Donald Trump paid just $750 (£580) in federal income tax both in 2016, the year he ran for the US presidency, and in his first year in the White House, the New York Times says.
According to the article Donald Trump also paid no taxes in 10 out of the last 15 years.
Democrat nominee Joe Biden has not commented on these allegations and is keeping his cards close to his chest ahead of the first presidential debate scheduled for Tuesday.