Claiming that he runs a "clean" business, Trump said he does not have Swiss bank account and has no offshore accounts.
"It's none of your business," Trump told ABC News when asked about the release of his tax papers.
Trump has said in the past that he would release his papers only when the audits are over.
"You'll see it when I release but I fight very hard to pay as little tax as possible," the 69-year-old tycoon-turned- politician said.
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"I don't think they do. But I do say this, I will really gladly give them -- not going to learn anything but it's under routine audit. When the audit ends I'm going to present them," he said.
"That should be before the election. I hope it's before the election. But when the audit ends I've had even journalists say that, no, nobody should give until audits are over, I've had journalists say that," Trump said.
"Here is what Donald Trump wants to do. He has released just one detailed proposal in this whole campaign," Clinton said, referring to the real estate tycoon's tax plan.
"What about his taxes? So we'll get around to that, too, because when you run for president, especially when you become the nominee that is kind of expected," she said at an election rally in Blackwood, New Jersey.
"It is disqualifying for a modern-day presidential
nominee to refuse to release tax returns to the voters, especially one who has not been subject to public scrutiny in either military or public service," Romney said.
"Given Mr Trump's equanimity with other flaws in his history, we can only assume it's a bombshell of unusual size," he said.
In February, the Internal Revenue Service (IRS) in a statement said there is nothing in law that prevents an individual from sharing their tax information.
"Nothing prevents individuals from sharing their own tax information," the IRS had said.
In a statement, the Clinton Campaign slammed Trump for making "none of your business" on his tax returns.
"Voters deserve to know what's in Donald Trump's returns -- how exactly he makes his money and what he does with it. Enough is enough. We know he's done his best to avoid paying his fair share of taxes. What else is he hiding in those tax returns?" she said.