Presidential Candidate Tax Transparency

Introduction

Candidates for U.S. President have historically released their tax returns for public review. President Trump has refused to do so.

On February 16, 2017, EPIC submitted a FOIA request to the Internal Revenue Service seeking “all of Donald J. Trump’s individual income tax returns for tax years 2010 forward, and any other indications of financial relations with the Russian government or Russian businesses.” After the agency denied its request, EPIC filed suit in the U.S. District Court for the District of Columbia seeking to compel disclosure of the requested tax records. On August 18, 2017, the Court granted the IRS's motion to dismiss EPIC's case, concluding that "until President Trump or Congress authorizes release of the tax returns, EPIC (and the rest of the American public) will remain in the dark."

As Marc Rotenberg, President of EPIC, has said: "There has never been a more compelling request presented to the IRS than the request from EPIC to obtain the tax records of President Donald J. Trump."

There is a widespread concern that the President’s private financial interests may conflict with the national interests of the United States. There is a related concern that Mr. Trump may have entered into business relations with the Russian government that aided his presidential campaign. There is simply no way to resolve these disputes without the release of the tax records. The public has the right to know.

“The public interest in disclosure of this information could not be greater,” EPIC noted in the Complaint against the IRS. “This complaint presents unique facts that would not apply to the release of any other tax returns for any other taxpayer.”

Action in the States

State Legislatures across the country are considering measures that would compel future presidential candidates to disclose their tax returns. Most bills do so by leveraging the states' Article II power to choose electors -- an elector cannot vote for a candidate if he or she does not disclose their tax returns.

Additional Resources

• EPIC: EPIC v. IRS (Donald Trump's Taxes)
• Tax History Project, Presidential Tax Returns
• The New Republic, Can States Ban Trump From the Ballot If He Doesn’t Release His Tax Returns? (March 7, 2018)
• NPR, Md. Senate Passes Bill Requiring Presidential Candidates To Release Tax Returns (March 6, 2018)
• POLITICO Magazine, How States Could Force Trump to Release His Tax Returns (March 30, 2017)
• Associated Press, Running for president? Some states want tax returns public (March 17, 2017)
• National Conference of State Legislatures (NCSL), Ex-Offender Employment Opportunities (July 2011)

Pending Legislation

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