Form SD - Specialized disclosure report

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM SD

Specialized Disclosure Report

-----------------------

United States Steel Corporation

-----------------------------------------------------------------------------------

(Exact name of registrant as specified in its charter)


Delaware	1-16811	25-1897152
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)


600 Grant Street, Pittsburgh, PA			15219-2800
(Address of principal executive offices)			(Zip Code)

Duane Holloway

Senior Vice President, General Counsel and Chief Ethics & Compliance Officer

(412) 433-1211
(Name and telephone number, including area code, of the person to contact in connection with this report)

Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:

Rule 13p-1 under the Securities Exchange Act (17 CFR 240. 13p-1) for the fiscal year ended ___.

X Rule 13q-1 under the Securities Exchange Act (17 CFR 240. 13q-1) for the reporting period from January 1, 2023 to December 31, 2023.

SECTION 2. RESOURCE EXTRACTION ISSUER DISCLOSURE

Item 2.01: Resource Extraction Issuer Disclosure Report

Disclosure of Payments by Resource Extraction Issuers

The specified payment disclosure required by this Form is included as Exhibit 2.01 to this Specialized Disclosure Report on Form SD.

SECTION 3. EXHIBITS

Item 3.01: Exhibit


2.01			Interactive Data File (Form SD for the year ended December 31, 2023 filed in XBRL).
99.1			Resource Extraction Payment Report as required by Item 2.01 of this Form.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.

UNITED STATES STEEL CORPORATION

(Registrant)

By: /s/ Manpreet S. Grewal
Manpreet S. Grewal

Vice President, Controller & Chief Accounting Officer

September 26, 2024

EXHIBIT 99.1

PAYMENTS BY SEGMENT


Segment	Project / Subnational Political Jurisdiction	Resource / Method of Extraction	Governmental Recipient / Country	Payment Type	Payment Amount (in USD)		Fiscal Year
North American Flat-Rolled	Mon Valley Works / Pennsylvania	Iron Ore / Open Pit	Federal government / United States	Harbor maintenance fees	$	311,414	2023
North American Flat-Rolled	Gary Works / Indiana	Iron Ore / Open Pit	Federal government / United States	Harbor maintenance fees	$	765,332	2023
North American Flat-Rolled	Great Lakes Works / Michigan	Iron Ore / Open Pit	Federal government / United States	Harbor maintenance fees	$	2,723	2023
North American Flat-Rolled	Keetac / Minnesota	Iron Ore / Open Pit	Federal government / United States	Harbor maintenance fees	$	209,273	2023
North American Flat-Rolled	Minntac / Minnesota	Iron Ore / Open Pit	Federal government / United States	Harbor maintenance fees	$	25,965	2023
	North American Flat-Rolled harbor maintenance fees subtotal:				$	1,314,707	2023
(1)	(1)	Iron Ore / Open Pit	Federal government / United States	Federal income taxes	$ 38,600,000 (1)		2023

(1) The United States federal government levies income taxes at the entity level, i.e., United States Steel Corporation level rather than on a per project or a segment basis. Income tax payment information in the table above is presented at the United States Steel Corporation level.



Total payments
Harbor maintenance fees					$	1,314,707	2023
United States Steel Corporation federal income taxes					$	38,600,000	2023
Total payments to United States federal government:					$	39,914,707	2023

Document Information	12 Months Ended
Document Information	Dec. 31, 2023
Document Information:
Document Type	2.01 SD
Amendment	false
CIK	0001163302
Registrant Name	UNITED STATES STEEL CORP
Period End Date	Dec. 31, 2023
Reporting Currency	USD
Alternative Reporting Regime	NR

Payments, by Category - USD ($)	Taxes	Fees	Total Payments
Total	$ 38,600,000	$ 1,314,707	$ 39,914,707

Payments, by Project - 12 months ended Dec. 31, 2023 - USD ($)	Taxes	Fees	Total Payments
Total	$ 38,600,000	$ 1,314,707	$ 39,914,707
Mon Valley Works / Pennsylvania [Member]
Total		311,414
Gary Works / Indiana [Member]
Total		765,332
Great Lakes Works / Michigan [Member]
Total		2,723
Keetac / Minnesota [Member]
Total		209,273
Minntac / Minnesota [Member]
Total		$ 25,965
Entity-Level - US [Member]
Total	$ 38,600,000

Payments, by Government - 12 months ended Dec. 31, 2023 - USD ($)	Taxes	Fees	Total Payments
Total	$ 38,600,000	$ 1,314,707	$ 39,914,707
UNITED STATES
Total	38,600,000	1,314,707	39,914,707
UNITED STATES \| Federal Government [Member]
Total	$ 38,600,000	$ 1,314,707	$ 39,914,707

Payments, Details - 12 months ended Dec. 31, 2023 - USD ($)	Amount	Type	Country	Subnat. Juris.	Govt.	Project	Resource	Segment	Ext. Method
#: 1
	$ 311,414	Fees	UNITED STATES	snj:US-PA	Federal Government [Member]	Mon Valley Works / Pennsylvania [Member]	Iron Ore [Member]	North American Flat-Rolled [Member]	Open Pit
#: 2
	765,332	Fees	UNITED STATES	snj:US-IN	Federal Government [Member]	Gary Works / Indiana [Member]	Iron Ore [Member]	North American Flat-Rolled [Member]	Open Pit
#: 3
	2,723	Fees	UNITED STATES	snj:US-MI	Federal Government [Member]	Great Lakes Works / Michigan [Member]	Iron Ore [Member]	North American Flat-Rolled [Member]	Open Pit
#: 4
	209,273	Fees	UNITED STATES	snj:US-MN	Federal Government [Member]	Keetac / Minnesota [Member]	Iron Ore [Member]	North American Flat-Rolled [Member]	Open Pit
#: 5
	25,965	Fees	UNITED STATES	snj:US-MN	Federal Government [Member]	Minntac / Minnesota [Member]	Iron Ore [Member]	North American Flat-Rolled [Member]	Open Pit
#: 6
	$ 38,600,000	Taxes	UNITED STATES		Federal Government [Member]	Entity-Level - US [Member]	Iron Ore [Member]		Open Pit