The controversial publisher of Hustler magazine publicised the offer by taking out full page advertisements in The Washington Post and USA Today newspapers.
The advertisements say "What is he hiding?" and seek documented evidence about Mr Romney's "unreleased tax returns and/or details of his offshore assets, bank accounts and business partnerships".
A telephone hotline has been set up for tips, and the money will be paid if a verified story is published.
Mr Romney, who is worth an estimated $250 million, has released two years of tax returns and has defied mounting pressure from Democrats to unveil more.
Last month the Republican presidential nominee said he had paid at least 13 per cent tax during the past decade.
09/09/12
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