Much has been said and written about Donald Trump ‘s refusal to release his tax returns. Tax returns paint a revealing picture of who we are. That’s why confidentiality is a central pillar of our tax system. If our government expects taxpayers to share this information with the IRS, we are entitled to ironclad guarantees of confidentiality and privacy — for this reason, our laws provide that wrongful IRS disclosure of our tax-return information is a felony.

There is, however, a first step that Trump has no excuse for not taking. He can and should immediately release the first two pages of his Form 1040, along with his Schedule A, for the past 20 years. This would tell us how much he makes, how much he pays in taxes, and how much he contributes to charity.

Releasing this information would have no impact on any pending or future IRS audit of Trump. Zero. None. It is a risk-free first step with no downside. While painting a far from complete portrait, it would answer a few of the questions that Trump himself has raised during the campaign: He claims that he makes a lot of money; he claims that he makes significant charitable contributions; and he claims that he reduces his tax liability as far as current law allows.

The first two pages of his enormous tax returns, along with his Schedule A, will shed important light on these claims. The first two pages plus the Schedule A of the Clintons’ 2015 tax return tell us they made $10.6 million; that they made charitable contributions of $1.0 million; and that they paid federal taxes of $3.6 million, for an effective tax rate of 34 percent. We have that same information about the Clintons for the past 20 years. The first two pages of Trump’s tax returns, together with his Schedule A, would provide us with the same information for him. He can and should share that information with no audit risk whatsoever.