Los Angeles Times")*. [Archived](https://web.archive.org/web/20191019131114/https://www.latimes.com/california/story/2019-09-19/trump-tax-returns-federal-court-challenge-california) from the original on October 19, 2019. Retrieved October 16, 2019.
190. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-197)**
Myers, John (October 2, 2019). ["California will appeal judge's decision to block law requiring Trump's tax returns"](https://www.latimes.com/california/story/2019-10-01/california-appeal-judge-trump-tax-returns). *[Los Angeles Times](https://en.wikipedia.org/wiki/Los_Angeles_Times "Los Angeles Times")*. [Archived](https://web.archive.org/web/20191016160052/https://www.latimes.com/california/story/2019-10-01/california-appeal-judge-trump-tax-returns) from the original on October 16, 2019. Retrieved October 16, 2019.
191. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-198)**
Tay, Daniel (December 17, 2019). ["9th Circ. Tosses Suits On Calif.'s Invalidated Tax Return Law"](https://www.law360.com/articles/1229287/9th-circ-tosses-suits-on-calif-s-invalidated-tax-return-law). *[Law360](https://en.wikipedia.org/wiki/Law360 "Law360")*. [Archived](https://web.archive.org/web/20191223164155/https://www.law360.com/articles/1229287/9th-circ-tosses-suits-on-calif-s-invalidated-tax-return-law) from the original on December 23, 2019. Retrieved December 23, 2019.
192. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-199)**
["Jessica Millan Patterson et al., Petitioners, v. Alex Padilla, as Secretary of State, etc., Respondent. S257302"](https://www.courts.ca.gov/opinions/archive/S257302.PDF) (PDF). *[Supreme Court of California](https://en.wikipedia.org/wiki/Supreme_Court_of_California "Supreme Court of California")*. November 21, 2019. [Archived](https://web.archive.org/web/20200828034215/https://www.courts.ca.gov/opinions/archive/S257302.PDF) (PDF) from the original on August 28, 2020. Retrieved August 20, 2020.
193. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:0_200-0)**
Anderson, Bryan (November 21, 2019). ["California can't force Donald Trump to release tax returns, state Supreme Court rules"](https://www.sacbee.com/news/politics-government/capitol-alert/article237248624.html). *The Sacramento Bee*. [Archived](https://web.archive.org/web/20191122010709/https://www.sacbee.com/news/politics-government/capitol-alert/article237248624.html) from the original on November 22, 2019. Retrieved November 21, 2019.
194. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-201)**
Smith, Allan (May 8, 2019). ["N.Y. state Senate passes bill allowing Congress to get Trump tax returns; The state Senate also passed legislation that would make it easier for the state to prosecute individuals who were pardoned by the president"](https://www.nbcnews.com/politics/donald-trump/ny-state-senate-passes-bill-allowing-congress-get-trump-tax-n1003396). [NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News"). [Archived](https://web.archive.org/web/20190923155029/https://www.nbcnews.com/politics/donald-trump/ny-state-senate-passes-bill-allowing-congress-get-trump-tax-n1003396) from the original on September 23, 2019. Retrieved May 9, 2019.
195. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-202)**
Naham, Matt (May 8, 2019). ["New York Senate Passes Bill to Let Congress See President Trump's State Tax Returns"](https://lawandcrime.com/high-profile/new-york-senate-passes-bill-to-let-congress-see-president-trumps-state-tax-returns). *LawAndCrime.com*. [Archived](https://web.archive.org/web/20190508231427/https://lawandcrime.com/high-profile/new-york-senate-passes-bill-to-let-congress-see-president-trumps-state-tax-returns/) from the original on May 8, 2019. Retrieved May 9, 2019.
196. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-203)**
Hagen, Lisa (July 8, 2019). ["Cuomo Signs Bill Allowing New York to Release Trump's State Tax Returns"](https://www.usnews.com/news/national-news/articles/2019-07-08/cuomo-signs-bill-allowing-new-york-to-release-trumps-state-tax-returns). *[U.S. News & World Report](https://en.wikipedia.org/wiki/U.S._News_%26_World_Report "U.S. News & World Report")*. [Archived](https://web.archive.org/web/20201107234318/https://www.usnews.com/news/national-news/articles/2019-07-08/cuomo-signs-bill-allowing-new-york-to-release-trumps-state-tax-returns) from the original on November 7, 2020. Retrieved September 29, 2020.
197. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TrumpSuitNY_204-0)**
Fandos, Nicholas; McKinley, Jesse (July 23, 2019). ["Trump Sues New York and Congress to Shield His State Tax Returns"](https://www.nytimes.com/2019/07/23/us/politics/trump-tax-returns-new-york.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190724035547/https://www.nytimes.com/2019/07/23/us/politics/trump-tax-returns-new-york.html) from the original on July 24, 2019. Retrieved July 24, 2019.
198. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Polantz_205-0)**
Polantz, Katelyn (November 11, 2019). ["Trump can't sue New York state in DC federal court to stop release of tax returns, judge says"](https://www.cnn.com/2019/11/11/politics/donald-trump-tax-returns/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20191111221642/https://www.cnn.com/2019/11/11/politics/donald-trump-tax-returns/index.html) from the original on November 11, 2019. Retrieved November 11, 2019.
## Further reading
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=23 "Edit section: Further reading")\]
- ["IRS Audit of Trump Could Cost Former President More Than \$100 Million"](https://www.propublica.org/article/trump-irs-audit-chicago-hotel-taxes) (May 11, 2024) by *[ProPublica](https://en.wikipedia.org/wiki/ProPublica "ProPublica")*
## External links
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=24 "Edit section: External links")\]
[](https://en.wikipedia.org/wiki/File:Commons-logo.svg)
Wikimedia Commons has media related to [Tax returns of Donald Trump](https://commons.wikimedia.org/wiki/Category:Tax_returns_of_Donald_Trump "commons:Category:Tax returns of Donald Trump").
- [Donald J. Trump full tax filings, 2015–2020](https://waysandmeans.house.gov/sites/democrats.waysandmeans.house.gov/files/wysiwyg_uploaded/Attachment_E.zip) (1.2 GB)
- [Donald J. Trump Form 1040 only, 2015–2020](https://www.scribd.com/document/617087022/Individual-1040-Only-2015-2020)
- House Committee on Ways and Means (December 20, 2022). ["Report on the Internal Revenue Service's Mandatory Audit Program Under the Prior Administration (2017–2020)"](https://waysandmeans.house.gov/sites/democrats.waysandmeans.house.gov/files/documents/2022.12.20%20Final%20Report%20House%20Ways%20and%20Means.pdf) (PDF).
| [v](https://en.wikipedia.org/wiki/Template:Donald_Trump "Template:Donald Trump") [t](https://en.wikipedia.org/wiki/Template_talk:Donald_Trump "Template talk:Donald Trump") [e](https://en.wikipedia.org/wiki/Special:EditPage/Template:Donald_Trump "Special:EditPage/Template:Donald Trump")[Donald Trump](https://en.wikipedia.org/wiki/Donald_Trump "Donald Trump") | |
|---|---|
| [45th](https://en.wikipedia.org/wiki/First_presidency_of_Donald_Trump "First presidency of Donald Trump") (2017–2021) and [47th](https://en.wikipedia.org/wiki/Second_presidency_of_Donald_Trump "Second presidency of Donald Trump") (2025–present) [president of the United States](https://en.wikipedia.org/wiki/President_of_the_United_States "President of the United States") | |
| Life and politics | |
| | |
| [Early life and education](https://en.wikipedia.org/wiki/Early_life_and_education_of_Donald_Trump "Early life and education of Donald Trump") [Board of Peace](https://en.wikipedia.org/wiki/Board_of_Peace "Board of Peace") [Shield of the Americas](https://en.wikipedia.org/wiki/Shield_of_the_Americas "Shield of the Americas") ([United States Special Envoy for The Shield of the Americas](https://en.wikipedia.org/wiki/United_States_Special_Envoy_for_The_Shield_of_the_Americas "United States Special Envoy for The Shield of the Americas")) [Media career](https://en.wikipedia.org/wiki/Media_career_of_Donald_Trump "Media career of Donald Trump") *[The Apprentice](https://en.wikipedia.org/wiki/The_Apprentice_\(American_TV_series\) "The Apprentice (American TV series)")* [American football](https://en.wikipedia.org/wiki/Donald_Trump_and_American_football "Donald Trump and American football") [Golf](https://en.wikipedia.org/wiki/Donald_Trump_and_golf "Donald Trump and golf") [Honors and awards](https://en.wikipedia.org/wiki/List_of_awards_and_honors_received_by_Donald_Trump "List of awards and honors received by Donald Trump") [Makeup](https://en.wikipedia.org/wiki/Makeup_of_Donald_Trump "Makeup of Donald Trump") [Political positions](https://en.wikipedia.org/wiki/Political_positions_of_Donald_Trump "Political positions of Donald Trump") [Trumpism](https://en.wikipedia.org/wiki/Trumpism "Trumpism") [Relationship to fascism](https://en.wikipedia.org/wiki/Donald_Trump_and_fascism "Donald Trump and fascism") [Relationship to antisemitism](https://en.wikipedia.org/wiki/Donald_Trump_and_antisemitism "Donald Trump and antisemitism") [Rhetoric](https://en.wikipedia.org/wiki/Rhetoric_of_Donald_Trump "Rhetoric of Donald Trump") [Political endorsements](https://en.wikipedia.org/wiki/List_of_political_endorsements_by_Donald_Trump "List of political endorsements by Donald Trump") [False or misleading statements](https://en.wikipedia.org/wiki/False_or_misleading_statements_by_Donald_Trump "False or misleading statements by Donald Trump") [first term](https://en.wikipedia.org/wiki/False_or_misleading_statements_by_Donald_Trump_\(first_term\) "False or misleading statements by Donald Trump (first term)") [between terms](https://en.wikipedia.org/wiki/False_or_misleading_statements_by_Donald_Trump_\(between_terms\) "False or misleading statements by Donald Trump (between terms)") [second term](https://en.wikipedia.org/wiki/False_or_misleading_statements_by_Donald_Trump_\(second_term\) "False or misleading statements by Donald Trump (second term)") [promotion of conspiracy theories](https://en.wikipedia.org/wiki/List_of_conspiracy_theories_promoted_by_Donald_Trump "List of conspiracy theories promoted by Donald Trump") [Protests](https://en.wikipedia.org/wiki/Protests_against_Donald_Trump "Protests against Donald Trump") [timeline](https://en.wikipedia.org/wiki/Timeline_of_protests_against_Donald_Trump "Timeline of protests against Donald Trump") [Racial views](https://en.wikipedia.org/wiki/Racial_views_of_Donald_Trump "Racial views of Donald Trump") [Age and health concerns](https://en.wikipedia.org/wiki/Age_and_health_concerns_about_Donald_Trump "Age and health concerns about Donald Trump") [Religion](https://en.wikipedia.org/wiki/Donald_Trump_and_religion "Donald Trump and religion") | |
| [Business career](https://en.wikipedia.org/wiki/Business_career_of_Donald_Trump "Business career of Donald Trump") | [The Trump Organization](https://en.wikipedia.org/wiki/The_Trump_Organization "The Trump Organization") [legal affairs](https://en.wikipedia.org/wiki/Personal_and_business_legal_affairs_of_Donald_Trump "Personal and business legal affairs of Donald Trump") [business projects in Russia](https://en.wikipedia.org/wiki/Business_projects_of_Donald_Trump_in_Russia "Business projects of Donald Trump in Russia") [wealth](https://en.wikipedia.org/wiki/Wealth_of_Donald_Trump "Wealth of Donald Trump") [tax returns]() [Trump Media & Technology Group](https://en.wikipedia.org/wiki/Trump_Media_%26_Technology_Group "Trump Media & Technology Group") |
| [Security incidents](https://en.wikipedia.org/wiki/Security_incidents_involving_Donald_Trump "Security incidents involving Donald Trump") | [2016 Las Vegas incident](https://en.wikipedia.org/wiki/2016_Donald_Trump_Las_Vegas_rally_incident "2016 Donald Trump Las Vegas rally incident") [July 2024 assassination attempt](https://en.wikipedia.org/wiki/Attempted_assassination_of_Donald_Trump_in_Pennsylvania "Attempted assassination of Donald Trump in Pennsylvania") [raised-fist photographs](https://en.wikipedia.org/wiki/Donald_Trump_raised-fist_photographs "Donald Trump raised-fist photographs") [perpetrator](https://en.wikipedia.org/wiki/Thomas_Crooks "Thomas Crooks") [September 2024 assassination attempt](https://en.wikipedia.org/wiki/Attempted_assassination_of_Donald_Trump_in_Florida "Attempted assassination of Donald Trump in Florida") [perpetrator](https://en.wikipedia.org/wiki/Ryan_Routh "Ryan Routh") |
| [Family](https://en.wikipedia.org/wiki/Trump_family "Trump family") | |
| | |
| Children | [Donald Trump Jr.](https://en.wikipedia.org/wiki/Donald_Trump_Jr. "Donald Trump Jr.") [Ivanka Trump](https://en.wikipedia.org/wiki/Ivanka_Trump "Ivanka Trump") [Eric Trump](https://en.wikipedia.org/wiki/Eric_Trump "Eric Trump") [Tiffany Trump](https://en.wikipedia.org/wiki/Tiffany_Trump "Tiffany Trump") [Barron Trump](https://en.wikipedia.org/wiki/Barron_Trump "Barron Trump") |
| [Melania Trump](https://en.wikipedia.org/wiki/Melania_Trump "Melania Trump") (wife) [Fred Trump](https://en.wikipedia.org/wiki/Fred_Trump "Fred Trump") (father) [Mary Anne MacLeod Trump](https://en.wikipedia.org/wiki/Mary_Anne_MacLeod_Trump "Mary Anne MacLeod Trump") (mother) [Maryanne Trump Barry](https://en.wikipedia.org/wiki/Maryanne_Trump_Barry "Maryanne Trump Barry") (sister) [Fred Trump Jr.](https://en.wikipedia.org/wiki/Fred_Trump_Jr. "Fred Trump Jr.") (brother) [Robert Trump](https://en.wikipedia.org/wiki/Robert_Trump "Robert Trump") (brother) [Frederick Trump](https://en.wikipedia.org/wiki/Frederick_Trump "Frederick Trump") (grandfather) [Elizabeth Christ Trump](https://en.wikipedia.org/wiki/Elizabeth_Christ_Trump "Elizabeth Christ Trump") (grandmother) [John G. Trump](https://en.wikipedia.org/wiki/John_G._Trump "John G. Trump") (uncle) [Mary L. Trump](https://en.wikipedia.org/wiki/Mary_L._Trump "Mary L. Trump") (niece) [Fred Trump III](https://en.wikipedia.org/wiki/Fred_Trump_III "Fred Trump III") (nephew) [John W. Walter](https://en.wikipedia.org/wiki/John_W._Walter "John W. Walter") (cousin) | |
| Campaigns | |
| | |
| [2000 presidential campaign](https://en.wikipedia.org/wiki/Donald_Trump_2000_presidential_campaign "Donald Trump 2000 presidential campaign") "[Make America Great Again](https://en.wikipedia.org/wiki/Make_America_Great_Again "Make America Great Again")" [hat](https://en.wikipedia.org/wiki/Make_America_Great_Again#MAGA_hat "Make America Great Again") [Republican opposition](https://en.wikipedia.org/wiki/Republican_Accountability "Republican Accountability") [Never Trump movement](https://en.wikipedia.org/wiki/Never_Trump_movement "Never Trump movement") [2016](https://en.wikipedia.org/wiki/List_of_Republicans_who_opposed_the_Donald_Trump_2016_presidential_campaign "List of Republicans who opposed the Donald Trump 2016 presidential campaign") [Mitt Romney speech](https://en.wikipedia.org/wiki/Mitt_Romney%27s_2016_anti-Trump_speech "Mitt Romney's 2016 anti-Trump speech") [2020](https://en.wikipedia.org/wiki/List_of_Republicans_who_opposed_the_Donald_Trump_2020_presidential_campaign "List of Republicans who opposed the Donald Trump 2020 presidential campaign") [2024](https://en.wikipedia.org/wiki/List_of_Republicans_who_opposed_the_Donald_Trump_2024_presidential_campaign "List of Republicans who opposed the Donald Trump 2024 presidential campaign") [*Access Hollywood* recording](https://en.wikipedia.org/wiki/Donald_Trump_Access_Hollywood_tape "Donald Trump Access Hollywood tape") "[Kamala is for they/them](https://en.wikipedia.org/wiki/Kamala_is_for_they/them "Kamala is for they/them")" (attack ad) [Trump Bible](https://en.wikipedia.org/wiki/God_Bless_the_U.S.A._Bible "God Bless the U.S.A. Bible") "[God Bless the U.S.A.](https://en.wikipedia.org/wiki/God_Bless_the_U.S.A. "God Bless the U.S.A.")" (campaign song) "[Y.M.C.A.](https://en.wikipedia.org/wiki/Y.M.C.A._\(song\) "Y.M.C.A. (song)")" (campaign song) | |
| [2016](https://en.wikipedia.org/wiki/Donald_Trump_2016_presidential_campaign "Donald Trump 2016 presidential campaign") | [Announcement](https://en.wikipedia.org/wiki/Donald_Trump_2016_presidential_campaign#Announcement "Donald Trump 2016 presidential campaign") [Rallies](https://en.wikipedia.org/wiki/List_of_rallies_for_the_2016_Donald_Trump_presidential_campaign "List of rallies for the 2016 Donald Trump presidential campaign") [Links between campaign officials and Russian government officials](https://en.wikipedia.org/wiki/Links_between_Trump_associates_and_Russian_officials "Links between Trump associates and Russian officials") [Crossfire Hurricane](https://en.wikipedia.org/wiki/Crossfire_Hurricane_\(FBI_investigation\) "Crossfire Hurricane (FBI investigation)") [Republican primaries](https://en.wikipedia.org/wiki/2016_Republican_Party_presidential_primaries "2016 Republican Party presidential primaries") [debates](https://en.wikipedia.org/wiki/2016_Republican_Party_presidential_debates_and_forums "2016 Republican Party presidential debates and forums") [running mate selection](https://en.wikipedia.org/wiki/2016_Republican_Party_vice_presidential_candidate_selection "2016 Republican Party vice presidential candidate selection") [convention](https://en.wikipedia.org/wiki/2016_Republican_National_Convention "2016 Republican National Convention") [General election](https://en.wikipedia.org/wiki/2016_United_States_presidential_election "2016 United States presidential election") [endorsements](https://en.wikipedia.org/wiki/List_of_Donald_Trump_2016_presidential_campaign_endorsements "List of Donald Trump 2016 presidential campaign endorsements") [debates](https://en.wikipedia.org/wiki/2016_United_States_presidential_debates "2016 United States presidential debates") [reactions](https://en.wikipedia.org/wiki/International_reactions_to_the_2016_United_States_presidential_election "International reactions to the 2016 United States presidential election") [transition](https://en.wikipedia.org/wiki/First_presidential_transition_of_Donald_Trump "First presidential transition of Donald Trump") |
| [2020](https://en.wikipedia.org/wiki/Donald_Trump_2020_presidential_campaign "Donald Trump 2020 presidential campaign") | [Rallies](https://en.wikipedia.org/wiki/List_of_Donald_Trump_rallies_\(December_2016%E2%80%932022\)#2020_presidential_campaign "List of Donald Trump rallies (December 2016–2022)") [Tulsa rally](https://en.wikipedia.org/wiki/2020_Tulsa_Trump_rally "2020 Tulsa Trump rally") [Republican primaries](https://en.wikipedia.org/wiki/2020_Republican_Party_presidential_primaries "2020 Republican Party presidential primaries") [convention](https://en.wikipedia.org/wiki/2020_Republican_National_Convention "2020 Republican National Convention") [General election](https://en.wikipedia.org/wiki/2020_United_States_presidential_election "2020 United States presidential election") [political endorsements](https://en.wikipedia.org/wiki/List_of_Donald_Trump_2020_presidential_campaign_political_endorsements "List of Donald Trump 2020 presidential campaign political endorsements") [non-political endorsements](https://en.wikipedia.org/wiki/List_of_Donald_Trump_2020_presidential_campaign_non-political_endorsements "List of Donald Trump 2020 presidential campaign non-political endorsements") [debates](https://en.wikipedia.org/wiki/2020_United_States_presidential_debates "2020 United States presidential debates") [attempts to overturn](https://en.wikipedia.org/wiki/Attempts_to_overturn_the_2020_United_States_presidential_election "Attempts to overturn the 2020 United States presidential election") [fake electors plot](https://en.wikipedia.org/wiki/Trump_fake_electors_plot "Trump fake electors plot") [Chesebro memos](https://en.wikipedia.org/wiki/Kenneth_Chesebro#Legal_work "Kenneth Chesebro") [Eastman memos](https://en.wikipedia.org/wiki/Eastman_memos "Eastman memos") [lawsuits](https://en.wikipedia.org/wiki/Post-election_lawsuits_related_to_the_2020_U.S._presidential_election "Post-election lawsuits related to the 2020 U.S. presidential election") *[Texas v. Pennsylvania](https://en.wikipedia.org/wiki/Texas_v._Pennsylvania "Texas v. Pennsylvania")* [Jeffrey Clark letter](https://en.wikipedia.org/wiki/Jeffrey_Clark_letter "Jeffrey Clark letter") [Republican reactions to Trump's election fraud claims](https://en.wikipedia.org/wiki/Republican_reactions_to_Donald_Trump%27s_claims_of_2020_election_fraud "Republican reactions to Donald Trump's claims of 2020 election fraud") [Biden transition](https://en.wikipedia.org/wiki/Presidential_transition_of_Joe_Biden "Presidential transition of Joe Biden") |
| [2024](https://en.wikipedia.org/wiki/Donald_Trump_2024_presidential_campaign "Donald Trump 2024 presidential campaign") | [Announcement](https://en.wikipedia.org/wiki/Donald_Trump_2024_presidential_campaign#Announcement "Donald Trump 2024 presidential campaign") [Rallies](https://en.wikipedia.org/wiki/List_of_rallies_for_the_2024_Donald_Trump_presidential_campaign "List of rallies for the 2024 Donald Trump presidential campaign") [Republican primaries](https://en.wikipedia.org/wiki/2024_Republican_Party_presidential_primaries "2024 Republican Party presidential primaries") [debates](https://en.wikipedia.org/wiki/2024_Republican_Party_presidential_debates_and_forums "2024 Republican Party presidential debates and forums") [running mate selection](https://en.wikipedia.org/wiki/2024_Republican_Party_vice_presidential_candidate_selection "2024 Republican Party vice presidential candidate selection") [convention](https://en.wikipedia.org/wiki/2024_Republican_National_Convention "2024 Republican National Convention") [General election](https://en.wikipedia.org/wiki/2024_United_States_presidential_election "2024 United States presidential election") [eligibility](https://en.wikipedia.org/wiki/Presidential_eligibility_of_Donald_Trump "Presidential eligibility of Donald Trump") [endorsements](https://en.wikipedia.org/wiki/List_of_Donald_Trump_2024_presidential_campaign_endorsements "List of Donald Trump 2024 presidential campaign endorsements") [debates](https://en.wikipedia.org/wiki/2024_United_States_presidential_debates "2024 United States presidential debates") [transition](https://en.wikipedia.org/wiki/Second_presidential_transition_of_Donald_Trump "Second presidential transition of Donald Trump") |
| Legal affairs | [FBI investigation into handling of government documents](https://en.wikipedia.org/wiki/FBI_investigation_into_Donald_Trump%27s_handling_of_government_documents "FBI investigation into Donald Trump's handling of government documents") [FBI search of Mar-a-Lago](https://en.wikipedia.org/wiki/FBI_search_of_Mar-a-Lago "FBI search of Mar-a-Lago") [Gulf of Mexico naming controversy](https://en.wikipedia.org/wiki/Gulf_of_Mexico_naming_controversy "Gulf of Mexico naming controversy") [New York investigations of the Trump Organization](https://en.wikipedia.org/wiki/New_York_investigations_of_the_Trump_Organization "New York investigations of the Trump Organization") [Stormy Daniels scandal](https://en.wikipedia.org/wiki/Stormy_Daniels%E2%80%93Donald_Trump_scandal "Stormy Daniels–Donald Trump scandal") [civil](https://en.wikipedia.org/wiki/New_York_business_fraud_lawsuit_against_the_Trump_Organization "New York business fraud lawsuit against the Trump Organization") [criminal](https://en.wikipedia.org/wiki/New_York_investigations_of_the_Trump_Organization#Criminal_investigation "New York investigations of the Trump Organization") *[Carroll v. Trump](https://en.wikipedia.org/wiki/E._Jean_Carroll_v._Donald_J._Trump "E. Jean Carroll v. Donald J. Trump")* [*Trump v. United States* (2022)](https://en.wikipedia.org/wiki/Trump_v._United_States_\(2022\) "Trump v. United States (2022)") [Sexual misconduct allegations](https://en.wikipedia.org/wiki/Donald_Trump_sexual_misconduct_allegations "Donald Trump sexual misconduct allegations") [Epstein ties](https://en.wikipedia.org/wiki/Relationship_of_Donald_Trump_and_Jeffrey_Epstein "Relationship of Donald Trump and Jeffrey Epstein") State prosecutions [Georgia](https://en.wikipedia.org/wiki/Georgia_election_racketeering_prosecution "Georgia election racketeering prosecution") [New York](https://en.wikipedia.org/wiki/Prosecution_of_Donald_Trump_in_New_York "Prosecution of Donald Trump in New York") [Smith special counsel investigation](https://en.wikipedia.org/wiki/Smith_special_counsel_investigation "Smith special counsel investigation") Federal prosecution [classified documents case](https://en.wikipedia.org/wiki/Federal_prosecution_of_Donald_Trump_\(classified_documents_case\) "Federal prosecution of Donald Trump (classified documents case)") [election obstruction case](https://en.wikipedia.org/wiki/Federal_prosecution_of_Donald_Trump_\(election_obstruction_case\) "Federal prosecution of Donald Trump (election obstruction case)") [Trump mug shot](https://en.wikipedia.org/wiki/Mug_shot_of_Donald_Trump "Mug shot of Donald Trump") *[Trump v. United States](https://en.wikipedia.org/wiki/Trump_v._United_States "Trump v. United States")* |
| Related | [Foundation](https://en.wikipedia.org/wiki/Donald_J._Trump_Foundation "Donald J. Trump Foundation") [Presidential library](https://en.wikipedia.org/wiki/Donald_J._Trump_Presidential_Library "Donald J. Trump Presidential Library") [In popular culture](https://en.wikipedia.org/wiki/Donald_Trump_in_popular_culture "Donald Trump in popular culture") "[Best Sex I've Ever Had](https://en.wikipedia.org/wiki/Best_Sex_I%27ve_Ever_Had "Best Sex I've Ever Had")" [Trump dance](https://en.wikipedia.org/wiki/Trump_dance "Trump dance") [filmography](https://en.wikipedia.org/wiki/Donald_Trump_filmography "Donald Trump filmography") [in music](https://en.wikipedia.org/wiki/Donald_Trump_in_music "Donald Trump in music") [*SNL* parodies](https://en.wikipedia.org/wiki/Saturday_Night_Live_parodies_of_Donald_Trump "Saturday Night Live parodies of Donald Trump") [Residences](https://en.wikipedia.org/wiki/Residences_of_Donald_Trump "Residences of Donald Trump") [85-15 Wareham Place](https://en.wikipedia.org/wiki/Residences_of_Donald_Trump#Queens "Residences of Donald Trump") [Trump Tower](https://en.wikipedia.org/wiki/Trump_Tower "Trump Tower") [penthouse apartment](https://en.wikipedia.org/wiki/Trump_Tower_penthouse_of_Donald_Trump "Trump Tower penthouse of Donald Trump") [Bedminster](https://en.wikipedia.org/wiki/Trump_National_Golf_Club_Bedminster "Trump National Golf Club Bedminster") [Mar-a-Lago](https://en.wikipedia.org/wiki/Mar-a-Lago "Mar-a-Lago") *[The Visionary](https://en.wikipedia.org/wiki/The_Visionary "The Visionary")* [Colorado State Capitol portrait](https://en.wikipedia.org/wiki/Colorado_State_Capitol_portrait_of_Donald_Trump "Colorado State Capitol portrait of Donald Trump") Social media [media use](https://en.wikipedia.org/wiki/Social_media_use_by_Donald_Trump "Social media use by Donald Trump") [conflict](https://en.wikipedia.org/wiki/Donald_Trump%27s_conflict_with_the_media "Donald Trump's conflict with the media") [Feud with Elon Musk](https://en.wikipedia.org/wiki/Trump%E2%80%93Musk_feud "Trump–Musk feud") [Twitter](https://en.wikipedia.org/wiki/Twitter_use_by_Donald_Trump "Twitter use by Donald Trump") [wiretapping allegations](https://en.wikipedia.org/wiki/Trump_Tower_wiretapping_allegations "Trump Tower wiretapping allegations") *[Real News Update](https://en.wikipedia.org/wiki/Real_News_Update "Real News Update")* *[covfefe](https://en.wikipedia.org/wiki/Covfefe "Covfefe")* [Donald J. Trump State Park](https://en.wikipedia.org/wiki/Donald_J._Trump_State_Park "Donald J. Trump State Park") [Nicknames used](https://en.wikipedia.org/wiki/List_of_nicknames_used_by_Donald_Trump "List of nicknames used by Donald Trump") [Trump Force One](https://en.wikipedia.org/wiki/Trump_Force_One "Trump Force One") [Trump derangement syndrome](https://en.wikipedia.org/wiki/Trump_derangement_syndrome "Trump derangement syndrome") [Fort Trump](https://en.wikipedia.org/wiki/Fort_Trump "Fort Trump") [Official portraits](https://en.wikipedia.org/wiki/Official_portraits_of_Donald_Trump "Official portraits of Donald Trump") Support groups [Bikers for Trump](https://en.wikipedia.org/wiki/Bikers_for_Trump "Bikers for Trump") [Blacks for Trump](https://en.wikipedia.org/wiki/Michael_the_Black_Man "Michael the Black Man") [Black Voices for Trump](https://en.wikipedia.org/wiki/Black_Voices_for_Trump "Black Voices for Trump") [Gays for Trump](https://en.wikipedia.org/wiki/Gays_for_Trump "Gays for Trump") [Trumpettes USA](https://en.wikipedia.org/wiki/Trumpettes_USA "Trumpettes USA") [Women for Trump](https://en.wikipedia.org/wiki/Women_for_Trump "Women for Trump") [Pseudonyms](https://en.wikipedia.org/wiki/Pseudonyms_used_by_Donald_Trump "Pseudonyms used by Donald Trump") [Wikipedia coverage](https://en.wikipedia.org/wiki/Wikipedia_coverage_of_Donald_Trump "Wikipedia coverage of Donald Trump") |
| **[← Barack Obama](https://en.wikipedia.org/wiki/Barack_Obama "Barack Obama")** **[← Joe Biden →](https://en.wikipedia.org/wiki/Joe_Biden "Joe Biden")**  [Category](https://en.wikipedia.org/wiki/Category:Donald_Trump "Category:Donald Trump") | |
| [v](https://en.wikipedia.org/wiki/Template:Trump_businesses "Template:Trump businesses") [t](https://en.wikipedia.org/wiki/Template_talk:Trump_businesses "Template talk:Trump businesses") [e](https://en.wikipedia.org/wiki/Special:EditPage/Template:Trump_businesses "Special:EditPage/Template:Trump businesses")[Businesses](https://en.wikipedia.org/wiki/Business_career_of_Donald_Trump "Business career of Donald Trump") of [Donald Trump](https://en.wikipedia.org/wiki/Donald_Trump "Donald Trump") | |
|---|---|
| **[The Trump Organization](https://en.wikipedia.org/wiki/The_Trump_Organization "The Trump Organization")** [Donald Trump Jr.](https://en.wikipedia.org/wiki/Donald_Trump_Jr. "Donald Trump Jr.") [Eric Trump](https://en.wikipedia.org/wiki/Eric_Trump "Eric Trump") [Allen Weisselberg](https://en.wikipedia.org/wiki/Allen_Weisselberg "Allen Weisselberg") [Personal and business legal affairs of Donald Trump](https://en.wikipedia.org/wiki/Personal_and_business_legal_affairs_of_Donald_Trump "Personal and business legal affairs of Donald Trump") [List of things named after Donald Trump](https://en.wikipedia.org/wiki/List_of_things_named_after_Donald_Trump "List of things named after Donald Trump") | |
| [NYC](https://en.wikipedia.org/wiki/New_York_City "New York City") properties | [The Trump Building (40 Wall Street)](https://en.wikipedia.org/wiki/40_Wall_Street "40 Wall Street") [Trump Parc and Trump Parc East](https://en.wikipedia.org/wiki/Trump_Parc "Trump Parc") [Trump Park Avenue](https://en.wikipedia.org/wiki/Trump_Park_Avenue "Trump Park Avenue") [Trump Tower](https://en.wikipedia.org/wiki/Trump_Tower "Trump Tower") [Trump World Tower](https://en.wikipedia.org/wiki/Trump_World_Tower "Trump World Tower") |
| Hotels and resorts | Trump International Hotel and Tower [Chicago](https://en.wikipedia.org/wiki/Trump_International_Hotel_and_Tower_\(Chicago\) "Trump International Hotel and Tower (Chicago)") [Las Vegas](https://en.wikipedia.org/wiki/Trump_International_Hotel_Las_Vegas "Trump International Hotel Las Vegas") [2025 explosion](https://en.wikipedia.org/wiki/2025_Las_Vegas_Cybertruck_explosion "2025 Las Vegas Cybertruck explosion") [Maldives](https://en.wikipedia.org/wiki/Trump_International_Hotel_Maldives "Trump International Hotel Maldives") [New York City](https://en.wikipedia.org/wiki/Trump_International_Hotel_and_Tower_\(New_York_City\) "Trump International Hotel and Tower (New York City)") [Mar-a-Lago](https://en.wikipedia.org/wiki/Mar-a-Lago "Mar-a-Lago") |
| Golf courses | |
| | |
| U.S. | [Bedminster, NJ](https://en.wikipedia.org/wiki/Trump_National_Golf_Club_Bedminster "Trump National Golf Club Bedminster") ["Doral" Miami, FL](https://en.wikipedia.org/wiki/Trump_National_Doral_Miami "Trump National Doral Miami") [Jupiter, FL](https://en.wikipedia.org/wiki/Trump_National_Golf_Club_Jupiter "Trump National Golf Club Jupiter") [Los Angeles, CA](https://en.wikipedia.org/wiki/Trump_National_Golf_Club_Los_Angeles "Trump National Golf Club Los Angeles") [Pine Hill, NJ](https://en.wikipedia.org/wiki/Trump_National_Golf_Club_Philadelphia "Trump National Golf Club Philadelphia") [Washington, D.C.](https://en.wikipedia.org/wiki/Trump_National_Golf_Club_Washington,_D.C. "Trump National Golf Club Washington, D.C.") [Westchester, NY](https://en.wikipedia.org/wiki/Trump_National_Golf_Club_Westchester "Trump National Golf Club Westchester") [West Palm Beach, FL](https://en.wikipedia.org/wiki/Trump_International_Golf_Club_\(West_Palm_Beach\) "Trump International Golf Club (West Palm Beach)") |
| Europe | [Balmedie, Scotland](https://en.wikipedia.org/wiki/Trump_International_Golf_Links,_Scotland "Trump International Golf Links, Scotland") [wind farm dispute](https://en.wikipedia.org/wiki/Trump_International_Golf_Club_Scotland_Ltd_v_The_Scottish_Ministers "Trump International Golf Club Scotland Ltd v The Scottish Ministers") [Doonbeg, Ireland](https://en.wikipedia.org/wiki/Trump_International_Golf_Links_and_Hotel_Ireland "Trump International Golf Links and Hotel Ireland") [Turnberry, Scotland](https://en.wikipedia.org/wiki/Turnberry_\(golf_course\) "Turnberry (golf course)") |
| Other current ventures | [\$Trump](https://en.wikipedia.org/wiki/$Trump "$Trump") [Cryptocurrency](https://en.wikipedia.org/wiki/Cryptocurrency_in_the_second_Donald_Trump_administration "Cryptocurrency in the second Donald Trump administration") [Never Surrender High-Top](https://en.wikipedia.org/wiki/Never_Surrender_High-Top "Never Surrender High-Top") [Trump Media & Technology Group](https://en.wikipedia.org/wiki/Trump_Media_%26_Technology_Group "Trump Media & Technology Group") [Truth Social](https://en.wikipedia.org/wiki/Truth_Social "Truth Social") [Trump Mobile](https://en.wikipedia.org/wiki/Trump_Mobile "Trump Mobile") [Trump Winery](https://en.wikipedia.org/wiki/Trump_Winery "Trump Winery") |
| Name licensing | [Trump Bay Street](https://en.wikipedia.org/wiki/Trump_Bay_Street "Trump Bay Street") [Trump Palace Condominiums](https://en.wikipedia.org/wiki/Trump_Palace_Condominiums "Trump Palace Condominiums") [Jersey City, NJ](https://en.wikipedia.org/wiki/Trump_Plaza_\(Jersey_City\) "Trump Plaza (Jersey City)") [New Rochelle, NY](https://en.wikipedia.org/wiki/Trump_Plaza_\(New_Rochelle\) "Trump Plaza (New Rochelle)") [New York City, NY](https://en.wikipedia.org/wiki/Trump_Plaza_\(New_York_City\) "Trump Plaza (New York City)") Trump Tower [Istanbul, Turkey](https://en.wikipedia.org/wiki/Trump_Towers_Istanbul "Trump Towers Istanbul") [Manila, Philippines](https://en.wikipedia.org/wiki/Trump_Tower_Manila "Trump Tower Manila") [Pune, India](https://en.wikipedia.org/wiki/Trump_Towers_Pune "Trump Towers Pune") [Punta del Este, Uruguay](https://en.wikipedia.org/wiki/Trump_Tower_Punta_del_Este "Trump Tower Punta del Este") [Sunny Isles Beach, FL](https://en.wikipedia.org/wiki/Trump_Towers_\(Sunny_Isles_Beach\) "Trump Towers (Sunny Isles Beach)") |
| Former properties | [GM Building](https://en.wikipedia.org/wiki/General_Motors_Building_\(Manhattan\) "General Motors Building (Manhattan)") [Hyatt Grand Central New York](https://en.wikipedia.org/wiki/Hyatt_Grand_Central_New_York "Hyatt Grand Central New York") [JW Marriott Panama](https://en.wikipedia.org/wiki/JW_Marriott_Panama "JW Marriott Panama") [Ka Laʻi Waikiki Beach Hotel](https://en.wikipedia.org/wiki/Ka_La%CA%BBi_Waikiki_Beach_Hotel "Ka Laʻi Waikiki Beach Hotel") [LSH Hotel](https://en.wikipedia.org/wiki/LSH_Hotel "LSH Hotel") (Brazil) [Old Post Office (Washington, D.C.)](https://en.wikipedia.org/wiki/Old_Post_Office_\(Washington,_D.C.\) "Old Post Office (Washington, D.C.)") [Paradox Hotel Vancouver](https://en.wikipedia.org/wiki/Paradox_Hotel_Vancouver "Paradox Hotel Vancouver") [Park Tower Stamford](https://en.wikipedia.org/wiki/Park_Tower_Stamford "Park Tower Stamford") [Plaza Hotel](https://en.wikipedia.org/wiki/Plaza_Hotel "Plaza Hotel") [The Dominick](https://en.wikipedia.org/wiki/The_Dominick "The Dominick") (Trump SoHo) [The Plaza](https://en.wikipedia.org/wiki/The_Plaza_\(West_Palm_Beach\) "The Plaza (West Palm Beach)") (West Palm Beach, FL) [The St. Regis Toronto](https://en.wikipedia.org/wiki/The_St._Regis_Toronto "The St. Regis Toronto") [The Tower at City Place](https://en.wikipedia.org/wiki/The_Tower_at_City_Place "The Tower at City Place") (White Plains, NY) |
| Cancelled real estate projects | [Russian projects](https://en.wikipedia.org/wiki/Business_projects_of_Donald_Trump_in_Russia "Business projects of Donald Trump in Russia") [Trump Tower Moscow](https://en.wikipedia.org/wiki/Trump_Tower_Moscow "Trump Tower Moscow") Trump International Hotel and Tower [Baku, Azerbaijan](https://en.wikipedia.org/wiki/Trump_International_Hotel_and_Tower_\(Baku\) "Trump International Hotel and Tower (Baku)") [Dubai, UAE](https://en.wikipedia.org/wiki/Trump_International_Hotel_and_Tower_\(Dubai\) "Trump International Hotel and Tower (Dubai)") [Fort Lauderdale, FL](https://en.wikipedia.org/wiki/Conrad_Fort_Lauderdale "Conrad Fort Lauderdale") [New Orleans, LA](https://en.wikipedia.org/wiki/Trump_International_Hotel_and_Tower_\(New_Orleans\) "Trump International Hotel and Tower (New Orleans)") [Phoenix, AZ](https://en.wikipedia.org/wiki/Trump_International_Hotel_%26_Residence "Trump International Hotel & Residence") [Trump Ocean Resort Baja Mexico](https://en.wikipedia.org/wiki/Trump_Ocean_Resort_Baja_Mexico "Trump Ocean Resort Baja Mexico") Trump Tower [Brazil](https://en.wikipedia.org/wiki/Trump_Towers_Rio "Trump Towers Rio") [Germany](https://en.wikipedia.org/wiki/TD_Trump_Deutschland "TD Trump Deutschland") [Israel](https://en.wikipedia.org/wiki/Elite_Tower "Elite Tower") [Tampa, FL](https://en.wikipedia.org/wiki/Trump_Tower_\(Tampa\) "Trump Tower (Tampa)") |
| Former ventures | [Central Park Carousel](https://en.wikipedia.org/wiki/Central_Park_Carousel "Central Park Carousel") [Donald Trump dolls](https://en.wikipedia.org/wiki/Donald_Trump_dolls "Donald Trump dolls") [Donald J. Trump Foundation](https://en.wikipedia.org/wiki/Donald_J._Trump_Foundation "Donald J. Trump Foundation") [GoTrump.com](https://en.wikipedia.org/wiki/GoTrump.com "GoTrump.com") [Lasker Rink](https://en.wikipedia.org/wiki/Davis_Center "Davis Center") [Miss Universe](https://en.wikipedia.org/wiki/Miss_Universe "Miss Universe") [Miss USA](https://en.wikipedia.org/wiki/Miss_USA "Miss USA") [Miss Teen USA](https://en.wikipedia.org/wiki/Miss_Teen_USA "Miss Teen USA") [New Jersey Generals](https://en.wikipedia.org/wiki/New_Jersey_Generals "New Jersey Generals") *[Paris Is Out\!](https://en.wikipedia.org/wiki/Paris_Is_Out! "Paris Is Out!")* [Tour de Trump](https://en.wikipedia.org/wiki/Tour_DuPont "Tour DuPont") [Trump Home](https://en.wikipedia.org/wiki/Trump_Home "Trump Home") [Trump Entertainment Resorts](https://en.wikipedia.org/wiki/Trump_Entertainment_Resorts "Trump Entertainment Resorts") [Trump's Castle / Trump Marina](https://en.wikipedia.org/wiki/Golden_Nugget_Atlantic_City "Golden Nugget Atlantic City") [Trump Plaza Hotel and Casino](https://en.wikipedia.org/wiki/Trump_Plaza_Hotel_and_Casino "Trump Plaza Hotel and Casino") [Trump Taj Mahal](https://en.wikipedia.org/wiki/Hard_Rock_Hotel_%26_Casino_Atlantic_City "Hard Rock Hotel & Casino Atlantic City") [Trump World's Fair](https://en.wikipedia.org/wiki/Trump_World%27s_Fair "Trump World's Fair") [Trump Casino Indiana](https://en.wikipedia.org/wiki/Majestic_Star_II "Majestic Star II") [Trump magazines](https://en.wikipedia.org/wiki/Trump_magazines "Trump magazines") [Trump Model Management](https://en.wikipedia.org/wiki/Trump_Model_Management "Trump Model Management") [Trump Mortgage](https://en.wikipedia.org/wiki/Trump_Mortgage "Trump Mortgage") [Trump Network](https://en.wikipedia.org/wiki/The_Trump_Network "The Trump Network") [Trump Place](https://en.wikipedia.org/wiki/Riverside_South,_Manhattan "Riverside South, Manhattan") [Trump Productions](https://en.wikipedia.org/wiki/Trump_Productions "Trump Productions") [Trump Shuttle](https://en.wikipedia.org/wiki/Trump_Shuttle "Trump Shuttle") [Trump Steaks](https://en.wikipedia.org/wiki/Trump_Steaks "Trump Steaks") [Trump University](https://en.wikipedia.org/wiki/Trump_University "Trump University") [Trump Vodka](https://en.wikipedia.org/wiki/Trump_Vodka "Trump Vodka") [Trump Ice](https://en.wikipedia.org/wiki/Trump_Ice "Trump Ice") [Trump Village](https://en.wikipedia.org/wiki/Trump_Village "Trump Village") [Wollman Rink](https://en.wikipedia.org/wiki/Wollman_Rink "Wollman Rink") |
Retrieved from "<https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&oldid=1339494270>"
[Categories](https://en.wikipedia.org/wiki/Help:Category "Help:Category"):
- [Controversies of the 2016 United States presidential election](https://en.wikipedia.org/wiki/Category:Controversies_of_the_2016_United_States_presidential_election "Category:Controversies of the 2016 United States presidential election")
- [Donald Trump controversies](https://en.wikipedia.org/wiki/Category:Donald_Trump_controversies "Category:Donald Trump controversies")
- [Finances of presidents of the United States](https://en.wikipedia.org/wiki/Category:Finances_of_presidents_of_the_United_States "Category:Finances of presidents of the United States")
- [United States tax law](https://en.wikipedia.org/wiki/Category:United_States_tax_law "Category:United States tax law")
Hidden categories:
- [CS1 maint: deprecated archival service](https://en.wikipedia.org/wiki/Category:CS1_maint:_deprecated_archival_service "Category:CS1 maint: deprecated archival service")
- [Articles with short description](https://en.wikipedia.org/wiki/Category:Articles_with_short_description "Category:Articles with short description")
- [Short description is different from Wikidata](https://en.wikipedia.org/wiki/Category:Short_description_is_different_from_Wikidata "Category:Short description is different from Wikidata")
- [Use American English from July 2020](https://en.wikipedia.org/wiki/Category:Use_American_English_from_July_2020 "Category:Use American English from July 2020")
- [All Wikipedia articles written in American English](https://en.wikipedia.org/wiki/Category:All_Wikipedia_articles_written_in_American_English "Category:All Wikipedia articles written in American English")
- [Use mdy dates from September 2020](https://en.wikipedia.org/wiki/Category:Use_mdy_dates_from_September_2020 "Category:Use mdy dates from September 2020")
- [Commons category link from Wikidata](https://en.wikipedia.org/wiki/Category:Commons_category_link_from_Wikidata "Category:Commons category link from Wikidata")
- This page was last edited on 20 February 2026, at 21:21 (UTC).
- Text is available under the [Creative Commons Attribution-ShareAlike 4.0 License](https://en.wikipedia.org/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License "Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License"); additional terms may apply. By using this site, you agree to the [Terms of Use](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use "foundation:Special:MyLanguage/Policy:Terms of Use") and [Privacy Policy](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy "foundation:Special:MyLanguage/Policy:Privacy policy"). Wikipedia® is a registered trademark of the [Wikimedia Foundation, Inc.](https://wikimediafoundation.org/), a non-profit organization.
- [Privacy policy](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy)
- [About Wikipedia](https://en.wikipedia.org/wiki/Wikipedia:About)
- [Disclaimers](https://en.wikipedia.org/wiki/Wikipedia:General_disclaimer)
- [Contact Wikipedia](https://en.wikipedia.org/wiki/Wikipedia:Contact_us)
- [Legal & safety contacts](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Legal:Wikimedia_Foundation_Legal_and_Safety_Contact_Information)
- [Code of Conduct](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct)
- [Developers](https://developer.wikimedia.org/)
- [Statistics](https://stats.wikimedia.org/#/en.wikipedia.org)
- [Cookie statement](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement)
- [Mobile view](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&mobileaction=toggle_view_mobile)
- [](https://www.wikimedia.org/)
- [](https://www.mediawiki.org/)
Search
Toggle the table of contents
Tax returns of Donald Trump
3 languages
[Add topic](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump) |
| Readable Markdown | [Donald Trump](https://en.wikipedia.org/wiki/Donald_Trump "Donald Trump"), [President of the United States](https://en.wikipedia.org/wiki/President_of_the_United_States "President of the United States"), controversially refused to release his [tax returns](https://en.wikipedia.org/wiki/Tax_return_\(United_States\) "Tax return (United States)") after being [elected](https://en.wikipedia.org/wiki/2016_United_States_presidential_election "2016 United States presidential election") president the first time in 2016, although he promised to do so during [his campaign](https://en.wikipedia.org/wiki/Donald_Trump_2016_presidential_campaign "Donald Trump 2016 presidential campaign").[\[a\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-5)[\[b\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-9) In 2021, the [Manhattan district attorney](https://en.wikipedia.org/wiki/Manhattan_District_Attorney "Manhattan District Attorney") (DA) obtained several years of Trump's tax information, and in late 2022, the [U.S. House Ways and Means Committee](https://en.wikipedia.org/wiki/U.S._House_Ways_and_Means_Committee "U.S. House Ways and Means Committee") obtained and released six years of his returns.[\[c\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-11)
Trump repeatedly and [falsely claimed](https://en.wikipedia.org/wiki/False_or_misleading_statements_by_Donald_Trump "False or misleading statements by Donald Trump") that he could not release the returns while they were under [audit](https://en.wikipedia.org/wiki/Income_tax_audit "Income tax audit") by the [Internal Revenue Service](https://en.wikipedia.org/wiki/Internal_Revenue_Service "Internal Revenue Service") (IRS).[\[9\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Baquet-12)[\[10\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-13)[\[11\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-14)[\[d\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-audit-15) After Democrats won a majority in the House of Representatives in [2018](https://en.wikipedia.org/wiki/2018_United_States_elections "2018 United States elections"), Trump sued to prevent his returns from being released by the IRS or his accountants, which were being sought by certain state officials and [congressional committees](https://en.wikipedia.org/wiki/Congressional_committee "Congressional committee"). The Manhattan DA's request for records as part of [its criminal probe](https://en.wikipedia.org/wiki/New_York_investigations_of_The_Trump_Organization "New York investigations of The Trump Organization") of [the Trump Organization](https://en.wikipedia.org/wiki/The_Trump_Organization "The Trump Organization") (regarding [a hush-money payment](https://en.wikipedia.org/wiki/Stormy_Daniels%E2%80%93Donald_Trump_scandal "Stormy Daniels–Donald Trump scandal") made during the 2016 presidential campaign and [alleged tax fraud](https://en.wikipedia.org/wiki/The_Trump_Organization#Investigations_for_fraud_and_tax_evasion "The Trump Organization")) was appealed to the [U.S. Supreme Court](https://en.wikipedia.org/wiki/U.S._Supreme_Court "U.S. Supreme Court"), resulting in [a 2020 decision](https://en.wikipedia.org/wiki/Trump_v._Vance "Trump v. Vance") rejecting Trump's claims that the president holds [absolute immunity](https://en.wikipedia.org/wiki/Absolute_immunity "Absolute immunity") from criminal process.[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16) In February 2021, Trump's accounting firm [Mazars](https://en.wikipedia.org/wiki/Mazars "Mazars") provided the DA eight years of Trump's tax returns.[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16)[\[13\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Sisak-17)[\[14\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FirstTime-18)
In May 2019, Ways and Means Committee chair [Richard Neal](https://en.wikipedia.org/wiki/Richard_Neal "Richard Neal") requested six years of Trump's tax records;[\[15\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaysMeansSub-19) after appeals were exhausted, he received the documents on November 30, 2022.[\[16\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-2022Nov22SCOTUS-20)[\[17\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:2-21) Four weeks later, the committee voted 24–16 along party lines to release the returns to the public,[\[18\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-22) which was done on December 30.[\[19\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-released-23) The committee found that the IRS failed to audit Trump's taxes during the first two years of his presidency, and that the only audit conducted during his tenure was never completed.[\[20\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-taxreport-24)[\[21\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-taxinpresidency-25)[\[e\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-27)
In 2019, the [U.S. House Oversight Committee](https://en.wikipedia.org/wiki/U.S._House_Oversight_Committee "U.S. House Oversight Committee") subpoenaed Mazars for tax and other records related to an investigation into Trump's conduct; an appeal to the Supreme Court resulted in [a decision](https://en.wikipedia.org/wiki/Trump_v._Mazars_USA,_LLP "Trump v. Mazars USA, LLP") outlining circumstances Congress can request presidential records without violating [separation of powers](https://en.wikipedia.org/wiki/Separation_of_powers "Separation of powers").[\[23\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TrumpVMazars-28)[\[24\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-CNBC-29)[\[31\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-36) Also in 2019, [California](https://en.wikipedia.org/wiki/California "California") temporarily enacted legislation to require presidential candidates to release tax returns to be allowed on the primary election ballot,[\[32\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-nytimes-30jul2019-37)[\[f\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-39) and [New York State](https://en.wikipedia.org/wiki/New_York_State "New York State") passed a law allowing the release of state tax returns to congressional committees for valid purposes.[\[34\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-NYT-bill-40)
## History of controversy
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=1 "Edit section: History of controversy")\]
In 1999, while [Donald Trump](https://en.wikipedia.org/wiki/Donald_Trump "Donald Trump") was considering whether [to run for president](https://en.wikipedia.org/wiki/Donald_Trump_2000_presidential_campaign "Donald Trump 2000 presidential campaign") under the [Reform Party](https://en.wikipedia.org/wiki/Reform_Party_of_the_United_States_of_America "Reform Party of the United States of America"), he said he "probably wouldn't have a problem with" releasing his tax returns if he ran.[\[35\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-41)
In April 2011, Trump said that when President [Barack Obama](https://en.wikipedia.org/wiki/Barack_Obama "Barack Obama") produced "[his birth certificate](https://en.wikipedia.org/wiki/Barack_Obama_citizenship_conspiracy_theories "Barack Obama citizenship conspiracy theories") ... I'd love to give my tax returns." [Obama's birth certificate was released a week later](https://en.wikipedia.org/wiki/Barack_Obama_citizenship_conspiracy_theories#Long_form,_2011 "Barack Obama citizenship conspiracy theories"), resulting in Trump's saying his tax returns would be released "at the appropriate time".[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1)
An undocumented immigrant housekeeper from [Costa Rica](https://en.wikipedia.org/wiki/Costa_Rica "Costa Rica") working at [Trump National Golf Club](https://en.wikipedia.org/wiki/Trump_National_Golf_Club_Bedminster "Trump National Golf Club Bedminster") in [Bedminster, New Jersey](https://en.wikipedia.org/wiki/Bedminster,_New_Jersey "Bedminster, New Jersey"), earned \$26,792.90 and paid more in federal income taxes than Trump did (\$0) in 2011.[\[36\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-42)
In 2012, Trump sought to have Republican presidential candidate [Mitt Romney](https://en.wikipedia.org/wiki/Mitt_Romney "Mitt Romney")'s tax returns released on April 1, which "historically is the time that everybody gives them".[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43) That year, Trump also said that not seeing a presidential candidate's tax returns would lead people to think there was "almost, like, something wrong. What's wrong?"[\[38\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-44)
Trump's former political adviser [Sam Nunberg](https://en.wikipedia.org/wiki/Sam_Nunberg "Sam Nunberg") said in 2013 and 2014 that Trump had considered the possibility of releasing his tax returns as part of a presidential campaign, believing that showing how little he paid in taxes would make him appear to be a savvy businessman.[\[39\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Ward-45) Nunberg said by November 2014, he had persuaded Trump to reverse course and withhold his tax returns, as Trump decided he "wanted to look rich rather than smart".[\[39\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Ward-45) In May 2014, Trump said in an interview: "If I decide to run for office, I'll produce my tax returns, absolutely and I would love to do that."[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1)[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43)
In February 2015, Trump said he would release tax returns if he ran for president.[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1) On another occasion that month, he declared: "I have no objection to certainly showing tax returns."[\[40\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-46) Later in February 2015, Trump warned: "I will tell you upfront ... I want to pay as little taxes as I can as a private person".[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1) In May 2016, Trump voiced similar sentiments, stating that he tries "very hard to pay as little tax as possible". In 2015, Trump criticized corporate executives and "hedge fund guys" for paying zero or negligible taxes. He also alleged in 2011 and 2012 that half of all Americans do not pay income taxes, stating, "it's a problem," while alluding to "crippling" government debt. In 2012, Trump had criticized President Obama for "only" paying a tax rate of around 20%.[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43) Trump announced his candidacy for president in June 2015.[\[41\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-47)
In January 2016, Trump was asked by [Chuck Todd](https://en.wikipedia.org/wiki/Chuck_Todd "Chuck Todd") if he would release his tax returns, to which Trump answered: "we'll be working that over in the next period of time, Chuck. Absolutely. ... at the appropriate time, you'll be very satisfied."[\[3\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-fivetimes-3) In February 2016, Trump said he would release his tax returns "\[p\]robably over the next few months. They're being worked on now."[\[3\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-fivetimes-3) Later that month, Trump falsely claimed that he could not release his tax returns while under audit.[\[9\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Baquet-12)[\[d\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-audit-15) Nothing prevents a taxpayer from releasing his own tax returns; the IRS has confirmed that individuals are free to share their own tax information.[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43)[\[42\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-POLITICOtwelve-48)[\[43\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rappeport-49)[\[g\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-53) Every president from [Richard Nixon](https://en.wikipedia.org/wiki/Richard_Nixon "Richard Nixon") onward has voluntarily released his tax returns annually, and the IRS automatically (since the 1970s) audits the tax returns of presidents and vice presidents.[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43)
In May 2016, Trump said he would not release his tax returns before the November 2016 election.[\[43\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rappeport-49)[\[47\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-MoneyWhen-54) Trump also said in May 2016 that "there's nothing to learn from" his tax returns,[\[43\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rappeport-49) and said on [ABC News](https://en.wikipedia.org/wiki/ABC_News_\(United_States\) "ABC News (United States)") that his tax rate is "none of your business".[\[2\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Harwell-2) Trump's refusal broke with tradition, as all major presidential nominees from 1976 onward have released their tax returns.[\[37\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaPoBus-43)
Trump was criticized for his refusal to release tax information. Mitt Romney called Trump's refusal "disqualifying" and said the only logical reason for Trump was that "there is a bombshell in them."[\[48\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-55) [John Fund](https://en.wikipedia.org/wiki/John_Fund "John Fund") of *[National Review](https://en.wikipedia.org/wiki/National_Review "National Review")* feared that the returns contained an electoral "time bomb" and called upon [Republican convention delegates](https://en.wikipedia.org/wiki/2016_Republican_National_Convention "2016 Republican National Convention") to abstain from voting for Trump if he did not release the information.[\[49\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-56)
During the [presidential debates](https://en.wikipedia.org/wiki/2016_United_States_presidential_debates "2016 United States presidential debates"), Trump's opponent [Hillary Clinton](https://en.wikipedia.org/wiki/Hillary_Clinton "Hillary Clinton") criticized Trump for not disclosing his tax returns, saying that only "a couple of years" of Trump's tax returns were publicly available, "and they showed he didn't pay any federal income tax." Trump responded: "That makes me smart." Clinton went on to suggest that Trump might not have "paid any federal income tax for a lot of years"; Trump responding by saying that the taxes he paid "would be squandered" by the government.[\[50\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-57)
### 2016 election and later
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=3 "Edit section: 2016 election and later")\]
Fragments of information about Trump's taxes leaked at multiple times around the time of his election as president.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) In 2016, *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")* reported a prior [audit](https://en.wikipedia.org/wiki/Income_tax_audit "Income tax audit") of Trump's tax returns for 2002 through 2008 by the [Internal Revenue Service](https://en.wikipedia.org/wiki/Internal_Revenue_Service "Internal Revenue Service") (IRS) which was "closed administratively by agreement with the I.R.S. without assessment or payment, on a net basis, of any deficiency."[\[52\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Wapo2016-59) The audit centered on a potential failure to report cancelled debts as income by Trump, and whether he performed a [stock-for-debt swap](https://en.wikipedia.org/wiki/Swap_\(finance\) "Swap (finance)"). Some tax attorneys speculate that the government may ultimately have reduced what Trump was able to claim as a loss without requiring him to pay any additional taxes.[\[52\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Wapo2016-59)[\[53\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-60) It is unknown whether the IRS challenged Trump's use of the stock-for-debt swap, which is a maneuver with questionable legality.[\[54\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Barstow2016-61) [Congress](https://en.wikipedia.org/wiki/United_States_Congress "United States Congress") had previously banned equity-for-debt swaps by corporations in 1993, and by partnerships such as Trump's in 2004.[\[54\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Barstow2016-61)
[](https://en.wikipedia.org/wiki/File:Fred_Trump_in_the_1980s_\(cropped\).jpg)
Trump's father, [Fred](https://en.wikipedia.org/wiki/Fred_Trump "Fred Trump")
In separate leaks, parts of Trump's 1995 and 2005 returns were examined by multiple news organizations.[\[55\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-62)[\[56\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-63) In 2016, *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")* examined three pages of his 1995 return and found that in that year, he declared a [net operating loss](https://en.wikipedia.org/wiki/Net_operating_loss "Net operating loss") of more than \$500 million. Under section 172 of the [Internal Revenue Code](https://en.wikipedia.org/wiki/Internal_Revenue_Code "Internal Revenue Code"), this gave Trump a \$915.7 million net loss. This loss was carried over to offset income for up to 18 years after it was originally claimed,[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[57\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-64) and could have allowed him to pay no taxes at all for those years.[\[58\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-65) In March 2017, journalist [David Cay Johnston](https://en.wikipedia.org/wiki/David_Cay_Johnston "David Cay Johnston") obtained the first two pages of Trump's 2005 federal income tax returns, which were given to [Rachel Maddow](https://en.wikipedia.org/wiki/Rachel_Maddow "Rachel Maddow") and shown on [MSNBC](https://en.wikipedia.org/wiki/MSNBC "MSNBC").[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[59\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-nyt-taxes-66) These pages showed Trump's gross adjusted income to be \$153 million, with \$103 million in losses; he paid \$38 million in federal taxes, including \$31 million for the [alternative minimum tax](https://en.wikipedia.org/wiki/Alternative_minimum_tax "Alternative minimum tax"), which he was seeking to abolish. The [White House](https://en.wikipedia.org/wiki/White_House_Office "White House Office") described the losses as being from "large-scale [depreciation](https://en.wikipedia.org/wiki/Depreciation "Depreciation") for construction" and said the return had been "illegally published".[\[59\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-nyt-taxes-66)[\[60\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-hill-taxes-67) Johnston said publishing the forms was legal because he had not been looking for them and "they might even have been sent by Mr. Trump himself".[\[59\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-nyt-taxes-66) A team of *New York Times* journalists including [Susanne Craig](https://en.wikipedia.org/wiki/Susanne_Craig "Susanne Craig") and [David Barstow](https://en.wikipedia.org/wiki/David_Barstow "David Barstow") thought the income seemed inconsistent with any of Trump's known ventures from the time and suspected that it could be related to the 2004 sale of assets inherited from his father, [Fred Trump](https://en.wikipedia.org/wiki/Fred_Trump "Fred Trump").[\[61\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:3-68)[\[62\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-69) This sparked a larger investigation into the finances of Fred and Donald Trump.[\[61\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:3-68)
As president, Trump continued to withhold his tax returns.[\[7\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Grant-8) In May 2017, Trump said he "might" release his tax returns only after he had stepped down as president. This was in spite of his previous commitment made during his campaign to release his tax returns once they were not under audit.[\[4\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Kruzel-4)
In 2018, the *New York Times* investigation into the finances of Fred and Donald Trump revealed that despite the claims of the latter to be a self-made billionaire, he had actually received more than \$400 million (in 2018 dollars) from his father, most of it in ways that avoided paying gift or inheritance tax. The 13,000-word report was one of the longest investigative articles ever published by the *Times*.[\[63\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-70)
On September 29, 2023, federal prosecutors announced they were charging someone with leaking the data from Trump's tax returns while he was a contractor for the IRS from 2018 to 2020.[\[64\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-71) In October [Charles E. Littlejohn](https://en.wikipedia.org/wiki/Charles_E._Littlejohn "Charles E. Littlejohn") pleaded guilty to unauthorized disclosure of tax returns and return information.[\[65\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-72) On January 29, 2024, he received the maximum possible sentence of five years in federal prison and was fined \$5,000.[\[66\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-73)
As of October 13, 2024, Donald Trump and his running mate [JD Vance](https://en.wikipedia.org/wiki/JD_Vance "JD Vance") had not released their tax returns, while Kamala Harris released two decades of returns, including her most recent returns in April. The lack of visibility into the returns of Trump and Vance raised conflict of interest concerns among some Americans.[\[67\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-74)
On January 29, 2026, Donald Trump, Eric Trump, Donald Trump Jr. and the Trump Organization sued the IRS for \$10 billion. The plaintiffs said that Littlejohn's leaks in 2018 and 2020 had caused them "reputational and financial harm, public embarrassment, unfairly tarnished their business reputations, portrayed them in a false light, and negatively affected President Trump, and the other Plaintiffs' public standing."[\[68\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-75)
## Subpoenas and investigations
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=4 "Edit section: Subpoenas and investigations")\]
### House Ways and Means Committee
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=5 "Edit section: House Ways and Means Committee")\]
[](https://en.wikipedia.org/wiki/File:Trump_Tax_Joint_Committee_Final_Report_-_December_15,_2022.pdf)
The December 15, 2022, report issued by the [Joint Committee on Taxation](https://en.wikipedia.org/wiki/United_States_Congressional_Joint_Committee_on_Taxation "United States Congressional Joint Committee on Taxation") to the [House Ways and Means Committee](https://en.wikipedia.org/wiki/House_Ways_and_Means_Committee "House Ways and Means Committee") ([PDF](https://en.wikipedia.org/wiki/PDF "PDF") file)
After winning control of the House in the [2018 elections](https://en.wikipedia.org/wiki/United_States_House_of_Representatives_election,_2018 "United States House of Representatives election, 2018"), House Democrats signaled their intent to use their new power to demand Trump's tax returns in the new Congress, which convened in January 2019.[\[69\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-76)[\[70\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-77)[\[71\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-78) On April 3, 2019, the chairman of the [U.S. House Committee on Ways and Means](https://en.wikipedia.org/wiki/U.S._House_Committee_on_Ways_and_Means "U.S. House Committee on Ways and Means"), Congressman [Richard Neal](https://en.wikipedia.org/wiki/Richard_Neal "Richard Neal"), formally requested IRS commissioner [Charles P. Rettig](https://en.wikipedia.org/wiki/Charles_P._Rettig "Charles P. Rettig") to provide six years (2013 through 2018) of Trump's returns.[\[72\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto-79)[\[73\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto1-80) The request, made in a letter, set a deadline of seven days.[\[72\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto-79) Neal again wrote to Rettig on April 13, setting a second deadline of April 23 and writing that a failure to meet the deadline would be "interpreted as a denial".[\[74\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-81)
Under a 1924 [federal tax law](https://en.wikipedia.org/wiki/Taxation_in_the_United_States "Taxation in the United States"), § 6103 of [title 26 of the United States Code](https://en.wikipedia.org/wiki/Title_26_of_the_United_States_Code "Title 26 of the United States Code"), Congress may request copies of anyone's tax returns.[\[75\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-82)[\[76\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-83)[\[77\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-84)[\[78\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-85) The [treasury secretary](https://en.wikipedia.org/wiki/Treasury_secretary "Treasury secretary") is legally obliged to provide the tax returns, and there is no apparent legal mechanism to deny Congress's request.[\[73\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto1-80) On April 5, 2019, Trump's personal lawyer [William Consovoy](https://en.wikipedia.org/wiki/William_Consovoy "William Consovoy") wrote a letter to the [U.S. Department of the Treasury](https://en.wikipedia.org/wiki/U.S._Department_of_the_Treasury "U.S. Department of the Treasury") (the parent agency of the IRS), claiming that the request for Trump's tax information is "not consistent with governing law" and Congress is trying to violate Trump's [First Amendment](https://en.wikipedia.org/wiki/First_Amendment "First Amendment") rights.[\[79\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-hufffight-86) A 2018 draft IRS legal memo, the contents of which became public in 2019, concluded that the IRS must provide the requested tax returns to Congress unless Trump invokes executive privilege, contradicting the administration's justification for defying the earlier subpoena.[\[80\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-87)
On May 10, 2019, Neal issued a separate subpoena to the Treasury Department and the IRS for six years of Trump's personal and business tax returns.[\[15\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaysMeansSub-19) Neal said the committee wanted the tax records to evaluate "the extent to which the I.R.S. audits and enforces the federal tax laws against a president".[\[15\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaysMeansSub-19) On July 30, 2021, the Justice Department's [Office of Legal Counsel](https://en.wikipedia.org/wiki/Office_of_Legal_Counsel "Office of Legal Counsel") wrote an opinion concluding that the committee's request was legitimate and the IRS must provide the information sought,[\[81\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-88)[\[82\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-OLC-89) but on August 4, Trump's legal team opined that the committee should stop investigating Trump's affairs, arguing that Neal's "requests have always been a transparent effort by one political party to harass an official from the other party because they dislike his politics and speech."[\[83\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-CNN080421-90)
On August 9, 2022, a three-judge panel of the DC Circuit Court of Appeals said Neal's request was valid.[\[84\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-91) Trump appealed to the full court, but on October 27, it denied his request for a rehearing.[\[85\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-92) On October 31, Trump appealed to the [Supreme Court](https://en.wikipedia.org/wiki/Supreme_Court_of_the_United_States "Supreme Court of the United States").[\[86\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-93) On November 1, Chief Justice [John Roberts](https://en.wikipedia.org/wiki/John_Roberts "John Roberts") granted a temporary hold, giving the Supreme Court until November 10 to consider the matter.[\[87\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-94) On November 22, the Supreme Court ruled that the IRS could release the tax returns to the House Ways and Means committee.[\[16\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-2022Nov22SCOTUS-20) On November 30, the Treasury Department sent six years of tax returns to the committee.[\[17\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:2-21)
On December 20, 2022, the House Ways and Means committee voted to release Trump's tax returns publicly.[\[88\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-guard-20dec2022-95) The same day, the committee published a report which found that the IRS did not start audits on Trump's 2017 tax filing until 2019, and that only one mandatory audit was started and none completed during Trump's four years in office.[\[20\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-taxreport-24)[\[21\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-taxinpresidency-25) The committee released the returns on December 30, following their redaction to protect sensitive personal information.[\[89\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-96)[\[19\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-released-23)
### House Oversight and Reform Committee
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=6 "Edit section: House Oversight and Reform Committee")\]
On April 15, 2019, the chairman of the [House Committee on Oversight and Reform](https://en.wikipedia.org/wiki/House_Committee_on_Oversight_and_Reform "House Committee on Oversight and Reform"), Representative [Elijah Cummings](https://en.wikipedia.org/wiki/Elijah_Cummings "Elijah Cummings"), issued a subpoena to the accounting firm Mazars USA, LLP, requesting tax records and other "financial documents concerning the President and his companies covering years both before and during his presidency."[\[90\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-DCCirDecision-97) Cummings identified four areas that the committee aimed to investigate through the subpoena: (1) whether Trump "may have engaged in illegal conduct before and during his tenure in office"; (2) whether Trump "has undisclosed [conflicts of interest](https://en.wikipedia.org/wiki/Conflicts_of_interest "Conflicts of interest") that may impair his ability to make impartial policy decisions"; (3) whether Trump was complying with the Constitution's [Foreign Emoluments Clause](https://en.wikipedia.org/wiki/Foreign_Emoluments_Clause "Foreign Emoluments Clause") and [Domestic Emoluments Clause](https://en.wikipedia.org/wiki/Domestic_Emoluments_Clause "Domestic Emoluments Clause"); and (4) whether Trump "has accurately reported his finances to the Office of Government Ethics and other federal entities."[\[90\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-DCCirDecision-97)
On March 3, 2021, the new chairwoman of the committee, Representative [Carolyn Maloney](https://en.wikipedia.org/wiki/Carolyn_Maloney "Carolyn Maloney"), reissued the subpoena against Mazars USA after the initial subpoena for financial records, related to an investigation into Trump, expired at the end of 166th Congress.[\[91\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-98)
On September 12, 2022, Trump and the committee settled a civil suit about information from 2014 to 2018.[\[92\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-99) Within several days, Mazars began providing Trump's financial records to the committee.[\[93\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-100)
The Trump administration refused to comply with the subpoenas.[\[94\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Defies-101)[\[95\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-MnunchinRefusal-102) On May 6, 2019, after weeks of delay, Treasury Secretary [Steven Mnuchin](https://en.wikipedia.org/wiki/Steven_Mnuchin "Steven Mnuchin") sent a letter to House Ways and Means Committee Chair Neal, asserting that the subpoena lacked "a legitimate legislative purpose" and that "the department may not lawfully fulfill the committee's request," although the IRS had released Richard Nixon's tax returns the same day Congress requested them in 1973.[\[95\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-MnunchinRefusal-102) The Trump's administration's [Justice Department](https://en.wikipedia.org/wiki/United_States_Department_of_Justice "United States Department of Justice"), through a memo written by Office of Legal Counsel head [Steven Engel](https://en.wikipedia.org/wiki/Steven_Engel "Steven Engel"), issued an opinion supporting Mnuchin's refusal to release Trump's tax returns.[\[96\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-103) This triggered a legal battle between the administration and Congress.[\[97\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-104)[\[98\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-105)[\[99\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-106)[\[100\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-107) Neal criticized the administration's position, saying that its objections "lack merit" and "[judicial precedent commands](https://en.wikipedia.org/wiki/Eastland_v._United_States_Servicemen%27s_Fund "Eastland v. United States Servicemen's Fund") that none of the concerns raised can legitimately be used to deny the committee's request."[\[101\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-108)
On April 7, 2019, [Mick Mulvaney](https://en.wikipedia.org/wiki/Mick_Mulvaney "Mick Mulvaney"), Trump's acting [White House chief of staff](https://en.wikipedia.org/wiki/White_House_Chief_of_Staff "White House Chief of Staff"), said Trump's tax returns will "never" be released.[\[102\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rupar-109)[\[103\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-110) Trump and Mulvaney have argued that voters have no interest in Trump's tax returns and that the issue had been "litigated" when Trump was elected.[\[102\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rupar-109)[\[104\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FOXdeadline-111)
In April 2019, a Trump adviser speaking on condition of anonymity told [Fox News](https://en.wikipedia.org/wiki/Fox_News "Fox News") that Trump repeatedly questioned his aides about the status of the congressional request, and also asked about the "loyalty" of top IRS officials.[\[104\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FOXdeadline-111) Trump appointee [Michael J. Desmond](https://en.wikipedia.org/wiki/Michael_J._Desmond "Michael J. Desmond"), who as Chief Counsel of the IRS and Assistant General Counsel in the [Department of the Treasury](https://en.wikipedia.org/wiki/United_States_Department_of_the_Treasury "United States Department of the Treasury") is responsible for giving legal advice to the IRS commissioner, previously served as a tax advisor to the Trump Organization and also worked alongside two other longtime tax advisors to the Trump Organization. According to *The New York Times*, on February 5, 2019, Trump asked Senate Majority Leader [Mitch McConnell](https://en.wikipedia.org/wiki/Mitch_McConnell "Mitch McConnell") to speed up Desmond's confirmation and indicated that confirming Desmond was a higher priority to him than confirming [William Barr](https://en.wikipedia.org/wiki/William_Barr "William Barr") for Attorney General.[\[105\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-112)
Also in April 2019, Trump and [White House Press Secretary](https://en.wikipedia.org/wiki/White_House_Press_Secretary "White House Press Secretary") [Sarah Sanders](https://en.wikipedia.org/wiki/Sarah_Sanders "Sarah Sanders") said he would not release his tax returns while they are under audit, although nothing precludes a person from releasing tax returns that are under audit, a fact reaffirmed by IRS commissioner Rettig.[\[73\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto1-80)[\[106\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-113) Sanders also opined that Congress is not "smart enough" to examine Trump's tax returns,[\[107\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-114) although ten members of Congress are accountants, including three [certified public accountants](https://en.wikipedia.org/wiki/Certified_Public_Accountant "Certified Public Accountant").[\[108\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-115)
On April 10, 2019, Trump incorrectly stated that "there's no law whatsoever" requiring him to provide Congress his tax returns. While there is no law requiring presidents to publish their tax returns, federal law of [IRS Code](https://en.wikipedia.org/wiki/Internal_Revenue_Code "Internal Revenue Code") section 6103(f) authorizes Congress to look at anyone's tax returns "when sitting in closed executive session" (though the taxpayer could refuse for their identifying information to be shared outside of that session).[\[109\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-116)[\[110\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-117)
On May 7, 2019, *The New York Times* revealed that it had acquired information about Trump's tax returns showing more than a billion dollars in business losses with a decade in the red.[\[111\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Red-118)[\[112\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-119)
### Interference with IRS audit
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=8 "Edit section: Interference with IRS audit")\]
On July 29, 2019, a career IRS official filed a whistleblower complaint with the House Ways and Means Committee, [Senate Finance Committee](https://en.wikipedia.org/wiki/United_States_Senate_Committee_on_Finance "United States Senate Committee on Finance"), and [Treasury inspector general for tax administration](https://en.wikipedia.org/wiki/Treasury_Inspector_General_for_Tax_Administration "Treasury Inspector General for Tax Administration"), stating that at least one [Treasury Department](https://en.wikipedia.org/wiki/United_States_Department_of_the_Treasury "United States Department of the Treasury") official had inappropriately interfered in the audit process for the tax returns of the president and vice president,[\[113\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SteinHamburgerDawsey-120) which takes place annually in accordance with IRS policy.[\[22\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Jagoda-26) The possibility that political appointees interfered with audits conducted by career civil servants alarmed former IRS officials and legal experts.[\[113\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SteinHamburgerDawsey-120) Due to stringent laws regarding disclosure of tax information, the details of the complaint have not been made public.[\[113\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SteinHamburgerDawsey-120) However, Representative Richard Neal, the Democratic chair of the House Ways and Means Committee, said in September 2019 that he was consulting legal counsel on whether the whistleblower's complaint could be publicly released.[\[114\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-121)
The whistleblower's report was referred to by Neal and other House Democrats in the federal lawsuit regarding Trump's refusal to comply with a House Ways and Means Committee subpoena for the returns; in a filing, Neal wrote that the whistleblower's complaint presents credible evidence of potential inappropriate efforts to influence "the mandatory audit program" and raises "serious and urgent concerns", thereby bolstering the committee's case for obtaining the tax returns.[\[115\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-122)
### *Committee on Ways & Means v. U.S. Department of the Treasury and Trump*
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=10 "Edit section: Committee on Ways & Means v. U.S. Department of the Treasury and Trump")\]
On May 17, 2019, Treasury Secretary [Steven Mnuchin](https://en.wikipedia.org/wiki/Steven_Mnuchin "Steven Mnuchin") again refused to hand over the records subpoenaed by the House Committee on Ways and Means.[\[94\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Defies-101) The IRS refusal to provide the records sought was based on an opinion of [Office of Legal Counsel](https://en.wikipedia.org/wiki/Office_of_Legal_Counsel "Office of Legal Counsel") [Steven Engel](https://en.wikipedia.org/wiki/Steven_Engel "Steven Engel") dated June 2019 which argued that the House lacked a "legitimate legislative purpose" to warrant receiving the information.[\[82\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-OLC-89)
On July 2, 2019, the committee sued Mnuchin and IRS commissioner [Charles Rettig](https://en.wikipedia.org/wiki/Charles_Rettig "Charles Rettig") to enforce the subpoena and obtain six years of Trump's tax returns.[\[116\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto2-123)[\[117\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto3-124) The action, in the [U.S. District Court for the District of Columbia](https://en.wikipedia.org/wiki/U.S._District_Court_for_the_District_of_Columbia "U.S. District Court for the District of Columbia") before Judge [Trevor McFadden](https://en.wikipedia.org/wiki/Trevor_McFadden "Trevor McFadden"), was taken pursuant to Internal Revenue Code Section 6103(f) which states that the Treasury Department "shall furnish" any tax return requested in writing by the Ways & Means Committee.[\[118\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Thomsen-125) Trump was added to the case as an [intervenor](https://en.wikipedia.org/wiki/Intervention_\(law\) "Intervention (law)").[\[119\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaysMeans-126) In September 2019, a bipartisan group of six former general counsels to the House of Representatives filed an [amicus brief](https://en.wikipedia.org/wiki/Amicus_brief "Amicus brief") in the case, urging the court to reject Trump's claims that the House lacks standing to bring the case.[\[118\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Thomsen-125) In January 2020, the judge stayed proceedings in the case, pending the resolution of the *[In re McGahn](https://en.wikipedia.org/wiki/In_re:_Don_McGahn "In re: Don McGahn")* case by the [U.S. Court of Appeals for the D.C. Circuit](https://en.wikipedia.org/wiki/U.S._Court_of_Appeals_for_the_D.C._Circuit "U.S. Court of Appeals for the D.C. Circuit").[\[119\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WaysMeans-126)[\[120\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-127)
On March 4, 2021, the Department of Justice (DOJ), representing the Treasury Department, requested an additional month to determine its response to the committee's request for Trump's tax returns.[\[121\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-128) Judge McFadden granted the government more time and ordered the parties to submit a status report on March 31.[\[122\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-129) On July 30, Acting [assistant attorney general](https://en.wikipedia.org/wiki/United_States_Assistant_Attorney_General "United States Assistant Attorney General") for the Office of Legal Counsel [Dawn Johnsen](https://en.wikipedia.org/wiki/Dawn_Johnsen "Dawn Johnsen") wrote an opinion stating that the Treasury Department must turn over Trump's tax returns to the committee, stating that the committee had "invoked sufficient reasons" to request the tax information, reversing Engel's June 2019 opinion. Johnsen wrote that Engel's opinion "failed to afford the Committee the respect due to a coordinate branch of government."[\[82\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-OLC-89)[\[123\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-130) On August 4, Trump's legal team intervened in the case in an attempt to end the committee's investigations into Trump's affairs, arguing that his tax returns are still "the subject of ongoing examinations by the IRS", that they should be permanently blocked from being released, and that Trump's legal expenses in the matter should be reimbursed.[\[83\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-CNN080421-90)
Judge McFadden dismissed the case in December 2021, allowing the returns to be released to the committee, stating Trump was "wrong on the law" and that Congress is due "great deference" in its inquiries. McFadden granted a 14-day delay in the release of the returns to allow the parties to negotiate terms of the release, or for Trump to appeal to the [D.C. Circuit Court of Appeals](https://en.wikipedia.org/wiki/D.C._Circuit_Court_of_Appeals "D.C. Circuit Court of Appeals").[\[124\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-131) The decision was eventually appealed to the Supreme Court; its November 2022 ruling resulted in the release of the records to the committee,[\[125\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-132) which then publicly released the returns on December 30.[\[19\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-released-23) In January 2023, Trump dropped his dispute with Congress in a joint filing with a House committee, saying the new Republican leadership "has no interest" in the returns.[\[126\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-133)
### *Trump v. Mazars USA, LLP*
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=11 "Edit section: Trump v. Mazars USA, LLP")\]
On May 20, 2019, U.S. district judge [Amit Mehta](https://en.wikipedia.org/wiki/Amit_Mehta "Amit Mehta") of the [U.S. District Court for the District of Columbia](https://en.wikipedia.org/wiki/U.S._District_Court_for_the_District_of_Columbia "U.S. District Court for the District of Columbia"), refused a request by Trump's attorneys to quash the subpoena from the House Oversight Committee directed to Trump's accounting firm, Mazars USA LLP, ruling that the subpoena must be complied with.[\[127\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-trumptaxloss-134)[\[128\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-DCtDDCOversight-135) The district court held that the subpoena was well within Congress's broad investigative powers and rejected Trump's claim that the subpoena to Mazars was "a usurpation of an exclusively executive or judicial function."[\[128\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-DCtDDCOversight-135)
Trump then appealed to the [U.S. Court of Appeals for the District of Columbia](https://en.wikipedia.org/wiki/U.S._Court_of_Appeals_for_the_District_of_Columbia "U.S. Court of Appeals for the District of Columbia"), which heard [oral argument](https://en.wikipedia.org/wiki/Oral_argument "Oral argument") on July 12, 2019, and then issued a ruling against Trump on October 11, 2019. In its 2–1 ruling, the court of appeals upheld the lower court's ruling, holding that "contrary to the President's arguments, the Committee possesses authority under both the House Rules and the Constitution to issue the subpoena" for eight years of tax returns to Mazars, and that Mazars therefore "must comply" with the subpoena.[\[129\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FahrentholdDCCir-136)[\[130\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Hemel-137) The 66-page majority opinion was written by Judge [David S. Tatel](https://en.wikipedia.org/wiki/David_S._Tatel "David S. Tatel"), joined by [Patricia A. Millett](https://en.wikipedia.org/wiki/Patricia_A._Millett "Patricia A. Millett"); Judge [Neomi Rao](https://en.wikipedia.org/wiki/Neomi_Rao "Neomi Rao"), a Trump appointee, dissented.[\[129\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FahrentholdDCCir-136) Trump's motion for rehearing *[en banc](https://en.wikipedia.org/wiki/En_banc "En banc")* (i.e., before the entire D.C. Circuit) was denied on November 13, 2019, on an 8–3 vote.[\[131\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Marimow-138)[\[132\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-139) The ruling was the second appeals court decision within ten days against Trump regarding release of his tax returns.[\[131\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Marimow-138)
Trump subsequently filed a petition for a [writ of certiorari](https://en.wikipedia.org/wiki/Writ_of_certiorari "Writ of certiorari") to the Supreme Court of the United States, asking the Court to review the case. On December 13, 2019, the Supreme Court decided to review both the *Trump v. Mazars US, LLP* case (Supreme Court No. 19-715) and the *Trump v. Deutsche Bank AG* case (Supreme Court No. 19-760). The court consolidated them and indicated that they would be set for [oral argument](https://en.wikipedia.org/wiki/Oral_argument "Oral argument") sometime in March 2020.[\[133\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-LiptakCertGranted-140)[\[134\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-OrdersList-141) The Second Circuit's [mandate](https://en.wikipedia.org/wiki/Appellate_procedure_in_the_United_States "Appellate procedure in the United States") was stayed pending the Supreme Court's decision in the case.[\[134\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-OrdersList-141)[\[135\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-142) The Court's decision in the case is believed to be a likely [landmark ruling](https://en.wikipedia.org/wiki/Landmark_ruling "Landmark ruling") on how far presidents may resist subpoenas or other demands for information from the Congress and from prosecutors.[\[133\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-LiptakCertGranted-140)
On July 9, 2020, the Supreme Court issued its 7–2 ruling, vacating the D.C. Circuit's decision and remanding the case for further review.[\[27\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SCtMazars2020-32) This made it unlikely that the Trumps' taxes would be released before the election and the end of both his term and those of the 116th Congress.[\[136\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-143) On July 20, 2020, the Supreme Court issued an unsigned order denying a motion by House Democrats to expedite the litigation in lower courts;[\[137\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rowland-144)[\[138\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Bravin-145) the order reduced the likelihood that congressional investigators would obtain the tax records before the November election.[\[138\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Bravin-145) Justice [Sonia Sotomayor](https://en.wikipedia.org/wiki/Sonia_Sotomayor "Sonia Sotomayor") noted that she would have granted the motion.[\[137\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Rowland-144)[\[138\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Bravin-145)
In September 2019, *The New York Times* reported that in late August 2019,[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16) soon after opening an investigation into [hush-money payments to Stormy Daniels](https://en.wikipedia.org/wiki/Stormy_Daniels%E2%80%93Donald_Trump_scandal "Stormy Daniels–Donald Trump scandal"), the [Manhattan district attorney's office](https://en.wikipedia.org/wiki/New_York_County_District_Attorney "New York County District Attorney"), led by [Cyrus R. Vance Jr.](https://en.wikipedia.org/wiki/Cyrus_R._Vance_Jr. "Cyrus R. Vance Jr."), subpoenaed Trump's accounting firm, Mazars USA, for Trump's individual tax returns from January 2011 to August 2019 and corporate tax records for the Trump Organization.[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16) The *Times* reported in August 2020 that in 2019 the district attorney had also subpoenaed Trump's primary bank, Deutsche Bank, which complied with financial statements and other records Trump had provided when he sought loans from the bank.[\[140\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-147) Citing grand jury secrecy rules, the district attorney did not reveal the scope of the investigation, but in court filings prosecutors stated that publicly available evidence regarding the conduct of Trump and his businesses would justify a grand jury investigation into [tax fraud](https://en.wikipedia.org/wiki/Tax_fraud "Tax fraud") and financial crimes such as [insurance fraud](https://en.wikipedia.org/wiki/Insurance_fraud "Insurance fraud"), falsification of business records, and other crimes.[\[14\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FirstTime-18)
Trump sought to quash the subpoena in [federal court](https://en.wikipedia.org/wiki/United_States_federal_court "United States federal court"), contending that a sitting president enjoys, in the court's words, "[absolute immunity](https://en.wikipedia.org/wiki/Absolute_immunity "Absolute immunity") from criminal process of any kind".[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16) In court filings in September 2019, New York prosecutors rejected Trump's claim of "sweeping immunity" from a criminal probe while he is in office, writing that Trump was "seeking to invent and enforce a new presidential 'tax return privilege', on the theory that disclosing information in a tax return will necessarily reveal information that will somehow impede the functioning of a President, sufficiently to meet the test of irreparable harm."[\[141\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-148)[\[142\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-149)
On October 7, 2019, Judge [Victor Marrero](https://en.wikipedia.org/wiki/Victor_Marrero "Victor Marrero") of the [U.S. District Court for the Southern District of New York](https://en.wikipedia.org/wiki/U.S._District_Court_for_the_Southern_District_of_New_York "U.S. District Court for the Southern District of New York") rejected Trump's effort to prevent his tax returns from being turned over to the New York grand jury, and ordered Trump comply with the subpoena. In a 75-page opinion, the court called Trump's contention an overreach of executive power that is "repugnant to the nation's governmental structure and constitutional values".[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16)[\[143\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SDNYDecision-150) Enforcement of the subpoena was temporarily delayed pending consideration by the [U.S. Court of Appeals for the Second Circuit](https://en.wikipedia.org/wiki/U.S._Court_of_Appeals_for_the_Second_Circuit "U.S. Court of Appeals for the Second Circuit").[\[12\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TurnOver-16)[\[144\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-151) Later the same month, [oral argument](https://en.wikipedia.org/wiki/Oral_argument "Oral argument") before the Second Circuit took place before a three-judge panel of Chief Judge [Robert A. Katzmann](https://en.wikipedia.org/wiki/Robert_A._Katzmann "Robert A. Katzmann"), Judge [Denny Chin](https://en.wikipedia.org/wiki/Denny_Chin "Denny Chin"), and Judge [Christopher F. Droney](https://en.wikipedia.org/wiki/Christopher_F._Droney "Christopher F. Droney"). Trump's private lawyer, William S. Consovoy, argued that a president enjoyed absolute "presidential immunity" from all investigation and criminal process while in office; responding to a hypothetical from the court, Consovoy said the president should be shielded even if he hypothetically committed murder on [Fifth Avenue](https://en.wikipedia.org/wiki/Fifth_Avenue "Fifth Avenue") in Manhattan.[\[145\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-ImmunityClaim-152)[\[146\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-153)[\[147\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-154) In response, counsel for the Manhattan district attorney's office told the court "there is no such thing as presidential immunity for tax returns" and noted that tax returns are frequently subpoenaed in financial investigations.[\[145\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-ImmunityClaim-152)
On November 4, 2019, a three-judge panel of the Second Circuit ruled unanimously that Mazars must comply with the subpoena and hand over Trump's tax returns,[\[148\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-WeiserLiptak-155)[\[149\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-2dCir-156) saying that the president is not immune from "the enforcement of a state grand jury subpoena directing a third party to produce non-privileged material, even when the subject matter under investigation pertains to the President" and that a state grand jury may permissibly issue subpoenas "in aid of its investigation of potential crimes committed by persons within its jurisdiction, even if that investigation may in some way implicate the President".[\[149\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-2dCir-156) Noting that "the President concedes that his immunity lasts only so long as he holds office and that he could therefore be prosecuted after leaving office," the Second Circuit ruled that there "is no obvious reason why a state could not begin to investigate a President during his term and, with the information secured during that search, ultimately determine to prosecute him after he leaves office."[\[149\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-2dCir-156)
Trump subsequently filed a petition for a [writ of certiorari](https://en.wikipedia.org/wiki/Writ_of_certiorari "Writ of certiorari") to the Supreme Court, asserting that the grand-jury subpoena directed to him violates [Article II](https://en.wikipedia.org/wiki/Article_II_of_the_United_States_Constitution "Article II of the United States Constitution") and the [Supremacy Clause](https://en.wikipedia.org/wiki/Supremacy_Clause "Supremacy Clause") of the Constitution. In December 2019, the Court agreed to hear the appeal.[\[150\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-VanceDocket-157) After oral arguments were delayed due to the [COVID-19 pandemic](https://en.wikipedia.org/wiki/COVID-19_pandemic_in_the_United_States "COVID-19 pandemic in the United States"),[\[151\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-158) the case was argued on May 12, 2020.[\[150\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-VanceDocket-157)[\[152\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-159) On July 9, 2020, the Supreme Court issued its 7–2 ruling, holding (in an opinion written by Chief Justice [John G. Roberts, Jr.](https://en.wikipedia.org/wiki/John_G._Roberts,_Jr. "John G. Roberts, Jr.")) that "Article II and the supremacy clause of the Constitution do not categorically preclude, or require a heightened standard for, the issuance of a state criminal subpoena to a sitting president."[\[150\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-VanceDocket-157)[\[27\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SCtMazars2020-32) Roberts wrote: "No citizen, not even the president, is categorically above the common duty to produce evidence when called upon in a criminal proceeding."[\[14\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FirstTime-18)[\[27\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SCtMazars2020-32) The court thus rejected Trump's claim that he was absolutely immune from the New York grand jury criminal subpoenas, but allowed Trump to return to the lower court to make a different argument for withholding his returns, such as scope or relevance.[\[14\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FirstTime-18)[\[153\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-160)
On remand to the District Court, Trump's attorneys argued that the subpoena was "wildly overbroad" and issued in bad faith. On August 20, 2020, Judge Marrero rejected this argument, again ordering that Trump's tax returns be turned over to prosecutors. Trump's attorneys immediately requested an emergency stay, which Marrero denied.[\[154\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-161)[\[155\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-162)[\[156\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-163) The U.S. Court of Appeals for the Second Circuit granted a stay to Trump on September 1, 2020,[\[157\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-164) and oral argument before that court was held on September 25, 2020.[\[158\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-165) During the hearing, the three judges appeared skeptical of Trump's central argument that the subpoena constituted an overbroad "fishing expedition."[\[159\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-166) On October 7, 2020, the Second Circuit Court ruled in favor of Vance,[\[160\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-167) but stayed enforcement to allow time for Trump's lawyers to file an emergency application with the Supreme Court six days later. This requested a stay of the appeals court decision pending a hearing by the Supreme Court. On February 22, 2021, the Supreme Court denied the stay request, clearing the path for Trump's tax records as well as other records to be released to prosecutors for review by a grand jury.[\[161\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-auto4-168)[\[162\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-169)
Within hours of the Supreme Court's ruling, Mazars handed over to Vance millions of pages of documents containing Trump's tax returns from January 2011 to August 2019, as well as financial statements, engagement agreements, documents relating to the preparation and review of tax returns, and work papers and communications related to the tax returns.[\[163\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:1-170)[\[164\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-171) By March 19, 2021, Trump's former personal lawyer [Michael Cohen](https://en.wikipedia.org/wiki/Michael_Cohen_\(lawyer\) "Michael Cohen (lawyer)") had met eight times with investigators for the Manhattan district attorney to cooperate with their inquiry.[\[165\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-172)[\[166\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-173)
In a separate action, on February 19, 2021, the Manhattan district attorney's office subpoenaed the New York City Tax Commission, suggesting it sought to examine the real estate values Trump had claimed related to his property taxes.[\[167\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-174)
## Contents of returns
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=13 "Edit section: Contents of returns")\]
In 2019, *The New York Times* obtained partial information from transcripts of Trump's IRS [Form 1040s](https://en.wikipedia.org/wiki/Form_1040 "Form 1040") (the main personal federal tax form) from 1985 to 1994,[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) revealing that during that time Trump lost \$1.17 billion—the most of almost any individual U.S. taxpayer[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[111\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Red-118)—evidently to avoid tax liability in eight of those years.[\[168\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-175)[\[169\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-5_takeaways_2019-176) Trump has acknowledged tax advantages inherent to the real-estate business, such as large write-offs from using depreciation of property to generate losses and reduce tax liabilities, which according to the *Times* "cannot account for the hundreds of millions of dollars in losses."[\[111\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Red-118)[\[169\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-5_takeaways_2019-176)[\[170\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-177)
### *The New York Times* investigation
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=14 "Edit section: The New York Times investigation")\]
On September 27, 2020, *The New York Times* published a report on more than two decades of Trump's tax-return data, including information from 2017 and 2018 (his first two years in office), having obtained the data earlier that month.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) The documents contradict many of Trump's public claims to have a flourishing and prosperous business empire,[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) showing that as a result of reporting losses in many years and receiving a \$72.9 million tax refund, Trump paid no net federal income taxes in 11 of 18 years of the past two decades. After the refund, Trump had an average tax bill of \$1.4 million per year over the 18 years.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) In 2016, Trump paid only \$750 in federal income tax, and in 2017, he paid another \$750 in federal income tax.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) This was much less than other recent presidents paid while in office. His immediate two predecessors, Obama and [George W. Bush](https://en.wikipedia.org/wiki/George_W._Bush "George W. Bush"), routinely paid \$100,000 annually in federal income tax, and sometimes far more.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) In 2017, Trump's pre-credit tax liability was \$7,435,857. All but \$750 of this amount was negated by carried-over tax credits, of which he had \$22.7 million at the time. It is unclear why Trump chose not to completely cancel out his federal income tax liability.[\[172\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-179) The data does not reveal [Trump's net worth](https://en.wikipedia.org/wiki/Wealth_of_Donald_Trump "Wealth of Donald Trump").[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) Tax-return data largely lack specifics allowing for financial connections to be identified, and the data does not reveal any previously unknown [connections to Russia](https://en.wikipedia.org/wiki/Links_between_Trump_associates_and_Russian_officials "Links between Trump associates and Russian officials").[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)
In the 18 years examined by the *Times*, Trump engaged in [tax avoidance](https://en.wikipedia.org/wiki/Tax_avoidance "Tax avoidance") to a far greater extent than most affluent Americans (the top 0.001% of tax filers). Due to this avoidance, Trump paid "about \$400 million less in combined federal income taxes than a very wealthy person who paid the average for that group each year."[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) While in many years Trump ended with little or no tax liability, there is no evidence he ever failed to file a return or pay his expected tax burden by the annual filing deadline (including extensions), even if such payments were later refunded when the returns were completed.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) Over two decades, Trump's golf courses and other businesses regularly lost significant amounts of money, which is one way Trump was able to reduce his tax liability.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) For example, in 2018 Trump reported \$47.4 million in losses,[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) and since 2000, Trump reported total losses of \$315.6 million from his golf courses alone.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) While Trump had significant income in many years, including from *[The Apprentice](https://en.wikipedia.org/wiki/The_Apprentice_\(American_TV_series\) "The Apprentice (American TV series)")*, he placed millions of dollars into his businesses which recorded losses for the year.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[173\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Lifeline-180) Many of these businesses also claimed significant non-cash losses for depreciation of owned properties, but this cannot account for the entirety of the losses Trump claimed on his returns.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) [Trump Tower](https://en.wikipedia.org/wiki/Trump_Tower "Trump Tower") in New York is one of the few businesses Trump owns that turns an annual profit, but as of 2020 he still appeared to owe the \$100 million mortgage which was set to come due in 2022.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178)
Beginning in 2011, the IRS was auditing Trump's \$72.9 million tax refund covering multiple years of paid taxes; the audit was not resolved as of 2020.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) If the IRS determines that the refund was improper, Trump would be required to repay more than \$100 million,[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) which includes interest on the amount. Trump has also personally guaranteed \$421 million in debt, most of which is due within four years. Trump previously expressed regret that he had personally guaranteed debt during the 1980s which brought him close to personal bankruptcy when his businesses faltered in the early 1990s.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) The bulk of the debt came from Trump's struggling [Doral golf resort](https://en.wikipedia.org/wiki/Trump_National_Doral_Miami "Trump National Doral Miami") (\$125 million) and the Washington, D.C., [Trump International Hotel](https://en.wikipedia.org/wiki/Trump_International_Hotel,_Washington "Trump International Hotel, Washington") (\$160 million).[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) Trump also had failed to pay back \$287 million in debt since 2010, according to the *Times* "far more money than previously known". Forgiven debt is supposed to be treated as income, but Trump used tax provisions to avoid or defer reporting it as such.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)
The *Times* notes that multiple potential violations of tax rules are present in the refunds examined. This includes the payment of "consulting fees" to Trump's daughter [Ivanka Trump](https://en.wikipedia.org/wiki/Ivanka_Trump "Ivanka Trump") while she was a top executive at [the Trump Organization](https://en.wikipedia.org/wiki/The_Trump_Organization "The Trump Organization"), which was used to reduce Trump's tax liability.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) Overall, Trump's companies appeared to claim 20% of their income was used for "consulting fees" – which do not need to be explained further but can be written off as business expenses.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) Trump also appears to have aggressively classified personal-lifestyle related expenses as business expenses in order to write them off and reduce his liability.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) This includes at least \$70,000 used for haircuts (some during the production of *The Apprentice*), as well as more than \$100,000 to a makeup artist and hair stylist favored by Ivanka Trump.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178) In many years Trump also classified payments for his aircraft and its support as business expenses. Trump also classified [Seven Springs](https://en.wikipedia.org/wiki/Seven_Springs_\(Bedford,_New_York\) "Seven Springs (Bedford, New York)"), his estate in [Bedford, New York](https://en.wikipedia.org/wiki/Bedford_\(town\),_New_York "Bedford (town), New York"), as an "investment property" in order to write off \$2.2 million in property taxes, even though the family uses it as a personal retreat.[\[171\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-18Rev-178)
Over the years examined, Trump reported receiving \$73 million in revenue from outside the U.S., including some from licensing deals in countries with authoritarian rulers.[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58) He was also paid more than \$8.7 million by the [multilevel marketing](https://en.wikipedia.org/wiki/Multilevel_marketing "Multilevel marketing") company [ACN Inc.](https://en.wikipedia.org/wiki/ACN_Inc. "ACN Inc."), which was accused of defrauding vulnerable consumers.[\[173\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Lifeline-180) Trump shot promotional videos for the company, which was accused of consumer fraud in a lawsuit filed in 2018.[\[174\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-181) The *Times* reported that Trump's financial condition at the time he announced his presidential candidacy in 2015 "lends some credence to the notion that his long-shot campaign was at least in part a gambit to reanimate the marketability of his name".[\[51\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Buettner-58)
#### Responses and analysis
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=15 "Edit section: Responses and analysis")\]
Trump dismissed the *Times* report,[\[175\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BBCNoTax-182) responding with a blend of denials and justifications.[\[176\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-183) He criticized what he called the "bad intent" of the report, but did not dispute the facts behind it.[\[177\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-184) He also contended that the tax authorities had mistreated him.[\[175\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BBCNoTax-182)
House speaker [Nancy Pelosi](https://en.wikipedia.org/wiki/Nancy_Pelosi "Nancy Pelosi") said Trump's indebtedness raises concerns about national security, since it represents "over \$400 million in leverage that somebody has over the president" and it was not known to whom the debt is owed.[\[178\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-185)
Writing for *[New York Daily News](https://en.wikipedia.org/wiki/New_York_Daily_News "New York Daily News")*, investigative journalist [David Cay Johnston](https://en.wikipedia.org/wiki/David_Cay_Johnston "David Cay Johnston") opined that the returns could help convict Trump in [the Manhattan district attorney's criminal probe](https://en.wikipedia.org/wiki/New_York_investigations_of_The_Trump_Organization "New York investigations of The Trump Organization"), stating that they evidence "easy-to-prove state income tax fraud charges". According to Johnston, the returns are "rich with what the IRS calls 'badges of fraud,'" such as "hundreds of thousands of dollars in unexplained expenses" on numerous [Schedule C](https://en.wikipedia.org/wiki/Schedule_C "Schedule C") forms showing zero income and "revenues and expenses that \[suspiciously match\] to the dollar". Johnston said these methods were used by Trump in 1984 and found by New York judges to constitute civil tax fraud.[\[179\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-186)
The *Daily News* separately argued that the returns "show that Trump is a proven liar", specifically claiming that in both 2014 and 2015 he was erroneously awarded \$300 for a New York school property tax exemption, which is only for people with a federal [adjusted gross income](https://en.wikipedia.org/wiki/Adjusted_gross_income "Adjusted gross income") (AGI) under \$500,000. Trump refunded hundreds of dollars and did not claim the break again, but his returns from 2015 to 2017 and 2020 report negative AGI—making him eligible for the exemption in those years.[\[180\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-187)
### Trump International Hotel and Tower tax breaks
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=16 "Edit section: Trump International Hotel and Tower tax breaks")\]
In May 2024, *The New York Times* and [ProPublica](https://en.wikipedia.org/wiki/ProPublica "ProPublica") revealed that Trump improperly used tax breaks relating to [his skyscraper in Chicago](https://en.wikipedia.org/wiki/Trump_International_Hotel_and_Tower_\(Chicago\) "Trump International Hotel and Tower (Chicago)"), claiming in 2010 that the transfer of funds into a partnership constituted a \$168 million loss.[\[181\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-188)
In January 2017, an [online petition](https://en.wikipedia.org/wiki/Online_petition "Online petition") on the "We the People" portion of the White House's website calling for the release of Trump's tax returns was set up.[\[182\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-189) The petition gained more than a million signatures, becoming the most signed petition on the White House's website. However, the White House gave no official response to the petition as of April 2017.[\[183\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-190) Trump spokesperson [Kellyanne Conway](https://en.wikipedia.org/wiki/Kellyanne_Conway "Kellyanne Conway") then said that "The White House response is that he's not going to release the tax returns" and that "people didn't care" about Trump's tax returns.[\[184\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-191) In response, [Jennifer Taub](https://en.wikipedia.org/wiki/Jennifer_Taub "Jennifer Taub") and others planned the Tax March on April 15, 2017 ([Tax Day](https://en.wikipedia.org/wiki/Tax_Day "Tax Day")) to demand that Trump release his tax returns;[\[185\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-192) tens of thousands of people marched in New York and dozens of cities across the country.[\[186\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-193)[\[187\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-194)
### California primary election law
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=19 "Edit section: California primary election law")\]
On July 30, 2019, California governor [Gavin Newsom](https://en.wikipedia.org/wiki/Gavin_Newsom "Gavin Newsom") signed the Presidential Tax Transparency and Accountability Act (S.B. 27), a law requiring candidates for president and California governor, as a condition for gaining California [ballot access](https://en.wikipedia.org/wiki/Ballot_access "Ballot access"), to release their most recent five years of federal tax returns at least 98 days ahead of the primary election (which would be November 26, 2019, for the 2020 primaries, since the California primary is on March 3, 2020).[\[33\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BeckerSullivan-38)[\[32\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-nytimes-30jul2019-37)[\[188\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-guardian-30jul2019-195)
Trump immediately sued the State of California, seeking to block implementation of the law, asserting that the law is unconstitutional.[\[189\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-CalInjunction-196) On September 19, 2019, U.S. district judge [Morrison C. England](https://en.wikipedia.org/wiki/Morrison_C._England "Morrison C. England") issued a temporary injunction blocking the law from taking effect.[\[189\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-CalInjunction-196) California appealed; [California secretary of state](https://en.wikipedia.org/wiki/California_Secretary_of_State "California Secretary of State") [Alex Padilla](https://en.wikipedia.org/wiki/Alex_Padilla "Alex Padilla") said: "Our elected leaders have a legal and moral obligation to be transparent with voters about potential conflicts of interest. This law is fundamental to preserving and protecting American democracy."[\[190\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-197) In December 2019, the [U.S. Court of Appeals for the Ninth Circuit](https://en.wikipedia.org/wiki/U.S._Court_of_Appeals_for_the_Ninth_Circuit "U.S. Court of Appeals for the Ninth Circuit") dismissed California's appeal of the federal district court decision as [moot](https://en.wikipedia.org/wiki/Mootness "Mootness"), in light of the California Supreme Court's decision (see below).[\[191\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-198)
The law was separately challenged in state court, and in November 2019, the [California Supreme Court](https://en.wikipedia.org/wiki/California_Supreme_Court "California Supreme Court") unanimously invalidated the law,[\[192\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-199) meaning that Trump did not have to release his tax returns to get on the primary ballot in California in 2020.[\[33\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BeckerSullivan-38)[\[193\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-:0-200) Chief Justice [Tani Gorre Cantil-Sakauye](https://en.wikipedia.org/wiki/Tani_Gorre_Cantil-Sakauye "Tani Gorre Cantil-Sakauye") wrote that "The Legislature may well be correct that a presidential candidate's income tax returns could provide California voters with important information" but that the requirement to release the returns conflicted with the [California Constitution](https://en.wikipedia.org/wiki/California_Constitution "California Constitution")'s "specification of an inclusive open presidential primary ballot".[\[33\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BeckerSullivan-38)
### New York State TRUST Act
\[[edit](https://en.wikipedia.org/w/index.php?title=Tax_returns_of_Donald_Trump&action=edit§ion=20 "Edit section: New York State TRUST Act")\]
In May 2019, the [New York State Senate](https://en.wikipedia.org/wiki/New_York_State_Senate "New York State Senate") passed the TRUST Act, which would amend state law to permit the commissioner of [the state Department of Taxation and Finance](https://en.wikipedia.org/wiki/New_York_State_Department_of_Taxation_and_Finance "New York State Department of Taxation and Finance") to release any state tax return requested by the leaders of the House Ways and Means Committee, the [Senate Finance Committee](https://en.wikipedia.org/wiki/Senate_Finance_Committee "Senate Finance Committee") or the [Joint Committee on Taxation](https://en.wikipedia.org/wiki/Joint_Committee_on_Taxation "Joint Committee on Taxation") for any "specific and legitimate legislative purpose."[\[194\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-201)[\[195\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-202) The [New York State Assembly](https://en.wikipedia.org/wiki/New_York_State_Assembly "New York State Assembly") approved the bill on May 22, sending it to the governor.[\[34\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-NYT-bill-40) On July 8, Governor [Andrew M. Cuomo](https://en.wikipedia.org/wiki/Andrew_M._Cuomo "Andrew M. Cuomo") signed the bill.[\[196\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-203)
Trump sued the state and the House Ways and Means Committee fifteen days later to block release of the tax returns.[\[197\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-TrumpSuitNY-204) In November 2019, Trump's suit was dismissed on [personal jurisdiction](https://en.wikipedia.org/wiki/Personal_jurisdiction "Personal jurisdiction") grounds.[\[198\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Polantz-205)
1. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-5)** According to multiple sources[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1)[\[2\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Harwell-2)[\[3\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-fivetimes-3)[\[4\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Kruzel-4)
2. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-9)** There is no law requiring public disclosure of tax information for presidents or presidential candidates, but all major-party candidates and all presidents have done so since [Richard Nixon](https://en.wikipedia.org/wiki/Richard_Nixon "Richard Nixon")'s underpayment of taxes was revealed in a leak.[\[5\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-6)[\[6\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-7)[\[7\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Grant-8)
3. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-11)** Under the [Revenue Act of 1924](https://en.wikipedia.org/wiki/Revenue_Act_of_1924 "Revenue Act of 1924") (a response to the [Teapot Dome scandal](https://en.wikipedia.org/wiki/Teapot_Dome_scandal "Teapot Dome scandal")), the chair of the Ways and Means Committee has the right to obtain the tax records of any taxpayer.[\[8\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-10)
4. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-audit_15-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-audit_15-1) Trump said he had been audited for a consecutive "twelve years or something like that"; it is rare for a taxpayer to be audited for several consecutive years.[\[42\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-POLITICOtwelve-48) In 2016, Trump's tax attorneys stated that Trump has been under audit since 2002. However, in 2011, 2014, and 2015, Trump made offers to release his tax returns, presumably while he was still under audit.[\[1\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-FactPence-1)
5. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-27)** It is IRS policy, but not law, to annually audit tax returns of presidents and vice presidents.[\[22\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Jagoda-26)
6. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-39)** The [California Supreme Court](https://en.wikipedia.org/wiki/California_Supreme_Court "California Supreme Court") ruled that this law violated the state's constitution.[\[33\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-BeckerSullivan-38)
7. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-53)** Some tax lawyers advise clients under IRS audit not to release tax returns for tactical reasons, to avoid "[crowdsourcing](https://en.wikipedia.org/wiki/Crowdsourcing "Crowdsourcing") the audit."[\[44\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Stockman-50)[\[45\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-51) In contrast, economist [Paul Krugman](https://en.wikipedia.org/wiki/Paul_Krugman "Paul Krugman") argued that Trump should be more willing to reveal his tax information if he were already under audit, as the reveal might have triggered an audit if there was not one.[\[46\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-52)
1. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-3) [***e***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-4) [***f***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FactPence_1-5)
Qiu, Linda (October 5, 2016). ["Pence's False claim that Trump 'hasn't broken' tax return promise"](https://www.politifact.com/truth-o-meter/statements/2016/oct/05/mike-pence/pences-false-claim-trump-hasnt-broken-tax-return-p/). [Politifact](https://en.wikipedia.org/wiki/Politifact "Politifact"). [Archived](https://web.archive.org/web/20201021054205/https://www.politifact.com/factchecks/2016/oct/05/mike-pence/pences-false-claim-trump-hasnt-broken-tax-return-p/) from the original on October 21, 2020. Retrieved April 11, 2019.
2. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Harwell_2-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Harwell_2-1)
Harwell, Drew (May 21, 2016). ["Trump once revealed his income tax returns. They showed he didn't pay a cent"](https://www.washingtonpost.com/politics/trumps-income-tax-returns-once-became-public-they-showed-he-didnt-pay-a-cent/2016/05/20/ffa2f63c-1b7c-11e6-b6e0-c53b7ef63b45_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20160706210006/https://www.washingtonpost.com/politics/trumps-income-tax-returns-once-became-public-they-showed-he-didnt-pay-a-cent/2016/05/20/ffa2f63c-1b7c-11e6-b6e0-c53b7ef63b45_story.html) from the original on July 6, 2016. Retrieved July 18, 2016.
3. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-fivetimes_3-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-fivetimes_3-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-fivetimes_3-2)
Blake, Aaron (December 13, 2016). ["5 things Donald Trump promised he'd do, but hasn't"](https://www.washingtonpost.com/news/the-fix/wp/2016/12/13/5-things-donald-trump-promised-hed-do-but-hasnt/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190419104238/https://www.washingtonpost.com/news/the-fix/wp/2016/12/13/5-things-donald-trump-promised-hed-do-but-hasnt/) from the original on April 19, 2019. Retrieved April 19, 2019.
4. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Kruzel_4-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Kruzel_4-1)
Kruzel, John (May 12, 2017). ["Release his tax returns after an audit is completed – Trump-O-Meter: Broken"](https://www.politifact.com/truth-o-meter/promises/trumpometer/promise/1421/release-his-tax-returns-after-audit-completed/). [Politifact](https://en.wikipedia.org/wiki/Politifact "Politifact"). [Archived](https://web.archive.org/web/20190411080402/https://www.politifact.com/truth-o-meter/promises/trumpometer/promise/1421/release-his-tax-returns-after-audit-completed/) from the original on April 11, 2019. Retrieved April 11, 2019.
5. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-6)**
["A History Of Presidential Tax Returns"](https://www.npr.org/2019/02/15/695054845/a-history-of-presidential-tax-returns). *[Morning Edition](https://en.wikipedia.org/wiki/Morning_Edition "Morning Edition")*. [NPR](https://en.wikipedia.org/wiki/NPR "NPR"). February 15, 2019. Retrieved September 22, 2023.
6. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-7)**
Rubin, Richard (May 11, 2016). ["In Break From Tradition, Donald Trump Rules Out Releasing Tax Returns Ahead of Election"](https://blogs.wsj.com/washwire/2016/05/11/in-break-from-tradition-donald-trump-rules-out-release-tax-returns-ahead-of-election/). *[The Wall Street Journal](https://en.wikipedia.org/wiki/The_Wall_Street_Journal "The Wall Street Journal")*. [Archived](https://web.archive.org/web/20201019161042/https://blogs.wsj.com/washwire/2016/05/11/in-break-from-tradition-donald-trump-rules-out-release-tax-returns-ahead-of-election/) from the original on October 19, 2020. Retrieved October 16, 2020.
7. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Grant_8-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Grant_8-1)
Grant, Tim (May 6, 2019). ["Trump's refusal to release his tax returns breaks a long presidential tradition"](https://www.post-gazette.com/news/politics-nation/2019/05/06/donald-trump-taxes-presidential-tax-law-ways-means-committee/stories/201904250114). *Pittsburgh Post-Gazette*. [Archived](https://web.archive.org/web/20201005020714/https://www.post-gazette.com/news/politics-nation/2019/05/06/donald-trump-taxes-presidential-tax-law-ways-means-committee/stories/201904250114) from the original on October 5, 2020. Retrieved October 16, 2020.
8. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-10)**
Torres-Spelliscy, Ciara (April 15, 2019). ["What the Teapot Dome Scandal Has to Do With Trump's Tax Returns"](https://www.brennancenter.org/our-work/analysis-opinion/what-teapot-dome-scandal-has-do-trumps-tax-returns). Brennan Center for Justice. Retrieved September 22, 2023.
9. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Baquet_12-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Baquet_12-1)
Baquet, Dean (September 27, 2020). ["An Editor's Note on the Trump Tax Investigation"](https://www.nytimes.com/2020/09/27/us/trump-taxes-editors-note.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20201015215427/https://www.nytimes.com/2020/09/27/us/trump-taxes-editors-note.html) from the original on October 15, 2020. Retrieved October 16, 2020. "In fact, he has fought relentlessly to hide them from public view and has falsely asserted that he could not release them because he was being audited by the Internal Revenue Service. More recently, Mr. Trump and the Justice Department have fought subpoenas from congressional and New York State investigators seeking his taxes and other financial records."
10. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-13)**
Davison, Laura; Talev, Margaret (April 5, 2019). ["Trump Falsely Says Law Prevents Him Releasing Tax Returns Under Audit"](https://www.bloomberg.com/news/articles/2019-04-05/trump-refutes-democrats-authority-to-obtain-his-tax-returns). *[Bloomberg News](https://en.wikipedia.org/wiki/Bloomberg_News "Bloomberg News")*. [Archived](https://web.archive.org/web/20201002202213/https://www.bloomberg.com/news/articles/2019-04-05/trump-refutes-democrats-authority-to-obtain-his-tax-returns) from the original on October 2, 2020. Retrieved October 16, 2020.
11. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-14)**
Rummler, Orion (April 10, 2019). ["IRS commissioner: No rule against releasing Trump's tax returns while under audit"](https://www.axios.com/trump-tax-returns-irs-commissioner-audit-20ebb0a7-dc47-4177-bf4c-565aa5cfb734.html). *[Axios.com](https://en.wikipedia.org/wiki/Axios.com "Axios.com")*. [Archived](https://web.archive.org/web/20190410211924/https://www.axios.com/trump-tax-returns-irs-commissioner-audit-20ebb0a7-dc47-4177-bf4c-565aa5cfb734.html) from the original on April 10, 2019. Retrieved April 11, 2019.
12. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-3) [***e***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-4) [***f***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-5) [***g***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TurnOver_16-6)
Rashbaum, Weiser (July 15, 2020). ["Trump Taxes: President Ordered to Turn Over Returns to Manhattan D.A."](https://www.nytimes.com/2019/10/07/nyregion/trump-taxes-lawsuit-vance.html) *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20191016052215/https://www.nytimes.com/2019/10/07/nyregion/trump-taxes-lawsuit-vance.html) from the original on October 16, 2019. Retrieved January 1, 2023.
13. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Sisak_17-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Sisak_17-1)
Sisak, Michael R. (September 25, 2020). ["Appeals court hears fight over Trump tax returns – again"](https://apnews.com/article/election-2020-new-york-cyrus-vance-jr-manhattan-subpoenas-8d30fbb11f84ccbc7ef8a49e23354620). *[Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. [Archived](https://web.archive.org/web/20200925195109/https://apnews.com/article/election-2020-new-york-cyrus-vance-jr-manhattan-subpoenas-8d30fbb11f84ccbc7ef8a49e23354620) from the original on September 25, 2020. Retrieved September 27, 2020.
14. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FirstTime_18-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FirstTime_18-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FirstTime_18-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FirstTime_18-3)
Weiser, Benjamin; Rashbaum, William K. (September 21, 2020). ["Trump Could Be Investigated for Tax Fraud, D.A. Says for First Time"](https://www.nytimes.com/2020/09/21/nyregion/donald-trump-taxes-cyrus-vance.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200927084124/https://www.nytimes.com/2020/09/21/nyregion/donald-trump-taxes-cyrus-vance.html) from the original on September 27, 2020. Retrieved September 27, 2020.
15. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaysMeansSub_19-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaysMeansSub_19-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaysMeansSub_19-2)
Fandos, Nicholas (May 10, 2019). ["House Ways and Means Chairman Subpoenas Trump Tax Returns"](https://www.nytimes.com/2019/05/10/us/politics/trump-tax-returns-subpoena.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190510214009/https://www.nytimes.com/2019/05/10/us/politics/democrats-trump-tax-returns.html) from the original on May 10, 2019. Retrieved May 20, 2019.
16. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-2022Nov22SCOTUS_20-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-2022Nov22SCOTUS_20-1)
de Vogue, Ariane (November 22, 2022). ["Supreme Court clears way for House to get Trump's taxes"](https://www.cnn.com/2022/11/22/politics/supreme-court-clears-way-for-house-to-get-trumps-taxes/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. Retrieved November 22, 2022.
17. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:2_21-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:2_21-1)
Polantz, Katelyn (November 30, 2022). ["House committee receives Donald Trump's federal tax returns from IRS"](https://www.cnn.com/2022/11/30/politics/house-ways-and-means-committee-now-has-donald-trumps-federal-tax-returns/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. Retrieved November 30, 2022.
18. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-22)**
Fox, Lauren; Diaz, Daniella; Herb, Jeremy (December 20, 2022). ["Democratic-led House Ways and Means Committee set to release Trump's taxes in the coming days"](https://www.cnn.com/2022/12/20/politics/house-trump-tax-returns/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN") Politics*. Retrieved December 21, 2022.
19. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-released_23-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-released_23-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-released_23-2)
Goldman, David; Sahadi, Jeanne; Vazquez, Maegan; Herb, Jeremy (December 30, 2022). ["Trump's tax returns shed new light on former president's finances"](https://www.cnn.com/2022/12/30/politics/donald-trump-tax-returns-released/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN") Politics*. Retrieved December 30, 2022.
20. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-taxreport_24-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-taxreport_24-1)
["Report on the Internal Revenue Service's Mandatory Audit Program Under the Prior Administration (2017-2020)"](https://waysandmeans.house.gov/sites/democrats.waysandmeans.house.gov/files/documents/2022.12.20%20Final%20Report%20House%20Ways%20and%20Means.pdf) (PDF). [United States House Committee on Ways and Means](https://en.wikipedia.org/wiki/United_States_House_Committee_on_Ways_and_Means "United States House Committee on Ways and Means"). December 20, 2022. Retrieved December 21, 2022.
21. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-taxinpresidency_25-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-taxinpresidency_25-1)
McCoy, Kevin; Jackson, David; Slack, Donovan (December 21, 2022). ["Trump tax returns: House committee report shows IRS failed to conduct 'mandatory' audits"](https://www.usatoday.com/story/news/2022/12/21/irs-failed-conduct-mandatory-audits-trump-tax-returns/10937349002/). *[USA Today](https://en.wikipedia.org/wiki/USA_Today "USA Today")*. Retrieved December 21, 2022.
22. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Jagoda_26-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Jagoda_26-1)
Jagoda, Naomi (October 6, 2019). ["Tax-return whistleblower in spotlight amid impeachment fight"](https://thehill.com/policy/finance/464469-tax-return-whistleblower-in-spotlight-amid-impeachment-fight/). *[The Hill](https://en.wikipedia.org/wiki/The_Hill_\(newspaper\) "The Hill (newspaper)")*. [Archived](https://web.archive.org/web/20191017193138/https://thehill.com/policy/finance/464469-tax-return-whistleblower-in-spotlight-amid-impeachment-fight) from the original on October 17, 2019. Retrieved October 17, 2019.
23. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TrumpVMazars_28-0)**
[Roberts, John](https://en.wikipedia.org/wiki/Roberts,_John "Roberts, John") (July 9, 2020). ["Trump et al. v. Mazars USA, LLP, et al"](https://www.supremecourt.gov/opinions/19pdf/19-715_febh.pdf) (PDF). [United States Supreme Court](https://en.wikipedia.org/wiki/United_States_Supreme_Court "United States Supreme Court"). Retrieved July 30, 2021.
24. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-CNBC_29-0)**
Higgins, Tucker; Pramuk, Jacob (November 18, 2019). ["Supreme Court temporarily halts court order requiring accountants to turn over Trump's tax returns to Congress"](https://www.cnbc.com/2019/11/18/supreme-court-temporarily-halts-court-order-requiring-accountants-to-turn-over-trumps-tax-returns-to-congress.html). [NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News"). Retrieved July 30, 2021.
25. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Liptak_30-0)**
Liptak, Adam (July 9, 2020). ["Supreme Court Rules Trump Cannot Block Release of Financial Records"](https://www.nytimes.com/2020/07/09/us/trump-taxes-supreme-court.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [ISSN](https://en.wikipedia.org/wiki/ISSN_\(identifier\) "ISSN (identifier)") [0362-4331](https://search.worldcat.org/issn/0362-4331). [Archived](https://web.archive.org/web/20200709143014/https://www.nytimes.com/2020/07/09/us/trump-taxes-supreme-court.html) from the original on July 9, 2020. Retrieved July 9, 2020.
26. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SplitDecision_31-0)**
Gerstein, Josh; Cheney, Kyle (July 8, 2020). ["Supreme Court splits on Trump tax cases, potentially shielding returns until after election"](https://www.politico.com/news/2020/07/08/supreme-court-trump-tax-returns-financial-records-353428). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20200929171729/https://www.politico.com/news/2020/07/08/supreme-court-trump-tax-returns-financial-records-353428) from the original on September 29, 2020. Retrieved September 28, 2020.
27. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SCtMazars2020_32-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SCtMazars2020_32-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SCtMazars2020_32-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SCtMazars2020_32-3)
*[Trump v. Mazars USA, LLP](https://en.wikipedia.org/wiki/Trump_v._Mazars_USA,_LLP "Trump v. Mazars USA, LLP")*
, [140 United States Reports](https://scholar.google.com/scholar_case?case=12252900491128651930) ([U.S.](https://en.wikipedia.org/wiki/Supreme_Court_of_the_United_States "Supreme Court of the United States") July 9, 2020).
28. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-33)**
Sheth, Sonam; Samuelsohn, Darren (July 9, 2020). ["Supreme Court rules against Trump in 2 landmark cases about his taxes and financial records"](https://www.businessinsider.com/supreme-court-ruling-trump-taxes-financial-records-2020-7?r=DE&IR=T). *[Business Insider](https://en.wikipedia.org/wiki/Business_Insider "Business Insider")*. [Archived](https://web.archive.org/web/20200709220131/https://www.businessinsider.com/supreme-court-ruling-trump-taxes-financial-records-2020-7?r=DE&IR=T) from the original on July 9, 2020. Retrieved July 9, 2020.
29. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-34)**
Ford, Matt (July 9, 2020). ["The Supreme Court Brings the Presidency Back From a Lawless Brink"](https://newrepublic.com/article/158156/supreme-court-trump-mazars-vance). *[The New Republic](https://en.wikipedia.org/wiki/The_New_Republic "The New Republic")*. Retrieved July 9, 2020.
`{{cite magazine}}`: CS1 maint: deprecated archival service ([link](https://en.wikipedia.org/wiki/Category:CS1_maint:_deprecated_archival_service "Category:CS1 maint: deprecated archival service"))
30. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-20200709CourthouseNewsRyan_35-0)**
Ryan, Tim (July 9, 2020). ["High Court Roils White House With Punt on House Subpoenas"](https://www.courthousenews.com/high-court-roils-white-house-with-punt-on-house-subpoenas/). *[Courthouse News](https://en.wikipedia.org/wiki/Courthouse_News_Service "Courthouse News Service")*. [Archived](https://web.archive.org/web/20200711233408/https://www.courthousenews.com/high-court-roils-white-house-with-punt-on-house-subpoenas/) from the original on July 11, 2020. Retrieved July 11, 2020.
31. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-36)** Multiple sources[\[13\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Sisak-17)[\[25\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-Liptak-30)[\[26\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SplitDecision-31)[\[27\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-SCtMazars2020-32)[\[28\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-33)[\[29\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-34)[\[30\]](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_note-20200709CourthouseNewsRyan-35)
32. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-nytimes-30jul2019_37-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-nytimes-30jul2019_37-1)
Medina, Jennifer; Karni, Annie (July 30, 2019). ["California Requires Trump Tax Returns Under New Election Law"](https://www.nytimes.com/2019/07/30/us/politics/california-trump-tax-returns.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190730194813/https://www.nytimes.com/2019/07/30/us/politics/california-trump-tax-returns.html) from the original on July 30, 2019. Retrieved July 30, 2019.
33. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BeckerSullivan_38-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BeckerSullivan_38-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BeckerSullivan_38-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BeckerSullivan_38-3)
Becker, Stephanie; Sullivan, Kate (November 21, 2019). ["California Supreme Court says law requiring presidential candidates to turn over tax returns is invalid"](https://www.cnn.com/2019/11/21/politics/california-tax-returns-trump/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20191215080129/https://www.cnn.com/2019/11/21/politics/california-tax-returns-trump/index.html) from the original on December 15, 2019. Retrieved December 22, 2019.
34. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-NYT-bill_40-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-NYT-bill_40-1)
McKinley, Jesse (May 22, 2019). ["New York Passes Bill Giving Congress a Way to Get Trump's State Tax Returns"](https://www.nytimes.com/2019/05/22/nyregion/trump-state-tax-returns.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190923111516/https://www.nytimes.com/2019/05/22/nyregion/trump-state-tax-returns.html) from the original on September 23, 2019. Retrieved May 22, 2019.
35. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-41)**
Kaczynski, Andrew (March 4, 2016). ["Trump In 1999: I Probably Wouldn't Have A Problem Releasing My Tax Returns If I Ran"](https://www.buzzfeednews.com/article/andrewkaczynski/during-1999-run-trump-vowed-to-release-his-tax-returns). *[BuzzFeed News](https://en.wikipedia.org/wiki/BuzzFeed_News "BuzzFeed News")*. [Archived](https://web.archive.org/web/20200809012533/https://www.buzzfeednews.com/article/andrewkaczynski/during-1999-run-trump-vowed-to-release-his-tax-returns) from the original on August 9, 2020. Retrieved August 7, 2019.
36. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-42)**
Vesoulis, Abby (September 30, 2020). ["Why Donald Trump's Former Housekeeper – and Millions of Other American Workers – Paid More in Federal Taxes Than Her Boss"](https://time.com/5894381/tax-code-wealthy/). *[Time](https://en.wikipedia.org/wiki/Time_\(magazine\) "Time (magazine)")*. [Archived](https://web.archive.org/web/20201007185222/https://time.com/5894381/tax-code-wealthy/) from the original on October 7, 2020. Retrieved October 24, 2020.
37. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-3) [***e***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-4) [***f***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaPoBus_43-5)
Harwell, Drew (September 15, 2016). ["All the excuses Trump has given for why he won't release his tax returns"](https://www.washingtonpost.com/news/business/wp/2016/09/15/a-running-tally-of-trumps-many-excuses-for-why-he-wont-release-his-tax-returns/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190725175205/https://www.washingtonpost.com/news/business/wp/2016/09/15/a-running-tally-of-trumps-many-excuses-for-why-he-wont-release-his-tax-returns/) from the original on July 25, 2019. Retrieved August 7, 2019.
38. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-44)**
Lee, Nora Kelly (August 12, 2016). ["How Hillary Clinton Is Using Her Taxes as a Political Weapon"](https://www.theatlantic.com/politics/archive/2016/08/clinton-tax-returns-trump/495755/). *[The Atlantic](https://en.wikipedia.org/wiki/The_Atlantic "The Atlantic")*. [Archived](https://web.archive.org/web/20200930070213/https://www.theatlantic.com/politics/archive/2016/08/clinton-tax-returns-trump/495755/) from the original on September 30, 2020. Retrieved August 7, 2019.
39. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Ward_45-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Ward_45-1)
[Ward, Vicky](https://en.wikipedia.org/wiki/Vicky_Ward "Vicky Ward") (October 14, 2019). ["Trump wanted to release his taxes in 2013 to show how smart he was for paying so little"](https://edition.cnn.com/2019/10/14/politics/trump-originally-wanted-to-release-tax-returns/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. [Archived](https://web.archive.org/web/20200809021134/https://edition.cnn.com/2019/10/14/politics/trump-originally-wanted-to-release-tax-returns/index.html) from the original on August 9, 2020. Retrieved September 22, 2023.
40. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-46)**
Gass, Nick (June 5, 2016). ["Carson: Trump will release tax returns before election"](https://www.politico.com/story/2016/05/trump-release-tax-records-222887). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20190807125354/https://www.politico.com/story/2016/05/trump-release-tax-records-222887) from the original on August 7, 2019. Retrieved August 7, 2019.
41. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-47)**
Santucci, John; Stracqualursi, Veronica (June 16, 2015). ["Donald Trump Announces 2016 Presidential Campaign: 'We Are Going Make our Country Great Again'"](https://abcnews.go.com/Politics/donald-trump-announces-2016-presidential-campaign-make-country/story?id=31799741). *ABC News*. [Archived](https://web.archive.org/web/20190429121331/https://abcnews.go.com/Politics/donald-trump-announces-2016-presidential-campaign-make-country/story?id=31799741) from the original on April 29, 2019. Retrieved April 19, 2019.
42. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-POLITICOtwelve_48-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-POLITICOtwelve_48-1)
Becker, Bernie; Faler, Brian (February 26, 2016). ["IRS chief: 'Rare' for taxpayer to be audited several years in a row, as Trump claims"](https://www.politico.com/story/2016/02/donald-trump-irs-audit-experts-219889). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20190411011224/https://www.politico.com/story/2016/02/donald-trump-irs-audit-experts-219889) from the original on April 11, 2019. Retrieved April 11, 2019.
43. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rappeport_49-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rappeport_49-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rappeport_49-2)
Rappeport, Alan (May 11, 2016). ["Donald Trump Breaks With Recent History by Not Releasing Tax Returns"](https://www.nytimes.com/politics/first-draft/2016/05/11/donald-trump-breaks-with-recent-history-by-not-releasing-tax-returns/). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20160719083106/https://www.nytimes.com/politics/first-draft/2016/05/11/donald-trump-breaks-with-recent-history-by-not-releasing-tax-returns/) from the original on July 19, 2016. Retrieved July 18, 2016.
44. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Stockman_50-0)**
Stockman, Rachel (May 13, 2016). ["Legal Experts Side With Trump; It Would Be Crazy to Release His Taxes During Audit"](https://lawandcrime.com/politics/legal-experts-side-with-trump-it-would-be-totally-stupid-to-release-his-taxes-during-audit/). *[lawandcrime.com](https://en.wikipedia.org/wiki/Lawandcrime.com "Lawandcrime.com")*. [Archived](https://web.archive.org/web/20171227162756/https://lawandcrime.com/politics/legal-experts-side-with-trump-it-would-be-totally-stupid-to-release-his-taxes-during-audit/) from the original on December 27, 2017. Retrieved July 19, 2016.
45. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-51)**
Stewart, Emily (August 27, 2016). ["Would No Tax Lawyer Advise Trump Release His Tax Returns? It's Complicated"](https://www.thestreet.com/politics/would-no-tax-lawyer-advise-trump-release-his-tax-returns-it-s-complicated-13687015). *[TheStreet.com](https://en.wikipedia.org/wiki/TheStreet.com "TheStreet.com")*. [Archived](https://web.archive.org/web/20160924183723/https://www.thestreet.com/story/13687015/1/would-no-tax-lawyer-advise-trump-release-his-tax-returns-it-s-complicated.html) from the original on September 24, 2016.
46. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-52)**
["The saga over Donald Trump's tax returns rolls on"](https://www.economist.com/democracy-in-america/2016/06/01/the-saga-over-donald-trumps-tax-returns-rolls-on). *[The Economist](https://en.wikipedia.org/wiki/The_Economist "The Economist")*. June 1, 2016. [Archived](https://web.archive.org/web/20160714030549/http://www.economist.com/blogs/democracyinamerica/2016/06/donalds-taxes) from the original on July 14, 2016. Retrieved July 18, 2016.
47. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-MoneyWhen_54-0)**
Tuttle, Brad (February 7, 2019). ["Will Donald Trump's Tax Returns Be Released? Democrats Just Made Their First Move"](https://money.com/money/5634725/donald-trump-tax-returns-released-2019-democrats/). *Money*. [Archived](https://web.archive.org/web/20190217002556/http://money.com/money/5634725/donald-trump-tax-returns-released-2019-democrats/) from the original on February 17, 2019. Retrieved April 5, 2019.
48. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-55)**
["Romney calls decision by Trump not to release tax returns 'disqualifying'"](https://www.foxnews.com/politics/romney-calls-decision-by-trump-not-to-release-tax-returns-disqualifying). *[Fox News](https://en.wikipedia.org/wiki/Fox_News "Fox News")*. [Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press"). May 11, 2016. [Archived](https://web.archive.org/web/20160619110559/http://www.foxnews.com/politics/2016/05/11/romney-calls-decision-by-trump-not-to-release-tax-returns-disqualifying.html) from the original on June 19, 2016. Retrieved July 18, 2016.
49. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-56)**
Fund, John (May 11, 2016). ["Trump's Refusal to Release Tax Returns Is a Ticking Time Bomb for the GOP"](https://www.nationalreview.com/2016/05/donald-trumps-tax-returns-delegates-should-abstain-if-he-wont-release/). *National Review*. [Archived](https://web.archive.org/web/20160718073935/http://www.nationalreview.com/article/435254/donald-trumps-tax-returns-delegates-should-abstain-if-he-wont-release) from the original on July 18, 2016. Retrieved July 18, 2016.
50. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-57)**
Mangan, Dan (September 26, 2016). ["Trump brags about not paying taxes: 'That makes me smart'"](https://www.cnbc.com/2016/09/26/trump-brags-about-not-paying-taxes-that-makes-me-smart.html). [CNBC](https://en.wikipedia.org/wiki/CNBC "CNBC"). [Archived](https://web.archive.org/web/20171022200654/https://www.cnbc.com/2016/09/26/trump-brags-about-not-paying-taxes-that-makes-me-smart.html) from the original on October 22, 2017. Retrieved April 9, 2019.
51. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-3) [***e***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-4) [***f***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-5) [***g***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-6) [***h***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-7) [***i***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-8) [***j***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-9) [***k***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-10) [***l***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-11) [***m***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-12) [***n***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-13) [***o***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-14) [***p***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-15) [***q***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-16) [***r***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-17) [***s***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-18) [***t***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-19) [***u***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-20) [***v***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Buettner_58-21)
Buettner, Russ; Craig, Susanne; McIntire, Mike (September 27, 2020). ["Long-Concealed Records Show Trump's Chronic Losses and Years of Tax Avoidance"](https://www.nytimes.com/interactive/2020/09/27/us/donald-trump-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200927211558/https://www.nytimes.com/interactive/2020/09/27/us/donald-trump-taxes.html) from the original on September 27, 2020. Retrieved September 27, 2020.
52. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Wapo2016_59-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Wapo2016_59-1)
Ehrenfreund, Max (November 1, 2016). ["A big, dirty secret from Donald Trump's tax returns has been exposed"](https://www.washingtonpost.com/news/wonk/wp/2016/11/01/a-big-dirty-secret-from-donald-trumps-tax-returns-has-been-exposed/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190210192856/https://www.washingtonpost.com/news/wonk/wp/2016/11/01/a-big-dirty-secret-from-donald-trumps-tax-returns-has-been-exposed/) from the original on February 10, 2019. Retrieved October 5, 2020.
53. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-60)**
Confessore, Nicholas; Appelbaum, Binyamin (October 4, 2016). ["How a Simple Tax Rule Let Donald Trump Turn a \$916 Million Loss Into a Plus"](https://www.nytimes.com/2016/10/04/us/politics/donald-trump-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20181209120846/https://www.nytimes.com/2016/10/04/us/politics/donald-trump-taxes.html) from the original on December 9, 2018. Retrieved November 2, 2016.
54. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Barstow2016_61-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Barstow2016_61-1)
Barstow, David; McIntire, Mike; Cohen, Patricia; Craig, Susanne; Buettner, Russ (November 2, 2016). ["Donald Trump Used Legally Dubious Method to Avoid Paying Taxes"](https://www.nytimes.com/2016/11/01/us/politics/donald-trump-tax.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20201003024918/https://www.nytimes.com/2016/11/01/us/politics/donald-trump-tax.html) from the original on October 3, 2020. Retrieved October 1, 2020.
55. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-62)**
Deb, Sopan; Fraser-Chanpong, Hannah (October 1, 2016). ["NYT: Trump declared a \$916 million loss in 1995 tax returns"](https://www.cbsnews.com/news/new-york-times-trump-declared-a-916-million-loss-in-1995-tax-returns/). [CBS News](https://en.wikipedia.org/wiki/CBS_News "CBS News"). [Archived](https://web.archive.org/web/20161002062654/http://www.cbsnews.com/news/new-york-times-trump-declared-a-916-million-loss-in-1995-tax-returns/) from the original on October 2, 2016. Retrieved October 2, 2016.
56. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-63)**
Light, Larry (March 15, 2017). ["A Trump tax return revealed – here's what accountants think of it"](https://www.cbsnews.com/news/trumps-tax-return-leaked-rachel-maddow-what-accountants-think-alternative-minimum-tax/). [CBS News](https://en.wikipedia.org/wiki/CBS_News "CBS News"). [Archived](https://web.archive.org/web/20180929010525/https://www.cbsnews.com/news/trumps-tax-return-leaked-rachel-maddow-what-accountants-think-alternative-minimum-tax/) from the original on September 29, 2018. Retrieved April 5, 2019.
57. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-64)**
Doe, John (October 1, 2016). ["Trump incurs \$916 million loss on his income tax returns"](https://www.cbsnews.com/news/new-york-times-trump-declared-a-916-million-loss-in-1995-tax-returns/). [CBS News](https://en.wikipedia.org/wiki/CBS_News "CBS News"). [Archived](https://web.archive.org/web/20161002062654/http://www.cbsnews.com/news/new-york-times-trump-declared-a-916-million-loss-in-1995-tax-returns/) from the original on October 2, 2016. Retrieved October 2, 2016.
58. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-65)**
Barstow, David; Craig, Susanne; Buettner, Ross; Twohey, Megan (October 1, 2016). ["Donald Trump Tax Records Show He Could Have Avoided Taxes for Nearly Two Decades, The Times Found"](https://www.nytimes.com/2016/10/02/us/politics/donald-trump-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. Retrieved May 31, 2021.
59. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-nyt-taxes_66-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-nyt-taxes_66-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-nyt-taxes_66-2)
[Baker, Peter](https://en.wikipedia.org/wiki/Peter_Baker_\(journalist\) "Peter Baker (journalist)"); Drucker, Jesse; [Craig, Susanne](https://en.wikipedia.org/wiki/Susanne_Craig "Susanne Craig"); [Barstow, David](https://en.wikipedia.org/wiki/David_Barstow "David Barstow") (March 15, 2017). ["Trump Wrote Off \$100 Million in Business Losses in 2005"](https://www.nytimes.com/2017/03/14/us/politics/donald-trump-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20170315125638/https://www.nytimes.com/2017/03/14/us/politics/donald-trump-taxes.html) from the original on March 15, 2017. Retrieved March 15, 2017.
60. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-hill-taxes_67-0)**
Jagoda, Naomi (March 14, 2017). ["WH releases Trump tax info ahead of MSNBC report: He paid \$38M in federal taxes in '05"](https://thehill.com/homenews/administration/324016-wh-releases-trump-tax-info-ahead-of-msnbc-report-made-150m-in-2005/). *[The Hill](https://en.wikipedia.org/wiki/The_Hill_\(newspaper\) "The Hill (newspaper)")*. [Archived](https://web.archive.org/web/20170315010347/http://thehill.com/homenews/administration/324016-wh-releases-trump-tax-info-ahead-of-msnbc-report-made-150m-in-2005) from the original on March 15, 2017. Retrieved March 15, 2017.
61. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:3_68-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:3_68-1)
*The Family Business: Trump and Taxes* (Television production). [Showtime](https://en.wikipedia.org/wiki/Showtime_\(TV_network\) "Showtime (TV network)"). 2018. 1–5 minutes in.
62. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-69)**
Barstow, David; Craig, Susanne; Buettner, Russ (October 2, 2018). ["Trump Engaged in Suspect Tax Schemes as He Reaped Riches From His Father"](https://www.nytimes.com/interactive/2018/10/02/us/politics/donald-trump-tax-schemes-fred-trump.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. Retrieved July 22, 2020.
63. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-70)**
Buettner, Ross; Craig, Susanne; Barstow, David (October 2, 2018). ["11 Takeaways From The Times's Investigation Into Trump's Wealth"](https://www.nytimes.com/2018/10/02/us/politics/donald-trump-wealth-fred-trump.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. Retrieved May 31, 2021.
64. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-71)**
Rabinowitz, Hannah (September 29, 2023). ["IRS contractor charged with stealing Donald Trump's tax returns, which were leaked to press"](https://www.cnn.com/2023/09/29/politics/irs-contractor-trump-taxes/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. Retrieved September 30, 2023.
65. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-72)**
["Former IRS Contractor Sentenced for Disclosing Tax Return Information to News Organizations"](https://www.justice.gov/opa/pr/former-irs-contractor-sentenced-disclosing-tax-return-information-news-organizations). *Office of Public Affairs* (Press release). United States Department of Justice. January 29, 2024. Retrieved July 15, 2024.
66. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-73)**
Barnes, Daniel; Reilly, Ryan J. (January 29, 2024). ["Ex-IRS contractor sentenced to 5 years in prison for leaking Trump tax records"](https://www.nbcnews.com/politics/justice-department/former-irs-contractor-sentenced-5-years-prison-leaking-trump-tax-recor-rcna135908). *NBC News*. Retrieved January 29, 2024.
67. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-74)**
Faler, Brian (October 13, 2024). ["Trump disarmed a political landmine in refusing to release his tax returns"](https://www.politico.com/news/2024/10/13/trump-hasnt-released-his-tax-returns-the-response-meh-00182874). *Politico*.
68. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-75)**
["Trump sues IRS and Treasury for \$10 billion over leaked tax information"](https://www.npr.org/2026/01/30/nx-s1-5693662/trump-sues-irs-and-treasury-for-10-billion-over-leaked-tax-information). *NPR*. Associated Press. January 30, 2026. Retrieved February 1, 2026.
69. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-76)**
["With House majority, Dems intend to request Trump's tax returns"](https://www.msnbc.com/msnbc/watch/with-house-majority-dems-intend-to-request-for-trump-s-tax-returns-1363758147582). *[MSNBC](https://en.wikipedia.org/wiki/MSNBC "MSNBC")*. November 7, 2018. [Archived](https://web.archive.org/web/20190218175948/https://www.msnbc.com/msnbc/watch/with-house-majority-dems-intend-to-request-for-trump-s-tax-returns-1363758147582) from the original on February 18, 2019. Retrieved April 6, 2019.
70. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-77)**
Porter, Tom (November 7, 2018). ["Democrats set to demand Donald Trump's tax returns after winning House majority"](https://www.newsweek.com/donald-trump-tax-returns-democrats-will-demand-presidents-records-house-1205085). *[Newsweek](https://en.wikipedia.org/wiki/Newsweek "Newsweek")*. [Archived](https://web.archive.org/web/20190328065104/https://www.newsweek.com/donald-trump-tax-returns-democrats-will-demand-presidents-records-house-1205085) from the original on March 28, 2019. Retrieved April 6, 2019.
71. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-78)**
Garcia, Catherine (November 6, 2018). ["Once in power, House Democrats will reportedly demand Trump's tax returns"](https://theweek.com/speedreads/806128/once-power-house-democrats-reportedly-demand-trumps-tax-returns). *The Week*. [Archived](https://web.archive.org/web/20190207165348/https://theweek.com/speedreads/806128/once-power-house-democrats-reportedly-demand-trumps-tax-returns) from the original on February 7, 2019. Retrieved April 6, 2019.
72. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto_79-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto_79-1)
Gordon, Marcy (April 4, 2019). ["White House pushes back on request for Trump tax forms"](https://apnews.com/08407f0c1bd04a2cb33842ebe8113d82). *[Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. [Archived](https://web.archive.org/web/20190405004721/https://apnews.com/08407f0c1bd04a2cb33842ebe8113d82) from the original on April 5, 2019. Retrieved April 5, 2019.
73. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto1_80-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto1_80-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto1_80-2)
Werner, Erica; Paletta, Damian; Stein, Jeff (April 4, 2019). ["White House maneuvers to block release of Trump's tax returns"](https://www.washingtonpost.com/business/economy/white-house-maneuvers-to-block-release-of-trumps-tax-returns/2019/04/04/047b19e0-56f4-11e9-8ef3-fbd41a2ce4d5_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190405054133/https://www.washingtonpost.com/business/economy/white-house-maneuvers-to-block-release-of-trumps-tax-returns/2019/04/04/047b19e0-56f4-11e9-8ef3-fbd41a2ce4d5_story.html) from the original on April 5, 2019. Retrieved April 5, 2019.
74. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-81)**
Lorenzo, Aaron (April 13, 2019). ["Neal gives IRS commissioner new deadline for handing over Trump's tax returns"](https://www.politico.com/story/2019/04/13/irs-trump-tax-returns-1273712). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20190416055353/https://www.politico.com/story/2019/04/13/irs-trump-tax-returns-1273712) from the original on April 16, 2019. Retrieved April 19, 2019.
75. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-82)**
Dilanian, Ken (December 20, 2018). ["Here's how Democrats plan to get Donald Trump's tax returns"](https://www.nbcnews.com/politics/congress/democrats-want-use-obscure-law-grab-donald-trump-s-tax-n949286). [NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News"). [Archived](https://web.archive.org/web/20190118132721/https://www.nbcnews.com/politics/congress/democrats-want-use-obscure-law-grab-donald-trump-s-tax-n949286) from the original on January 18, 2019. Retrieved April 5, 2019.
76. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-83)**
Harmon, John M. (May 2, 1977). ["Memorandum Opinion for the Acting Commissioner of the Internal Revenue Service – Congressional Access to Tax Returns – 26 U.S.C. § 6103(f)"](https://www.justice.gov/sites/default/files/olc/opinions/1977/05/31/op-olc-v001-p0085_0.pdf) (PDF). *United States Department of Justice*. [Archived](https://web.archive.org/web/20201117151500/https://www.justice.gov/sites/default/files/olc/opinions/1977/05/31/op-olc-v001-p0085_0.pdf) (PDF) from the original on November 17, 2020. Retrieved April 4, 2019.
77. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-84)**
["26 U.S. Code § 6103 – Confidentiality and disclosure of returns and return information"](https://www.law.cornell.edu/uscode/text/26/6103). *[Legal Information Institute](https://en.wikipedia.org/wiki/Legal_Information_Institute "Legal Information Institute")*. [Archived](https://web.archive.org/web/20190401140541/https://www.law.cornell.edu/uscode/text/26/6103) from the original on April 1, 2019. Retrieved April 5, 2019.
78. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-85)**
Sahadi, Jeanne (September 5, 2018). ["The 1924 law Democrats may tap to see Trump's tax returns"](https://www.cnn.com/2018/09/05/politics/trump-tax-returns/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20190307181133/https://www.cnn.com/2018/09/05/politics/trump-tax-returns/index.html) from the original on March 7, 2019. Retrieved April 5, 2019.
79. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-hufffight_86-0)**
Campbell, Andy; Delaney, Arthur (April 5, 2019). ["Trump Lawyers Fight Release Of The President's Tax Returns"](https://www.huffpost.com/entry/trump-lawyers-fight-release-of-the-presidents-tax-returns_n_5ca7b38ce4b0dca0330159f4). *[HuffPost](https://en.wikipedia.org/wiki/HuffPost "HuffPost")*. [Archived](https://web.archive.org/web/20201117151507/https://www.huffpost.com/entry/trump-lawyers-fight-release-of-the-presidents-tax-returns_n_5ca7b38ce4b0dca0330159f4) from the original on November 17, 2020. Retrieved April 5, 2019.
80. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-87)**
Stein, Jeff; Dawsey, Josh (May 21, 2019). ["Confidential draft IRS memo says tax returns must be given to Congress unless president invokes executive privilege"](https://www.washingtonpost.com/business/economy/confidential-draft-irs-memo-says-tax-returns-must-be-given-to-congress-unless-president-invokes-executive-privilege/2019/05/21/8ed41834-7b1c-11e9-8bb7-0fc796cf2ec0_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20200418054154/https://www.washingtonpost.com/business/economy/confidential-draft-irs-memo-says-tax-returns-must-be-given-to-congress-unless-president-invokes-executive-privilege/2019/05/21/8ed41834-7b1c-11e9-8bb7-0fc796cf2ec0_story.html) from the original on April 18, 2020. Retrieved May 21, 2019.
81. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-88)**
Fandos, Nicholas; Rogers, Katie (July 30, 2021). ["Treasury must turn over Trump's taxes to Congress, the Justice Dept. says"](https://www.nytimes.com/2021/07/30/us/politics/trump-taxes-congress.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [ISSN](https://en.wikipedia.org/wiki/ISSN_\(identifier\) "ISSN (identifier)") [0362-4331](https://search.worldcat.org/issn/0362-4331). Retrieved July 31, 2021.
82. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-OLC_89-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-OLC_89-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-OLC_89-2)
Button, Bryce (2002). ["Giving Respect Where Respect is Due"](https://www.sciencedirect.com/science/article/abs/pii/B9781578200962500071). *Nonlinear Editing: Storytelling, Aesthetics, and Craft*. Elsevier. pp. 111–146\. [doi](https://en.wikipedia.org/wiki/Doi_\(identifier\) "Doi (identifier)"):[10\.1016/b978-1-578-20096-2.50007-1](https://doi.org/10.1016%2Fb978-1-578-20096-2.50007-1). [ISBN](https://en.wikipedia.org/wiki/ISBN_\(identifier\) "ISBN (identifier)")
[978-1-57820-096-2](https://en.wikipedia.org/wiki/Special:BookSources/978-1-57820-096-2 "Special:BookSources/978-1-57820-096-2")
. Retrieved July 30, 2021.
83. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-CNN080421_90-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-CNN080421_90-1)
Polantz, Katelyn (August 4, 2021). ["Trump asks court to end House pursuit of his tax returns from IRS"](https://www.cnn.com/2021/08/04/politics/trump-tax-returns-response/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). Retrieved August 5, 2021.
84. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-91)**
Sneed, Tierney; Polantz, Katelyn (August 9, 2022). ["Appeals court says House can obtain Trump's taxes from the IRS"](https://www.cnn.com/2022/08/09/politics/appeals-court-house-trump-taxes-opinion/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. [Archived](https://web.archive.org/web/20220809160955/https://www.cnn.com/2022/08/09/politics/appeals-court-house-trump-taxes-opinion/index.html) from the original on August 9, 2022. Retrieved August 9, 2022.
85. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-92)**
Mangan, Dan (October 27, 2022). ["Trump loses latest court bid to block Congress from getting his income tax returns"](https://www.cnbc.com/2022/10/27/trump-loses-court-bid-to-block-congress-from-getting-tax-returns.html). [CNBC](https://en.wikipedia.org/wiki/CNBC "CNBC"). Retrieved October 27, 2022.
86. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-93)**
Sneed, Tierney (October 31, 2022). ["Trump asks Supreme Court to stop IRS from turning over his tax returns to the House"](https://www.cnn.com/2022/10/31/politics/trump-supreme-court-appeal/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). Retrieved October 31, 2022.
87. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-94)**
de Vogue, Ariane; Sneed, Tierney (November 1, 2022). ["Chief Justice John Roberts puts temporary hold on release of Trump's tax returns to Congress"](https://www.cnn.com/2022/11/01/politics/trump-tax-returns-supreme-court-john-roberts/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). Retrieved November 1, 2022.
88. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-guard-20dec2022_95-0)**
["House committee votes to release Trump's tax returns to the public"](https://www.theguardian.com/us-news/2022/dec/20/house-committee-votes-release-trump-tax-returns). *[The Guardian](https://en.wikipedia.org/wiki/The_Guardian "The Guardian")*. December 20, 2022. Retrieved December 20, 2022.
89. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-96)**
MacFarlane, Scott (December 27, 2022). ["House panel expected to release redacted Trump tax returns Friday"](https://www.cbsnews.com/news/trump-tax-returns-released-2022-12-30-house-ways-and-means-committee/). *[CBS News](https://en.wikipedia.org/wiki/CBS_News "CBS News")*. Retrieved December 30, 2022.
90. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-DCCirDecision_97-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-DCCirDecision_97-1)
*Trump v. Mazars USA*
, [19-5142](https://web.archive.org/web/20200102154323/https://casetext.com/case/trump-v-mazars-usa-llp) ([D.C. Cir.](https://en.wikipedia.org/wiki/D.C._Cir. "D.C. Cir.") October 11, 2019), archived from [the original](https://casetext.com/case/trump-v-mazars-usa-llp) on January 2, 2020.
91. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-98)**
Shabad, Rebecca; Talbot, Haley; Moe, Alex (March 3, 2021). ["House Oversight panel reissues subpoena for Trump's financial records"](https://www.nbcnews.com/politics/congress/house-oversight-panel-reissues-subpoena-trump-s-tax-records-n1259431). *[NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News")*. Retrieved May 9, 2021.
92. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-99)**
["Trump v. U.S. House Committee on Oversight and Reform: Civil Action No.: 1:19-cv-01136-APM"](https://storage.courtlistener.com/recap/gov.uscourts.dcd.206477/gov.uscourts.dcd.206477.81.0_2.pdf) (PDF). *storage.courtlistener.com*. September 12, 2022. Retrieved September 18, 2022.
93. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-100)**
Papenfuss, Mary (September 17, 2022). ["Trump's Former Accounting Firm Now Turning Over His Financial Records To Congress: Report"](https://www.huffpost.com/entry/accounting-firm-mazars-usa-trump-financial-documents-congress_n_63267026e4b0ed021dfda2a3). *[HuffPost](https://en.wikipedia.org/wiki/HuffPost "HuffPost")*. Retrieved September 19, 2022.
94. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Defies_101-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Defies_101-1)
Fox, Lauren (May 17, 2019). ["Mnuchin defies House Democrats' subpoenas for Trump's tax returns"](https://www.cnn.com/2019/05/17/politics/steve-mnuchin-tax-returns-repsonse/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20191104203722/https://www.cnn.com/2019/05/17/politics/steve-mnuchin-tax-returns-repsonse/index.html) from the original on November 4, 2019. Retrieved May 20, 2019.
95. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-MnunchinRefusal_102-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-MnunchinRefusal_102-1)
Rappeport, Alan (May 6, 2019). ["Steven Mnuchin Refuses to Release Trump's Tax Returns to Congress"](https://www.nytimes.com/2019/05/06/us/politics/trump-tax-returns-mnuchin.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200428200851/https://www.nytimes.com/2019/05/06/us/politics/trump-tax-returns-mnuchin.html) from the original on April 28, 2020. Retrieved May 7, 2019.
96. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-103)**
[Rappeport, Alan](https://en.wikipedia.org/wiki/Alan_Rappeport "Alan Rappeport") (June 14, 2019). ["Justice Dept. Backs Mnuchin's Refusal to Release Trump's Tax Returns"](https://www.nytimes.com/2019/06/14/us/politics/trump-tax-returns-justice-department.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190616225456/https://www.nytimes.com/2019/06/14/us/politics/trump-tax-returns-justice-department.html) from the original on June 16, 2019. Retrieved June 17, 2019.
97. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-104)**
Taylor, Andrew; Lemire, Jonathan (May 7, 2019). ["Refusal to hand over Trump's tax returns sets up legal fight"](https://apnews.com/ce215295783e419d8896d50bc7907107). *[Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. [Archived](https://web.archive.org/web/20191202161101/https://apnews.com/ce215295783e419d8896d50bc7907107) from the original on December 2, 2019. Retrieved October 20, 2019.
98. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-105)**
Paletta, Damian; Stein, Jeff (May 6, 2019). ["Mnuchin rejects Democrats' demand to hand over Trump's tax returns, all but ensuring legal battle"](https://www.washingtonpost.com/business/economy/mnuchin-rejects-democrats-demand-to-hand-over-trumps-tax-returns-all-but-ensuring-legal-battle/2019/05/06/5483f8ac-7022-11e9-9eb4-0828f5389013_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190506215838/https://www.washingtonpost.com/business/economy/mnuchin-rejects-democrats-demand-to-hand-over-trumps-tax-returns-all-but-ensuring-legal-battle/2019/05/06/5483f8ac-7022-11e9-9eb4-0828f5389013_story.html) from the original on May 6, 2019. Retrieved May 6, 2019.
99. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-106)**
Barrett, Devlin; Zapotosky, Matt (June 14, 2019). ["Justice Dept. issues memo backing Mnuchin's refusal to give Trump's tax returns to Congress"](https://www.washingtonpost.com/world/national-security/justice-dept-issues-memo-backing-mnuchins-refusal-to-provide-trumps-tax-returns-to-congress/2019/06/14/3c8b3376-8ee7-11e9-b08e-cfd89bd36d4e_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190717061421/https://www.washingtonpost.com/world/national-security/justice-dept-issues-memo-backing-mnuchins-refusal-to-provide-trumps-tax-returns-to-congress/2019/06/14/3c8b3376-8ee7-11e9-b08e-cfd89bd36d4e_story.html) from the original on July 17, 2019. Retrieved July 26, 2019.
100. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-107)**
Stein, Jeff (July 25, 2019). ["IRS turned over Nixon's tax returns the same day that a congressional panel asked for them"](https://www.washingtonpost.com/business/2019/07/25/irs-turned-over-nixons-tax-returns-same-day-that-congressional-panel-asked-them/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190726001252/https://www.washingtonpost.com/business/2019/07/25/irs-turned-over-nixons-tax-returns-same-day-that-congressional-panel-asked-them/) from the original on July 26, 2019. Retrieved July 26, 2019.
101. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-108)**
Stein, Jeff (April 13, 2019). ["House Democrats give IRS hard deadline of April 23 to turn over Trump tax returns, say administration's concerns 'lack merit'"](https://www.washingtonpost.com/business/2019/04/13/house-democrats-give-irs-hard-deadline-april-turn-over-trump-tax-returns-say-administrations-concerns-lack-merit/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190417080527/https://www.washingtonpost.com/business/2019/04/13/house-democrats-give-irs-hard-deadline-april-turn-over-trump-tax-returns-say-administrations-concerns-lack-merit/) from the original on April 17, 2019. Retrieved April 19, 2019.
102. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rupar_109-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rupar_109-1)
Rupar, Aaron (April 8, 2019). ["Mick Mulvaney rewrites history, claims Trump never promised to release his tax returns"](https://www.vox.com/2019/4/8/18300213/mick-mulvaney-trump-tax-returns-fox-news-sunday). *[Vox](https://en.wikipedia.org/wiki/Vox_\(website\) "Vox (website)")*. [Archived](https://web.archive.org/web/20190408235408/https://www.vox.com/2019/4/8/18300213/mick-mulvaney-trump-tax-returns-fox-news-sunday) from the original on April 8, 2019. Retrieved April 9, 2019.
103. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-110)**
Itkowitz, Colby (April 7, 2019). ["Mulvaney says Democrats will 'never' see Trump's tax returns"](https://www.washingtonpost.com/politics/mulvaney-says-democrats-will-never-see-trumps-tax-returns/2019/04/07/e939deca-593a-11e9-a00e-050dc7b82693_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190409040339/https://www.washingtonpost.com/politics/mulvaney-says-democrats-will-never-see-trumps-tax-returns/2019/04/07/e939deca-593a-11e9-a00e-050dc7b82693_story.html) from the original on April 9, 2019. Retrieved April 9, 2019.
104. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FOXdeadline_111-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FOXdeadline_111-1)
Re, Gregg (April 10, 2019). ["Treasury won't meet House Dems' deadline to provide Trump tax returns, Mnuchin says"](https://www.foxnews.com/politics/mnuchin-says-treasury-wont-meet-house-dems-deadline-to-provide-trump-tax-returns). [Fox News](https://en.wikipedia.org/wiki/Fox_News "Fox News"). [Archived](https://web.archive.org/web/20190411023700/https://www.foxnews.com/politics/mnuchin-says-treasury-wont-meet-house-dems-deadline-to-provide-trump-tax-returns) from the original on April 11, 2019. Retrieved April 11, 2019.
105. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-112)**
Haberman, Maggie; Fandos, Nicholas (April 4, 2019). ["Trump Asked That Confirmation of I.R.S. Counsel Be a Priority"](https://www.nytimes.com/2019/04/04/us/politics/trump-michael-desmond-irs.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190408160600/https://www.nytimes.com/2019/04/04/us/politics/trump-michael-desmond-irs.html) from the original on April 8, 2019. Retrieved April 9, 2019.
106. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-113)**
Bruggeman, Lucien (April 11, 2019). ["Treasury to miss Democrats' deadline for Trump's tax returns, he doubles down: 'I won't do it'"](https://abcnews.go.com/Politics/democrats-deadline-trumps-tax-returns-looms-doubles/story?id=62298329). *ABC News*. [Archived](https://web.archive.org/web/20190509214421/https://abcnews.go.com/Politics/democrats-deadline-trumps-tax-returns-looms-doubles/story?id=62298329) from the original on May 9, 2019. Retrieved April 28, 2019.
107. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-114)**
Danner, Chas (April 14, 2019). ["Sarah Sanders: Democrats Aren't 'Smart Enough' to Understand Trump's Tax Returns"](https://nymag.com/intelligencer/2019/04/sarah-sanders-democrats-wont-understand-trumps-taxes.html). *[New York](https://en.wikipedia.org/wiki/New_York_\(magazine\) "New York (magazine)")*. [Archived](https://web.archive.org/web/20190419110353/http://nymag.com/intelligencer/2019/04/sarah-sanders-democrats-wont-understand-trumps-taxes.html) from the original on April 19, 2019. Retrieved April 19, 2019.
108. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-115)**
Levenson, Eric (April 15, 2019). ["Sarah Sanders says Congress wouldn't understand Trump's taxes. But 10 members are accountants"](https://edition.cnn.com/2019/04/14/politics/trump-taxes-accountants-congress/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20190417072400/https://edition.cnn.com/2019/04/14/politics/trump-taxes-accountants-congress/index.html) from the original on April 17, 2019. Retrieved April 19, 2019.
109. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-116)**
Farley, Robert (April 11, 2019). ["Trump Wrong About Tax Law"](https://www.factcheck.org/2019/04/trump-wrong-about-tax-law/). *[FactCheck.org](https://en.wikipedia.org/wiki/FactCheck.org "FactCheck.org")*. [Archived](https://web.archive.org/web/20190428052135/https://www.factcheck.org/2019/04/trump-wrong-about-tax-law/) from the original on April 28, 2019. Retrieved April 28, 2019. "...there is no law that compels presidential candidates or presidents to publicly release their tax returns, though it has been a custom for them to do so for more than 30 years. ... But the reporter's question wasn't whether Trump was legally obligated to release his tax returns publicly, it was whether federal law required they be turned over to Congress."
110. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-117)**
["26 U.S. Code § 6103 – Confidentiality and disclosure of returns and return information"](https://www.law.cornell.edu/uscode/text/26/6103). *LII / Legal Information Institute*. [Archived](https://web.archive.org/web/20190401140541/https://www.law.cornell.edu/uscode/text/26/6103) from the original on April 1, 2019. Retrieved April 5, 2019.
111. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Red_118-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Red_118-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Red_118-2)
Buettner, Russ; Craig, Susanne (May 7, 2019). ["Decade in the Red: Trump Tax Figures Show Over \$1 Billion in Business Losses"](https://www.nytimes.com/interactive/2019/05/07/us/politics/donald-trump-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190507235913/https://www.nytimes.com/interactive/2019/05/07/us/politics/donald-trump-taxes.html) from the original on May 7, 2019. Retrieved May 7, 2019.
112. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-119)**
Cillizza, Chris (May 7, 2019). ["The secret of why Donald Trump won't release his taxes"](https://www.cnn.com/2019/05/07/politics/donald-trump-tax-returns-steve-mnuchin-richard-neal/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20190509001734/https://www.cnn.com/2019/05/07/politics/donald-trump-tax-returns-steve-mnuchin-richard-neal/index.html) from the original on May 9, 2019. Retrieved May 9, 2019.
113. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SteinHamburgerDawsey_120-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SteinHamburgerDawsey_120-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SteinHamburgerDawsey_120-2)
Stein, Jeff; Hamburger, Tom; Dawsey, Josh (October 3, 2019). ["IRS whistleblower said to report Treasury political appointee might have tried to interfere in audit of Trump or Pence"](https://www.washingtonpost.com/business/economy/irs-whistleblower-said-to-report-treasury-political-appointee-might-have-tried-to-interfere-in-audit-of-trump-or-pence/2019/10/03/0c768b34-e52e-11e9-a331-2df12d56a80b_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20191004004051/https://www.washingtonpost.com/business/economy/irs-whistleblower-said-to-report-treasury-political-appointee-might-have-tried-to-interfere-in-audit-of-trump-or-pence/2019/10/03/0c768b34-e52e-11e9-a331-2df12d56a80b_story.html) from the original on October 4, 2019. Retrieved October 4, 2019.
114. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-121)**
Stein, Jeff; Hamburger, Tom; Dawsey, Josh; Wilhelm, Colin (September 27, 2019). ["Democrat Weighs Releasing Complaint About IRS Trump Tax Audit"](https://www.bloomberg.com/news/articles/2019-09-27/democrat-weighs-releasing-complaint-about-irs-trump-tax-audit). [Bloomberg](https://en.wikipedia.org/wiki/Bloomberg_News "Bloomberg News"). [Archived](https://web.archive.org/web/20191002233657/https://www.bloomberg.com/news/articles/2019-09-27/democrat-weighs-releasing-complaint-about-irs-trump-tax-audit) from the original on October 2, 2019. Retrieved October 2, 2019.
.
115. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-122)**
Lorenzo, Aaron (August 20, 2019). ["House Democrats say bolsters case for getting Trump's tax returns"](https://www.politico.com/story/2019/08/20/tax-democrats-trump-1673427). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20190913191544/https://www.politico.com/story/2019/08/20/tax-democrats-trump-1673427) from the original on September 13, 2019. Retrieved October 1, 2019.
116. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto2_123-0)**
Snell, Kelsey (July 2, 2019). ["House Democrats Sue For Trump's Tax Returns"](https://www.npr.org/2019/07/02/738030272/house-democrats-sue-for-trumps-tax-returns). [NPR](https://en.wikipedia.org/wiki/NPR "NPR"). [Archived](https://web.archive.org/web/20190702181212/https://www.npr.org/2019/07/02/738030272/house-democrats-sue-for-trumps-tax-returns) from the original on July 2, 2019. Retrieved July 2, 2019.
117. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto3_124-0)**
Jurecic, Quinta (July 2, 2019). ["House Ways and Means Committee Sues for Trump Tax Returns"](https://www.lawfaremedia.org/article/house-ways-and-means-committee-sues-trump-tax-returns). *Lawfare*. [Archived](https://web.archive.org/web/20240113130743/https://www.lawfaremedia.org/article/house-ways-and-means-committee-sues-trump-tax-returns) from the original on January 13, 2024. Retrieved October 20, 2019.
118. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Thomsen_125-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Thomsen_125-1)
Thomsen, Jacqueline (September 20, 2019). ["'The Obvious Answer': Ex-House Attorneys Back Democrats' Lawsuit for Trump Tax Returns"](https://www.law.com/nationallawjournal/2019/09/20/the-obvious-answer-ex-house-attorneys-back-democrats-lawsuit-for-trump-tax-returns/). *National Law Journal*. [Archived](https://web.archive.org/web/20191020174010/https://www.law.com/nationallawjournal/2019/09/20/the-obvious-answer-ex-house-attorneys-back-democrats-lawsuit-for-trump-tax-returns/) from the original on October 20, 2019. Retrieved October 20, 2019.
119. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaysMeans_126-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WaysMeans_126-1)
["House Ways & Means Case"](https://levin-center.org/house-ways-means-case/). *Levin Center*. Wayne State University. [Archived](https://web.archive.org/web/20201006144510/http://oversightcases.org/house-ways-means-case/) from the original on October 6, 2020. Retrieved October 2, 2020.
120. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-127)**
Wolfe, Jan (January 14, 2020). ["U.S. judge puts on hold House lawsuit seeking Trump tax returns"](https://www.reuters.com/article/us-usa-trump-taxes/u-s-judge-puts-on-hold-house-lawsuit-seeking-trump-tax-returns-idUSKBN1ZD2TK). *[Reuters](https://en.wikipedia.org/wiki/Reuters "Reuters")*. [Archived](https://web.archive.org/web/20201008160558/https://www.reuters.com/article/us-usa-trump-taxes/u-s-judge-puts-on-hold-house-lawsuit-seeking-trump-tax-returns-idUSKBN1ZD2TK) from the original on October 8, 2020. Retrieved October 2, 2020.
121. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-128)**
Castronuovo, Celine (March 31, 2021). ["DOJ asks for more time to make decision on turning over Trump taxes"](https://thehill.com/policy/finance/545895-doj-asks-for-more-time-to-make-decision-on-turning-over-trump-taxes/). *[The Hill](https://en.wikipedia.org/wiki/The_Hill_\(newspaper\) "The Hill (newspaper)")*.
122. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-129)**
Yaffe-Bellany, David (March 3, 2021). ["Biden Asks for More Time on Decision to Release Trump Taxes"](https://www.bloomberg.com/news/articles/2021-03-03/biden-asks-for-more-time-on-decision-to-release-trump-taxes). *Bloomberg L.P*. Retrieved September 22, 2023.
123. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-130)**
Johnsen, Dawn (July 30, 2021). ["Ways and Means Committee's Request for the Former President's Tax Returns and Related Tax Information Pursuant to 26 U.S.C. § 6103(f)(1)"](https://cdn.cnn.com/cnn/2021/images/07/30/olc.tax.returns.pdf) (PDF). *Office of Legal Counsel*. [United States Department of Justice](https://en.wikipedia.org/wiki/United_States_Department_of_Justice "United States Department of Justice") – via [CNN](https://en.wikipedia.org/wiki/CNN "CNN").
124. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-131)**
Gerstein, Josh; Cheney, Kyle (December 14, 2021). ["Judge scraps Trump lawsuit to shield tax returns from Congress"](https://www.politico.com/news/2021/12/14/trump-tax-returns-legal-524235). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. Retrieved December 14, 2021.
125. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-132)**
Singman, Brooke (November 30, 2022). ["House Ways and Means Committee gains access to Trump tax returns after Supreme Court order"](https://www.foxnews.com/politics/house-ways-means-committee-democrats-obtain-trump-tax-returns-after-supreme-court-order). [Fox News](https://en.wikipedia.org/wiki/Fox_News "Fox News"). Retrieved September 22, 2023.
126. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-133)**
Tillman, Zoe (January 20, 2023). ["Trump Drops NY Tax Return Fight Because GOP 'Has No Interest'"](https://www.bloomberg.com/news/articles/2023-01-21/trump-drops-ny-tax-return-fight-because-gop-has-no-interest). *[Bloomberg](https://en.wikipedia.org/wiki/Bloomberg_News "Bloomberg News")*. Retrieved January 21, 2023.
127. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-trumptaxloss_134-0)**
Wolfe, Jan (May 21, 2019). ["Trump loses lawsuit challenging subpoena for financial records"](https://www.reuters.com/article/us-usa-trump-court-mazars-idUSKCN1SQ29H). *[Reuters](https://en.wikipedia.org/wiki/Reuters "Reuters")*. [Archived](https://web.archive.org/web/20190824210503/https://www.reuters.com/article/us-usa-trump-court-mazars-idUSKCN1SQ29H) from the original on August 24, 2019. Retrieved May 21, 2019.
128. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-DCtDDCOversight_135-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-DCtDDCOversight_135-1)
*Trump v. Committee on Oversight & Reform of U.S. House of Representatives*
, [76 F. Supp. 3d 380](https://scholar.google.com/scholar_case?case=10140989818307298536) ([D.D.C.](https://en.wikipedia.org/wiki/D.D.C. "D.D.C.")).; *aff'd* 940 F.3d 710 ([D.C. Cir.](https://en.wikipedia.org/wiki/D.C._Cir. "D.C. Cir.") 2019).
129. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FahrentholdDCCir_136-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-FahrentholdDCCir_136-1)
Fahrenthold, David A.; Hsu, Spencer S.; Marimow, Ann E. (October 11, 2019). ["Appeals court rules against Trump in fight with Congress over president's accounting firm records"](https://www.washingtonpost.com/local/legal-issues/appeals-court-rules-against-trump-in-fight-with-congress-over-presidents-accounting-firm-records/2019/10/11/42933894-b9ea-11e9-b3b4-2bb69e8c4e39_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20191021015407/https://www.washingtonpost.com/local/legal-issues/appeals-court-rules-against-trump-in-fight-with-congress-over-presidents-accounting-firm-records/2019/10/11/42933894-b9ea-11e9-b3b4-2bb69e8c4e39_story.html) from the original on October 21, 2019. Retrieved October 20, 2019.
130. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Hemel_137-0)**
Hemel, Daniel (October 14, 2019). ["How Trump can put off his tax return case until after the election"](https://www.washingtonpost.com/outlook/2019/10/14/how-trump-can-put-off-his-tax-return-case-until-after-election/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20191020172245/https://www.washingtonpost.com/outlook/2019/10/14/how-trump-can-put-off-his-tax-return-case-until-after-election/) from the original on October 20, 2019. Retrieved October 20, 2019.
131. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Marimow_138-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Marimow_138-1)
Marimow, Ann E. (November 13, 2019). ["Congress can have access to eight years of Trump's tax records, appeals court orders"](https://www.washingtonpost.com/local/legal-issues/congress-can-seek-eight-years-of-trumps-tax-records-appeals-court-rules/2019/11/13/b4fc8002-fc07-11e9-8906-ab6b60de9124_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20191114012446/https://www.washingtonpost.com/local/legal-issues/congress-can-seek-eight-years-of-trumps-tax-records-appeals-court-rules/2019/11/13/b4fc8002-fc07-11e9-8906-ab6b60de9124_story.html) from the original on November 14, 2019. Retrieved November 14, 2019.
132. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-139)**
*Trump v. Mazars USA LLP*
, [19-5142](https://assets.documentcloud.org/documents/6548874/Mazars-20191113.pdf) ([D.C. Cir.](https://en.wikipedia.org/wiki/D.C._Cir. "D.C. Cir.") November 13, 2019) ("Denial of rehearing *en banc*").
133. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-LiptakCertGranted_140-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-LiptakCertGranted_140-1)
Liptak, Adam (December 13, 2019). ["Supreme Court to Rule on Release of Trump's Financial Records"](https://www.nytimes.com/2019/12/13/us/supreme-court-trump-financial-records.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20191217221703/https://www.nytimes.com/2019/12/13/us/supreme-court-trump-financial-records.html) from the original on December 17, 2019. Retrieved December 22, 2019.
134. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-OrdersList_141-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-OrdersList_141-1)
[Order List: December 13, 2019](https://www.supremecourt.gov/orders/courtorders/121319zr_1a7d.pdf) (PDF). *Supreme Court of the United States* (Report). [Archived](https://web.archive.org/web/20191219225259/https://www.supremecourt.gov/orders/courtorders/121319zr_1a7d.pdf) (PDF) from the original on December 19, 2019. Retrieved December 22, 2019.
135. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-142)**
Liptak, Adam (November 18, 2019). ["Chief Justice Gives Trump Temporary Reprieve in Financial Records Case"](https://www.nytimes.com/2019/11/18/us/politics/trump-supreme-court-tax-returns.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20191122211308/https://www.nytimes.com/2019/11/18/us/politics/trump-supreme-court-tax-returns.html) from the original on November 22, 2019. Retrieved November 21, 2019.
136. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-143)**
Higgins, Tucker (July 9, 2020). ["Supreme Court says Manhattan DA can get Trump's tax records, but rejects bid by House Democrats"](https://www.cnbc.com/2020/07/09/supreme-court-trump-tax-records.html). [CNBC](https://en.wikipedia.org/wiki/CNBC "CNBC"). [Archived](https://web.archive.org/web/20200709141738/https://www.cnbc.com/2020/07/09/supreme-court-trump-tax-records.html) from the original on July 9, 2020. Retrieved July 9, 2020.
137. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rowland_144-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Rowland_144-1)
Rowland, Geoffrey (July 20, 2020). ["Supreme Court denies Democrats' bid to fast-track ongoing fight for Trump financial records"](https://thehill.com/regulation/court-battles/508092-supreme-court-denies-dems-bid-to-fast-track-ongoing-fight-for-trump/). *[The Hill](https://en.wikipedia.org/wiki/The_Hill_\(newspaper\) "The Hill (newspaper)")*. [Archived](https://web.archive.org/web/20200720150934/https://thehill.com/regulation/court-battles/508092-supreme-court-denies-dems-bid-to-fast-track-ongoing-fight-for-trump) from the original on July 20, 2020. Retrieved July 20, 2020.
138. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Bravin_145-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Bravin_145-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Bravin_145-2)
Bravin, Jess (July 20, 2020). ["Supreme Court Rejects Lawmakers' Plea to Speed Litigation Over Trump's Taxes"](https://www.wsj.com/articles/supreme-court-rejects-lawmakers-plea-to-speed-litigation-over-trumps-taxes-11595276340). *[The Wall Street Journal](https://en.wikipedia.org/wiki/The_Wall_Street_Journal "The Wall Street Journal")*. [Archived](https://web.archive.org/web/20200723211311/https://www.wsj.com/articles/supreme-court-rejects-lawmakers-plea-to-speed-litigation-over-trumps-taxes-11595276340) from the original on July 23, 2020. Retrieved October 2, 2020.
139. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-147)**
Enrich, David; Protess, Ben; Rashbaum, William K.; Weiser, Benjamin (August 5, 2020). ["Trump's Bank Was Subpoenaed by N.Y. Prosecutors in Criminal Inquiry"](https://www.nytimes.com/2020/08/05/nyregion/trump-taxes-vance-deutsche-bank.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200805232309/https://www.nytimes.com/2020/08/05/nyregion/trump-taxes-vance-deutsche-bank.html) from the original on August 5, 2020. Retrieved August 5, 2020.
140. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-148)**
Ecker, Toby (September 23, 2019). ["New York prosecutors reject Trump's immunity claim in tax returns case"](https://www.politico.com/story/2019/09/23/new-york-trump-tax-returns-1763041). *[Politico](https://en.wikipedia.org/wiki/Politico "Politico")*. [Archived](https://web.archive.org/web/20190925012627/https://www.politico.com/story/2019/09/23/new-york-trump-tax-returns-1763041) from the original on September 25, 2019. Retrieved September 25, 2019.
141. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-149)**
Neumeister, Larry (September 23, 2019). ["Prosecutor says Trump wants 'sweeping immunity' in tax fight"](https://apnews.com/fadec6510fc543e497d594c0db8ecd10). *[Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. [Archived](https://web.archive.org/web/20190926000844/https://apnews.com/fadec6510fc543e497d594c0db8ecd10) from the original on September 26, 2019. Retrieved September 26, 2019.
142. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-SDNYDecision_150-0)**
*[Trump v. Vance](https://en.wikipedia.org/wiki/Trump_v._Vance "Trump v. Vance")*
, [395 F. Supp. 3d.](https://scholar.google.com/scholar_case?case=17208768635234557549), 283 (S.D.N.Y. October 7, 2019).
143. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-151)**
Orden, Erica (October 7, 2019). ["Judge dismisses Trump request to keep taxes secret in New York"](https://www.cnn.com/2019/10/07/politics/trump-tax-returns-lawsuit/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20191007152548/https://www.cnn.com/2019/10/07/politics/trump-tax-returns-lawsuit/index.html) from the original on October 7, 2019. Retrieved October 7, 2019.
144. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-ImmunityClaim_152-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-ImmunityClaim_152-1)
Marimow, Ann E.; O'Connell, Jonathan (October 22, 2019). ["Trump lawyer argues a sitting president would be immune from prosecution even if he were to shoot someone"](https://www.washingtonpost.com/local/legal-issues/ny-based-appeals-court-to-decide-whether-manhattan-da-can-get-trumps-tax-returns/2019/10/22/8c491346-ef6e-11e9-8693-f487e46784aa_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20191023212042/https://www.washingtonpost.com/local/legal-issues/ny-based-appeals-court-to-decide-whether-manhattan-da-can-get-trumps-tax-returns/2019/10/22/8c491346-ef6e-11e9-8693-f487e46784aa_story.html) from the original on October 23, 2019. Retrieved October 23, 2019.
145. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-153)**
Aratani, Lauren (October 23, 2019). ["Trump couldn't be prosecuted if he shot someone on Fifth Avenue, lawyer claims"](https://www.theguardian.com/us-news/2019/oct/23/donald-trump-immune-shoot-fifth-avenue-murder). *[The Guardian](https://en.wikipedia.org/wiki/The_Guardian "The Guardian")*. [Archived](https://web.archive.org/web/20191023212045/https://www.theguardian.com/us-news/2019/oct/23/donald-trump-immune-shoot-fifth-avenue-murder) from the original on October 23, 2019. Retrieved October 23, 2019.
146. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-154)**
["Oral argument audiorecording and transcript, *Trump v. Vance*"](https://www.c-span.org/video/?465172-1/circuit-hears-oral-argument-president-trumps-tax-returns-audio-only&live). *[C-SPAN](https://en.wikipedia.org/wiki/C-SPAN "C-SPAN")*. October 23, 2019. [Archived](https://web.archive.org/web/20201101104144/https://www.c-span.org/video/?465172-1%2Fcircuit-hears-oral-argument-president-trumps-tax-returns-audio-only&live) from the original on November 1, 2020. Retrieved November 17, 2020.
147. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-WeiserLiptak_155-0)**
Weiser, Benjamin; Liptak, Adam (November 4, 2019). ["Trump Taxes: Appeals Court Rules President Must Turn Over 8 Years of Tax Returns"](https://www.nytimes.com/2019/11/04/nyregion/trump-taxes-vance-appeal.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20191105035500/https://www.nytimes.com/2019/11/04/nyregion/trump-taxes-vance-appeal.html) from the original on November 5, 2019. Retrieved November 5, 2019.
148. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-2dCir_156-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-2dCir_156-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-2dCir_156-2)
*[Trump v. Vance](https://en.wikipedia.org/wiki/Trump_v._Vance "Trump v. Vance")*
, [941 F.3d 631](https://scholar.google.com/scholar_case?case=7897536651135881813) ([2d Cir.](https://en.wikipedia.org/wiki/2d_Cir. "2d Cir.") November 4, 2019).
149. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-VanceDocket_157-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-VanceDocket_157-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-VanceDocket_157-2)
["Case Files: *Trump v. Vance*"](https://www.scotusblog.com/case-files/cases/trump-v-vance/). *[SCOTUSblog](https://en.wikipedia.org/wiki/SCOTUSblog "SCOTUSblog")*. [Archived](https://web.archive.org/web/20191122221459/https://www.scotusblog.com/case-files/cases/trump-v-vance/) from the original on November 22, 2019. Retrieved December 22, 2019. "S. Ct. No. 19-635"
150. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-158)**
[Biskupic, Joan](https://en.wikipedia.org/wiki/Joan_Biskupic "Joan Biskupic") (April 3, 2020). ["Delay in Trump's financial documents cases clouds House power on investigations"](https://www.cnn.com/2020/04/03/politics/supreme-court-trump-documents-coronavirus/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20200405055342/https://www.cnn.com/2020/04/03/politics/supreme-court-trump-documents-coronavirus/index.html) from the original on April 5, 2020. Retrieved April 4, 2020.
151. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-159)**
Liptak, Adam (May 12, 2020). ["Supreme Court Hints at Split Decision in Two Cases on Obtaining Trump's Financial Records"](https://www.nytimes.com/2020/05/12/us/supreme-court-trump-tax-returns.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200927084249/https://www.nytimes.com/2020/05/12/us/supreme-court-trump-tax-returns.html) from the original on September 27, 2020. Retrieved September 28, 2020.
152. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-160)**
Howe, Amy (July 9, 2020). ["Opinion analysis: Disputes over Trump financial records to continue"](https://www.scotusblog.com/2020/07/opinion-analysis-disputes-over-trump-financial-records-to-continue/). *[SCOTUSblog](https://en.wikipedia.org/wiki/SCOTUSblog "SCOTUSblog")*. [Archived](https://web.archive.org/web/20200929095322/https://www.scotusblog.com/2020/07/opinion-analysis-disputes-over-trump-financial-records-to-continue/) from the original on September 29, 2020. Retrieved September 28, 2020.
153. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-161)**
Weiser, Benjamin; Rashbaum, William K. (August 20, 2020). ["Trump Must Turn Over Tax Returns to D.A., Judge Rules"](https://www.nytimes.com/2020/08/20/nyregion/donald-trump-taxes-cyrus-vance.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200821173203/https://www.nytimes.com/2020/08/20/nyregion/donald-trump-taxes-cyrus-vance.html) from the original on August 21, 2020. Retrieved August 21, 2020.
154. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-162)**
Breuninger, Kevin (August 21, 2020). ["Judge denies Trump's bid for a stay of subpoena in Manhattan DA's tax records case"](https://www.cnbc.com/2020/08/21/judge-denies-trumps-bid-for-a-stay-of-subpoena-in-manhattan-das-tax-records-case.html). [CNBC](https://en.wikipedia.org/wiki/CNBC "CNBC"). [Archived](https://web.archive.org/web/20200822000806/https://www.cnbc.com/2020/08/21/judge-denies-trumps-bid-for-a-stay-of-subpoena-in-manhattan-das-tax-records-case.html) from the original on August 22, 2020. Retrieved August 21, 2020.
155. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-163)**
Scannell, Kara; Polantz, Katelyn (August 22, 2020). ["Appeals court sets September 1 hearing on deadline for Trump's financial records subpoena"](https://www.cnn.com/2020/08/21/politics/trump-motion-tax-records/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20200822000209/https://www.cnn.com/2020/08/21/politics/trump-motion-tax-records/index.html) from the original on August 22, 2020. Retrieved August 21, 2020.
156. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-164)**
Weiser, Benjamin; Rashbaum, William K. (September 1, 2020). ["Trump Wins Another Delay in Turning Over Tax Returns"](https://www.nytimes.com/2020/09/01/nyregion/trump-taxes-vance-lawsuit.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200903030403/https://www.nytimes.com/2020/09/01/nyregion/trump-taxes-vance-lawsuit.html) from the original on September 3, 2020. Retrieved September 2, 2020.
157. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-165)**
Wester, Jane (September 25, 2020). ["2nd Circuit Panel Grills Trump Lawyers on Plausibility of Argument Limiting Scope of Grand Jury Probe"](https://www.law.com/newyorklawjournal/2020/09/25/2nd-circuit-panel-grills-trump-lawyers-on-plausibility-of-argument-limiting-scope-of-grand-jury-probe/). *New York Law Journal*. [Archived](https://web.archive.org/web/20201004090126/https://www.law.com/newyorklawjournal/2020/09/25/2nd-circuit-panel-grills-trump-lawyers-on-plausibility-of-argument-limiting-scope-of-grand-jury-probe/) from the original on October 4, 2020. Retrieved September 28, 2020.
158. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-166)**
Weiser, Benjamin; Rashbaum, William K. (September 25, 2020). ["Judges Express Skepticism Over Trump's Bid to Block Tax Return Subpoena"](https://www.nytimes.com/2020/09/25/nyregion/trump-tax-returns-subpoena.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200928093124/https://www.nytimes.com/2020/09/25/nyregion/trump-tax-returns-subpoena.html) from the original on September 28, 2020. Retrieved September 28, 2020.
159. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-167)**
Neumeister, Larry (October 7, 2020). ["Appeals court: Trump must turn over taxes to prosecutor"](https://apnews.com/article/donald-trump-new-york-ruth-bader-ginsburg-cyrus-vance-jr-subpoenas-ab8f19ba2b8d311f547bd6f443ed7b92). *[Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. [Archived](https://web.archive.org/web/20201007142003/https://apnews.com/article/donald-trump-new-york-ruth-bader-ginsburg-cyrus-vance-jr-subpoenas-ab8f19ba2b8d311f547bd6f443ed7b92) from the original on October 7, 2020. Retrieved October 7, 2020.
160. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-auto4_168-0)**
de Vogue, Ariane (February 22, 2021). ["Supreme Court allows release of Trump tax returns to NY prosecutor"](https://www.cnn.com/2021/02/22/politics/supreme-court-trump-taxes-vance/index.html). *[CNN](https://en.wikipedia.org/wiki/CNN "CNN")*. Retrieved September 22, 2023.
161. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-169)**
Liptak, Adam (February 22, 2021). ["Supreme Court Denies Trump's Final Bid to Block Release of Financial Records"](https://www.nytimes.com/2021/02/22/us/politics/supreme-court-trump-taxes-financial-records.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. Retrieved September 22, 2023.
162. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:1_170-0)**
Scannell, Kara; Prokupecz, Shimon; Cole, Devan (February 25, 2021). ["Trump's tax returns and related records turned over to Manhattan district attorney"](https://edition.cnn.com/2021/02/25/politics/trump-taxes-mazars-vance/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). Retrieved February 25, 2021.
163. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-171)**
Winter, Tom; Edelman, Adam (February 25, 2021). ["Trump's tax returns handed over to Manhattan prosecutors"](https://www.nbcnews.com/politics/donald-trump/manhattan-d-vance-possession-trump-s-taxes-n1258834). [NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News"). Retrieved February 25, 2021.
164. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-172)**
["New York prosecutors interview Michael Cohen an 8th time in Trump inquiry"](https://wgntv.com/news/new-york-prosecutors-interview-michael-cohen-an-8th-time-in-trump-inquiry/). *[WGN-TV](https://en.wikipedia.org/wiki/WGN-TV "WGN-TV")*. [Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press"). March 19, 2021. [Archived](https://web.archive.org/web/20210320034430/https://wgntv.com/news/new-york-prosecutors-interview-michael-cohen-an-8th-time-in-trump-inquiry/) from the original on March 20, 2021. Retrieved March 23, 2021.
165. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-173)**
Mustian, Jim; Sisak, Michael R. (March 17, 2021). ["Trump's taxes in hand, Manhattan DA's probe heats up"](https://apnews.com/article/donald-trump-taxes-new-york-prosecutors-investigation-218987d4dbac510158c35d5850f5e492). *[AP News](https://en.wikipedia.org/wiki/Associated_Press "Associated Press")*. Retrieved March 23, 2021.
166. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-174)**
Eisler, Peter; Szep, Jason (February 19, 2021). ["New York City Tax Agency Subpoenaed In Trump Criminal Probe"](https://www.huffpost.com/entry/manhattan-district-attorney-cy-vance-trump-probe_n_603092fac5b66dfc101ec310). *[HuffPost](https://en.wikipedia.org/wiki/HuffPost "HuffPost")*. Retrieved February 20, 2021.
167. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-175)**
Fahrenthold, David A. (May 5, 2019). ["Trump's early financial losses were so steep that he did not pay income taxes for eight years, according to new report"](https://www.washingtonpost.com/politics/trumps-early-financial-losses-were-so-steep-that-he-did-not-pay-income-taxes-for-eight-years-according-to-new-report/2019/05/07/cb019e4a-7120-11e9-8be0-ca575670e91c_story.html). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20190508015459/https://www.washingtonpost.com/politics/trumps-early-financial-losses-were-so-steep-that-he-did-not-pay-income-taxes-for-eight-years-according-to-new-report/2019/05/07/cb019e4a-7120-11e9-8be0-ca575670e91c_story.html) from the original on May 8, 2019. Retrieved May 5, 2019.
168. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-5_takeaways_2019_176-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-5_takeaways_2019_176-1)
Craig, Susanne; Buettner, Russ (May 7, 2019). ["5 Takeaways From 10 Years of Trump Tax Figures"](https://www.nytimes.com/2019/05/07/us/trump-tax-figures.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [ISSN](https://en.wikipedia.org/wiki/ISSN_\(identifier\) "ISSN (identifier)") [0362-4331](https://search.worldcat.org/issn/0362-4331). [Archived](https://web.archive.org/web/20190508230331/https://www.nytimes.com/2019/05/07/us/trump-tax-figures.html) from the original on May 8, 2019. Retrieved May 9, 2019.
169. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-177)**
Calia, Mike (May 8, 2019). ["Trump defends tax tactics after NYT probe says he racked up more than \$1 billion in losses: 'It was sport'"](https://www.cnbc.com/2019/05/08/trump-defends-tax-tactics-after-nyt-story-says-he-racked-up-more-than-1-billion-in-losses-it-was-sport.html). [CNBC](https://en.wikipedia.org/wiki/CNBC "CNBC"). [Archived](https://web.archive.org/web/20190508112625/https://www.cnbc.com/2019/05/08/trump-defends-tax-tactics-after-nyt-story-says-he-racked-up-more-than-1-billion-in-losses-it-was-sport.html) from the original on May 8, 2019. Retrieved May 8, 2019.
170. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-1) [***c***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-2) [***d***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-3) [***e***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-4) [***f***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-5) [***g***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-6) [***h***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-7) [***i***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-8) [***j***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-9) [***k***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-10) [***l***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-11) [***m***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-18Rev_178-12)
Leonhardt, David (September 27, 2020). ["18 Revelations From a Trove of Trump Tax Records"](https://www.nytimes.com/2020/09/27/us/trump-taxes-takeaways.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20200927224339/https://www.nytimes.com/2020/09/27/us/trump-taxes-takeaways.html) from the original on September 27, 2020. Retrieved September 27, 2020.
171. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-179)**
Buettner, Russ; McIntire, Mike; Craig, Susanne; Collins, Keith (September 29, 2020). ["Trump Paid \$750 in Federal Income Taxes in 2017. Here's the Math"](https://www.nytimes.com/2020/09/29/us/trump-750-taxes.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [ISSN](https://en.wikipedia.org/wiki/ISSN_\(identifier\) "ISSN (identifier)") [0362-4331](https://search.worldcat.org/issn/0362-4331). [Archived](https://web.archive.org/web/20201001191227/https://www.nytimes.com/2020/09/29/us/trump-750-taxes.html) from the original on October 1, 2020. Retrieved October 1, 2020.
172. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Lifeline_180-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Lifeline_180-1)
McIntire, Mike; Buettner, Russ; Craig, Susanne (September 28, 2020). ["How Reality-TV Fame Handed Trump a \$427 Million Lifeline"](https://www.nytimes.com/interactive/2020/09/28/us/donald-trump-taxes-apprentice.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20201001172923/https://www.nytimes.com/interactive/2020/09/28/us/donald-trump-taxes-apprentice.html) from the original on October 1, 2020. Retrieved October 1, 2020.
173. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-181)**
Haberman, Maggie; Weiser, Benjamin (October 29, 2018). ["Trump Persuaded Struggling People to Invest in Scams, Lawsuit Says"](https://www.nytimes.com/2018/10/29/nyregion/trump-acn-lawsuit.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20201007144811/https://www.nytimes.com/2018/10/29/nyregion/trump-acn-lawsuit.html) from the original on October 7, 2020. Retrieved October 1, 2020.
174. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BBCNoTax_182-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-BBCNoTax_182-1)
["Trump on paying no tax: 'It's fake news'"](https://www.bbc.co.uk/news/av/world-us-canada-54322121). *[BBC News](https://en.wikipedia.org/wiki/BBC_News "BBC News")*. September 28, 2020. [Archived](https://web.archive.org/web/20200928064219/https://www.bbc.co.uk/news/av/world-us-canada-54322121) from the original on September 28, 2020. Retrieved September 28, 2020.
175. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-183)**
Phelps, Jordyn (September 28, 2020). ["Trump, White House blend denials, justifications in reaction to New York Times story on his taxes"](https://abcnews.go.com/Politics/trump-white-house-blend-denials-justifications-reaction-york/story?id=73291795). *ABC News*. [Archived](https://web.archive.org/web/20200929144441/https://abcnews.go.com/Politics/trump-white-house-blend-denials-justifications-reaction-york/story?id=73291795) from the original on September 29, 2020. Retrieved September 29, 2020.
176. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-184)**
Wagner, John (September 28, 2020). ["In tweets, Trump does not dispute facts of Times taxes report but criticizes its 'bad intent'"](https://www.washingtonpost.com/elections/2020/09/28/trump-biden-live-updates/). *[The Washington Post](https://en.wikipedia.org/wiki/The_Washington_Post "The Washington Post")*. [Archived](https://web.archive.org/web/20200928152848/https://www.washingtonpost.com/elections/2020/09/28/trump-biden-live-updates/) from the original on September 28, 2020. Retrieved September 28, 2020.
177. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-185)**
Edelman, Adam (September 28, 2020). ["Speaker Pelosi says Trump's taxes reveal 'national security' issue"](https://www.nbcnews.com/politics/2020-election/speaker-pelosi-says-trump-s-taxes-reveal-national-security-issue-n1241255). [NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News"). [Archived](https://web.archive.org/web/20200928210217/https://www.nbcnews.com/politics/2020-election/speaker-pelosi-says-trump-s-taxes-reveal-national-security-issue-n1241255) from the original on September 28, 2020. Retrieved September 28, 2020.
178. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-186)**
Johnston, David Cay (January 8, 2023). ["Alvin Bragg's roadmap to convict Donald Trump"](https://www.nydailynews.com/opinion/ny-oped-trump-taxes-20230108-kzmcjigc4nfq7ep2eroeougiha-story.html). *[New York Daily News](https://en.wikipedia.org/wiki/New_York_Daily_News "New York Daily News")*. Retrieved January 16, 2023.
179. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-187)**
["Trump tax returns prove his lies: His STAR property breaks were correct as he had negative income"](https://www.nydailynews.com/opinion/ny-edit-trump-taxes-20230123-jvyof2bl2nf67osfvc3t6etfly-story.html). *[New York Daily News](https://en.wikipedia.org/wiki/New_York_Daily_News "New York Daily News")*. January 23, 2023. [Archived](https://web.archive.org/web/20230127041012/https://www.nydailynews.com/opinion/ny-edit-trump-taxes-20230123-jvyof2bl2nf67osfvc3t6etfly-story.html) from the original on January 27, 2023. Retrieved January 27, 2023.
180. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-188)**
Buettner, Russ; Kiel, Paul (May 11, 2024). ["Trump May Owe \$100 Million From Double-Dip Tax Breaks, Audit Shows"](https://www.nytimes.com/2024/05/11/us/trump-taxes-audit-chicago.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. Retrieved May 11, 2024.
181. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-189)**
Ellis, Emma Grey (January 26, 2017). ["A Petition Didn't Make Trump Give Up His Tax Returns – But It Made Him Listen"](https://www.wired.com/2017/01/petition-didnt-make-trump-give-tax-returns-made-listen/). *Wired*. [Archived](https://web.archive.org/web/20170128213639/https://www.wired.com/2017/01/petition-didnt-make-trump-give-tax-returns-made-listen/) from the original on January 28, 2017. Retrieved January 31, 2017.
182. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-190)**
Lam, Bourree (April 15, 2017). ["The Fight Over Trump's Tax Returns Isn't Over"](https://www.theatlantic.com/business/archive/2017/04/trump-tax-march/523116/). *[The Atlantic](https://en.wikipedia.org/wiki/The_Atlantic "The Atlantic")*. [Archived](https://web.archive.org/web/20190320130331/https://www.theatlantic.com/business/archive/2017/04/trump-tax-march/523116/) from the original on March 20, 2019. Retrieved April 9, 2019.
183. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-191)**
Revesz, Rachel (January 22, 2017). ["Kellyanne Conway says President Trump will not release his tax returns"](https://www.independent.co.uk/news/world/americas/donald-trump-kellyanne-conway-tax-returns-will-not-release-under-audit-conflicts-of-interest-a7540621.html). *[The Independent](https://en.wikipedia.org/wiki/The_Independent "The Independent")*. [Archived](https://web.archive.org/web/20191007155414/https://www.independent.co.uk/news/world/americas/donald-trump-kellyanne-conway-tax-returns-will-not-release-under-audit-conflicts-of-interest-a7540621.html) from the original on October 7, 2019. Retrieved October 7, 2019.
184. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-192)**
Jamieson, Amber (April 12, 2017). ["Tax March: how a law professor sparked a global event to demand Trump's returns"](https://www.theguardian.com/us-news/2017/apr/12/tax-march-trump-tax-returns-activism-jennifer-taub). *[The Guardian](https://en.wikipedia.org/wiki/The_Guardian "The Guardian")*. [Archived](https://web.archive.org/web/20191026120219/https://www.theguardian.com/us-news/2017/apr/12/tax-march-trump-tax-returns-activism-jennifer-taub) from the original on October 26, 2019. Retrieved October 17, 2019.
185. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-193)**
["'Tax March' protests demand release of Trump's tax returns"](https://www.cbsnews.com/news/tax-march-protests-demand-donald-trump-to-release-tax-returns/). [CBS News](https://en.wikipedia.org/wiki/CBS_News "CBS News"). [Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press"). April 15, 2017. [Archived](https://web.archive.org/web/20191017192707/https://www.cbsnews.com/news/tax-march-protests-demand-donald-trump-to-release-tax-returns/) from the original on October 17, 2019. Retrieved October 17, 2019.
186. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-194)**
Francescani, Chris; Ramstack, Tom (April 15, 2017). ["Thousands at rallies demand Trump release tax returns"](https://www.reuters.com/article/us-usa-trump-taxes/thousands-at-rallies-demand-trump-release-tax-returns-idUSKBN17H0FW). *[Reuters](https://en.wikipedia.org/wiki/Reuters "Reuters")*. [Archived](https://web.archive.org/web/20191017192644/https://www.reuters.com/article/us-usa-trump-taxes/thousands-at-rallies-demand-trump-release-tax-returns-idUSKBN17H0FW) from the original on October 17, 2019. Retrieved October 17, 2019.
187. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-guardian-30jul2019_195-0)**
["California governor signs law that would require Trump to release tax returns"](https://www.theguardian.com/us-news/2019/jul/30/california-governor-signs-law-that-would-require-trump-to-release-tax-returns). *[The Guardian](https://en.wikipedia.org/wiki/The_Guardian "The Guardian")*. [Associated Press](https://en.wikipedia.org/wiki/Associated_Press "Associated Press"). July 30, 2019. [Archived](https://web.archive.org/web/20190730182808/https://www.theguardian.com/us-news/2019/jul/30/california-governor-signs-law-that-would-require-trump-to-release-tax-returns) from the original on July 30, 2019. Retrieved July 30, 2019.
188. ^ [***a***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-CalInjunction_196-0) [***b***](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-CalInjunction_196-1)
Myers, John (September 19, 2019). ["Federal judge blocks California law to force disclosure of Trump's tax returns"](https://www.latimes.com/california/story/2019-09-19/trump-tax-returns-federal-court-challenge-california). *[Los Angeles Times](https://en.wikipedia.org/wiki/Los_Angeles_Times "Los Angeles Times")*. [Archived](https://web.archive.org/web/20191019131114/https://www.latimes.com/california/story/2019-09-19/trump-tax-returns-federal-court-challenge-california) from the original on October 19, 2019. Retrieved October 16, 2019.
189. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-197)**
Myers, John (October 2, 2019). ["California will appeal judge's decision to block law requiring Trump's tax returns"](https://www.latimes.com/california/story/2019-10-01/california-appeal-judge-trump-tax-returns). *[Los Angeles Times](https://en.wikipedia.org/wiki/Los_Angeles_Times "Los Angeles Times")*. [Archived](https://web.archive.org/web/20191016160052/https://www.latimes.com/california/story/2019-10-01/california-appeal-judge-trump-tax-returns) from the original on October 16, 2019. Retrieved October 16, 2019.
190. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-198)**
Tay, Daniel (December 17, 2019). ["9th Circ. Tosses Suits On Calif.'s Invalidated Tax Return Law"](https://www.law360.com/articles/1229287/9th-circ-tosses-suits-on-calif-s-invalidated-tax-return-law). *[Law360](https://en.wikipedia.org/wiki/Law360 "Law360")*. [Archived](https://web.archive.org/web/20191223164155/https://www.law360.com/articles/1229287/9th-circ-tosses-suits-on-calif-s-invalidated-tax-return-law) from the original on December 23, 2019. Retrieved December 23, 2019.
191. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-199)**
["Jessica Millan Patterson et al., Petitioners, v. Alex Padilla, as Secretary of State, etc., Respondent. S257302"](https://www.courts.ca.gov/opinions/archive/S257302.PDF) (PDF). *[Supreme Court of California](https://en.wikipedia.org/wiki/Supreme_Court_of_California "Supreme Court of California")*. November 21, 2019. [Archived](https://web.archive.org/web/20200828034215/https://www.courts.ca.gov/opinions/archive/S257302.PDF) (PDF) from the original on August 28, 2020. Retrieved August 20, 2020.
192. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-:0_200-0)**
Anderson, Bryan (November 21, 2019). ["California can't force Donald Trump to release tax returns, state Supreme Court rules"](https://www.sacbee.com/news/politics-government/capitol-alert/article237248624.html). *The Sacramento Bee*. [Archived](https://web.archive.org/web/20191122010709/https://www.sacbee.com/news/politics-government/capitol-alert/article237248624.html) from the original on November 22, 2019. Retrieved November 21, 2019.
193. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-201)**
Smith, Allan (May 8, 2019). ["N.Y. state Senate passes bill allowing Congress to get Trump tax returns; The state Senate also passed legislation that would make it easier for the state to prosecute individuals who were pardoned by the president"](https://www.nbcnews.com/politics/donald-trump/ny-state-senate-passes-bill-allowing-congress-get-trump-tax-n1003396). [NBC News](https://en.wikipedia.org/wiki/NBC_News "NBC News"). [Archived](https://web.archive.org/web/20190923155029/https://www.nbcnews.com/politics/donald-trump/ny-state-senate-passes-bill-allowing-congress-get-trump-tax-n1003396) from the original on September 23, 2019. Retrieved May 9, 2019.
194. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-202)**
Naham, Matt (May 8, 2019). ["New York Senate Passes Bill to Let Congress See President Trump's State Tax Returns"](https://lawandcrime.com/high-profile/new-york-senate-passes-bill-to-let-congress-see-president-trumps-state-tax-returns). *LawAndCrime.com*. [Archived](https://web.archive.org/web/20190508231427/https://lawandcrime.com/high-profile/new-york-senate-passes-bill-to-let-congress-see-president-trumps-state-tax-returns/) from the original on May 8, 2019. Retrieved May 9, 2019.
195. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-203)**
Hagen, Lisa (July 8, 2019). ["Cuomo Signs Bill Allowing New York to Release Trump's State Tax Returns"](https://www.usnews.com/news/national-news/articles/2019-07-08/cuomo-signs-bill-allowing-new-york-to-release-trumps-state-tax-returns). *[U.S. News & World Report](https://en.wikipedia.org/wiki/U.S._News_%26_World_Report "U.S. News & World Report")*. [Archived](https://web.archive.org/web/20201107234318/https://www.usnews.com/news/national-news/articles/2019-07-08/cuomo-signs-bill-allowing-new-york-to-release-trumps-state-tax-returns) from the original on November 7, 2020. Retrieved September 29, 2020.
196. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-TrumpSuitNY_204-0)**
Fandos, Nicholas; McKinley, Jesse (July 23, 2019). ["Trump Sues New York and Congress to Shield His State Tax Returns"](https://www.nytimes.com/2019/07/23/us/politics/trump-tax-returns-new-york.html). *[The New York Times](https://en.wikipedia.org/wiki/The_New_York_Times "The New York Times")*. [Archived](https://web.archive.org/web/20190724035547/https://www.nytimes.com/2019/07/23/us/politics/trump-tax-returns-new-york.html) from the original on July 24, 2019. Retrieved July 24, 2019.
197. **[^](https://en.wikipedia.org/wiki/Tax_returns_of_Donald_Trump#cite_ref-Polantz_205-0)**
Polantz, Katelyn (November 11, 2019). ["Trump can't sue New York state in DC federal court to stop release of tax returns, judge says"](https://www.cnn.com/2019/11/11/politics/donald-trump-tax-returns/index.html). [CNN](https://en.wikipedia.org/wiki/CNN "CNN"). [Archived](https://web.archive.org/web/20191111221642/https://www.cnn.com/2019/11/11/politics/donald-trump-tax-returns/index.html) from the original on November 11, 2019. Retrieved November 11, 2019.
- ["IRS Audit of Trump Could Cost Former President More Than \$100 Million"](https://www.propublica.org/article/trump-irs-audit-chicago-hotel-taxes) (May 11, 2024) by *[ProPublica](https://en.wikipedia.org/wiki/ProPublica "ProPublica")*
- [Donald J. Trump full tax filings, 2015–2020](https://waysandmeans.house.gov/sites/democrats.waysandmeans.house.gov/files/wysiwyg_uploaded/Attachment_E.zip) (1.2 GB)
- [Donald J. Trump Form 1040 only, 2015–2020](https://www.scribd.com/document/617087022/Individual-1040-Only-2015-2020)
- House Committee on Ways and Means (December 20, 2022). ["Report on the Internal Revenue Service's Mandatory Audit Program Under the Prior Administration (2017–2020)"](https://waysandmeans.house.gov/sites/democrats.waysandmeans.house.gov/files/documents/2022.12.20%20Final%20Report%20House%20Ways%20and%20Means.pdf) (PDF). |
| Shard | 152 (laksa) |
| Root Hash | 17790707453426894952 |
| Unparsed URL | org,wikipedia!en,/wiki/Tax_returns_of_Donald_Trump s443 |