On September 26, 2016, in the first of three debates with Hillary Clinton, Trump retorted to a claim that he paid no taxes by replying, “that makes me smart.”

Even after the election, Trump claimed he was withholding his tax returns from the public because he was under audit. However, in 2019, he sued to keep them being being obtained.

In September 2020, it was revealed that he paid a total of $750 in taxes for that year.

CNBC – Trump brags about not paying taxes: ‘That makes me smart’
Real Clear Politics – Clinton: “If Not Paying Taxes Makes Him Smart, What Does That Make The Rest Of Us?”
The New York Times – Long-Concealed Records Show Trump’s Chronic Losses and Years of Tax Avoidance