The 130,000-dollar 2016 payment to Stephanie Clifford, better known as adult performer Stormy Daniels, was made by Trump lawyer Michael Cohen, who seems to have only been reimbursed past year, according to the president's 2017 financial disclosure form released Wednesday.
While the disclosure did not specify the objective of the payment, Mr Cohen has said he paid 130,000 dollars to Ms Daniels in the weeks before the 2016 presidential election to keep her from going public about her allegations that she had sex with the married Mr Trump in 2006.
Trump, 71, submitted his financial disclosure form to the Office of Government Ethics (OGE) on Tuesday, the deadline for administration employees to file their financial documents.
The latest ethics disclosure did not describe the objective or the recipient of the original 2016 payment to a "third party" made by Cohen, for which he was reimbursed by Trump.
Daniels had previously described a 2006 liaison with Trump before signing a non-disclosure agreement shortly before the November 2016 presidential election.
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For operating New York's Wollman Rink in Central Park, the president took in $9.3 million.
"Do you know where he got the money to make that payment?" a reporter asked at the time. His disclosure now suggests Trump repaid Cohen past year. He said he had not been reimbursed by Trump's company or Trump's campaign. Dillon didn't immediately respond to a request for comment.
Ethics disclosures are an annual requirement for senior federal officials and are overseen by the ethics office, a government office that provides oversight of an executive branch program to prevent and resolve conflicts of interest.
"I am providing both reports to you because you may find the disclosure relevant to any inquiry you may be pursuing", David Apol, acting director of the Office of Government Ethics (OGE), wrote to Deputy Attorney General Rod Rosenstein.
Daniels' lawyer, Michael Avenatti, tweeted, "Mr. Trump's disclosure today conclusively proves that the American people were deceived".
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Representative Elijah Cummings, top Democrat on the House of Representatives Oversight Committee, said in a statement he is pushing for the panel to investigate the payments. "That prior failure should be reviewed by the appropriate authorities".
The filing shows he paid Cohen between $100,001 (£75,000) and $250,000 for expenses incurred in 2016.
"Mr Cohen sought reimbursement of those expenses and Mr Trump fully reimbursed Mr Cohen in 2017. The category of value would be $100,001-$250,000 and the interest rate would be zero".
Cohen has publicly acknowledged paying Daniels, saying he obtained the cash through a line of credit on his home.
Cohen, whose records relating to the settlement were seized in an FBI raid last month, is now reportedly under criminal investigation.
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The Trump Organization referred questions about the disclosure report to the president's lawyer Sheri Dillon of Morgan, Lewis & Bockius. His Mar-a-Lago resort in Palm Beach, Florida, received 25 million dollars, and his golf club in Bedminster, New Jersey, generated 15 million dollars.
Mr Trump and Mr Giuliani have clashed over what the president knew and when he knew it.
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