A 12-page report made public indicates Jim and Karen Reynolds will receive 80 percent of the reward money while a tow truck driver and ski resort employee will get the remainder, the Los Angeles Times reported Wednesday.
The money will be paid in installments.
Jim and Karen Reynolds were the ones who called 911 after being bound and gagged by Dorner in their San Bernardino home.
Daniel McGowan, an employee of Snow Summit ski resort, will receive 15 percent of the reward money with the remaining 5 percent going to tow truck driver R. Lee McDaniel.
McGowan called authorities after spotting Dorner's burning truck in the Big Bear area.
McDaniel reported Dorner's truck and license plate to police in Corona just hours after authorities began a manhunt for the former police officer.
Dorner was sought in the deaths of four people, including two law enforcement officers, and the wounding of several others.
He died of a self-inflicted gunshot wound during a battle with authorities in February.