US PRESIDENT Donald Trump has filed a financial disclosure report that reveals a payment to his personal lawyer, Michael Cohen.

The value of the payment ranged from $US100,001 to $US250,000 ($133,400 to $333,000).

Mr Trump’s lawyer Rudy Giuliani revealed earlier this month that Mr Trump repaid Mr Cohen for a $US130,000 ($173,000) hush money payment to porn star Stormy Daniels.

Daniels says she had an affair with the president. Mr Trump denies it.

The mandatory filing says that “in 2016 expenses were incurred by one of Donald J. Trump’s lawyers, Michael Cohen.

It says Mr Trump “fully reimbursed Mr Cohen in 2017.”

The Office of Government Ethics has also concluded that the payment to Cohen “meets the disclosure requirement for a reportable liability.”

The disclosure was not included in Mr Trump’s 2017 filing.

Mr Trump’s previous report, covering January 2016 through the first few months of 2017, showed he had at least $US1.4 billion in assets and at least $US594 million in income.