The documents released Wednesday by a U.S. government ethics body do not specify the reason for the payments to Cohen, who paid $130,000 to adult film actress Stormy Daniels in the run-up to the 2016 election.
Cohen has said that days before the November 2016 presidential elections, he had paid United States dollars 130,000 to Daniels for her not to go public about her intimate relationship with Trump.
One week after Michael Avenatti released financial records indicating Cohen used the same shell company to pay his client Stormy Daniels and receive payments from firms, The New Yorker published a bombshell report by Ronan Farrow detailing why those records were leaked.
"Neither the Trump Organization nor the Trump campaign was a party to the transaction with Ms. Clifford, and neither reimbursed me for the payment, either directly or indirectly", Cohen said in a statement to the New York Times.
It has sparked a string of damaging headlines about Cohen and how Trump's lawyer and so-called fixer sought payments from companies following Trump's 2016 election, apparently for consulting work - including AT&T and pharma giant Novartis.
A footnote to disclosures submitted Tuesday to the Office of Government Ethics said Cohen had incurred "expenses" on Trump's behalf in 2016 of between $100,001 and $250,000.
Giuliani said he knew news of the payment would come out, even if he did not know "exactly when or what would come out", and he does not agree with the ethics office's contention the payments had to be disclosed, CNN reported.
The leaker says he knows the consequences of his actions, but that they could not ignore the potential corruption of the FINCEN system.
The president was not obliged to mention the payment, but chose to do so "in the interest of transparency".More news: 49 get over 99% in ISC, with sharing top spot of 99.5%
The agency reviewed the form and made it public on Wednesday.
The Cohen footnote appears in a report giving the first extended look at Mr Trump's revenue from his properties since he became president. Dillon didn't immediately respond to a request for comment.
The document, which covers calendar year 2017, showed total income from Trump's business operations and investments of at least $453 million and assets valued at a minimum of $1.4 billion.
His Doral golf course and resort in Miami took in $75 million (€63m).
"We wouldn't do it without him", Mr Giuliani said on The Ingraham Angle, according to an excerpt provided by the network.
His Washington, DC, hotel near the Oval Office, a magnet for diplomats and lobbyists, took in $40 million (€33m). That previous filing, Trump's first as president, covered a 16-month period, making the two numbers roughly comparable. One of his biggest lenders is Ladder Capital, which has lent more than $100 million.
The debt figures are given in broad ranges in the report and capped at $50 million, so it's unclear just how much Trump actually owes.
A prior disclosure made a year ago covered a 16-month period and showed $37.3 million in revenues for Mar-a-Lago.