In a 28-page ruling, a panel of the Court of Appeals for the District of Columbia Circuit held that a federal law gives a House committee chairman broad authority to request them despite Mr. Trump’s status as a former president.

The Treasury Department refused to turn over the records during his administration. But after President Biden took office last year, the department determined that a renewed request from the House Ways and Means Committee, which said that it was studying a program that audits presidents, was valid.

The appeals court’s ruling does not necessarily mean that Congress will obtain the records. Mr. Trump’s legal team has vowed to fight the congressional effort “tooth and nail,” and he is virtually certain to appeal to the Supreme Court. If Republicans retake the House in the midterm elections and before there is any final judgment, the Ways and Means Committee would be led by a Republican and most likely drop the request.