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)
Delaware1-1681125-1897152
(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
2.01Interactive Data File (Form SD for the year ended December 31, 2023 filed in XBRL).
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

SegmentProject / Subnational Political JurisdictionResource / Method of ExtractionGovernmental Recipient / CountryPayment TypePayment Amount (in USD)Fiscal Year
North American Flat-RolledMon Valley Works / PennsylvaniaIron Ore / Open PitFederal government / United StatesHarbor maintenance fees$311,414 2023
North American Flat-RolledGary Works / IndianaIron Ore / Open PitFederal government / United StatesHarbor maintenance fees$765,332 2023
North American Flat-RolledGreat Lakes Works / MichiganIron Ore / Open PitFederal government / United StatesHarbor maintenance fees$2,723 2023
North American Flat-RolledKeetac / MinnesotaIron Ore / Open PitFederal government / United StatesHarbor maintenance fees$209,273 2023
North American Flat-RolledMinntac / MinnesotaIron Ore / Open PitFederal government / United StatesHarbor maintenance fees$25,965 2023
North American Flat-Rolled harbor maintenance fees subtotal:$1,314,707 2023
(1)(1)Iron Ore / Open PitFederal government / United StatesFederal 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

v3.24.3
Document Information
 12 Months Ended
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
v3.24.3
Payments, by Category - USD ($)
Taxes
Fees
Total Payments
Total $ 38,600,000 $ 1,314,707 $ 39,914,707
v3.24.3
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    
v3.24.3
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
v3.24.3
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
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