Mr. Trump appears to have used a provision in federal ethics laws that allows business owners to list gross revenue, as opposed to net income after expenses, on their disclosure forms. But he does not seem to have completely acknowledged that choice. Rather, he has suggested that the figures on the form represent money in his pocket.

In news releases, the Trump campaign said that “Mr. Trump’s income” listed in a disclosure form filed last year was $362 million, and was more than $557 million in a form filed this year. During the debate with Mrs. Clinton in September, he mentioned an even larger figure.

“It shows income … in fact, the income — I just looked today — the income is filed at $694 million for this past year, $694 million,” Mr. Trump said. “If you would have told me I was going to make that 15 or 20 years ago, I would have been very surprised.”

A spokeswoman for Mr. Trump, Hope Hicks, declined to answer questions about how Mr. Trump had reported his income, saying only that his disclosure form “speaks for itself.”