# EDGAR Filing Document

**Accession Number:** 0001609253
**File Stem:** 0001609253-25-000080
**Filing Date:** 2025-9
**Character Count:** 24217
**Document Hash:** 7c16643211a965c5b94b9943344868d0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001609253-25-000080.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0001609253-25-000080

**CONFORMED SUBMISSION TYPE**: SD

**PUBLIC DOCUMENT COUNT**: 12

**FILED AS OF DATE**: 20250922

**DATE AS OF CHANGE**: 20250919

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** California Resources Corp
- **CENTRAL INDEX KEY:** 0001609253
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 465670947
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SD
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-36478
- **FILM NUMBER:** 251328053

**BUSINESS ADDRESS:**
- **STREET 1:** 1 WORLD TRADE CENTER
- **STREET 2:** SUITE 1500
- **CITY:** LONG BEACH
- **STATE:** CA
- **ZIP:** 90831
- **BUSINESS PHONE:** 8888484754

**MAIL ADDRESS:**
- **STREET 1:** 1 WORLD TRADE CENTER
- **STREET 2:** SUITE 1500
- **CITY:** LONG BEACH
- **STATE:** CA
- **ZIP:** 90831

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

_____________________

**FORM SD**

**SPECIALIZED DISCLOSURE REPORT**

_____________________

**California Resources Corporation**

(Exact Name of Registrant as Specified in its Charter)

---

| | | |
|:---|:---|:---|
| **Delaware** | **001-36478** | **46-5670947** |
| (State or Other Jurisdiction of <br>Incorporation) | (Commission File Number) | (I.R.S. Employer Identification No.) |
| **1 World Trade Center, Suite 1500** | | |
| **Long Beach, California** | | **90831** |
| (Address of Principal Executive Offices) | | (Zip Code) |

---

**Michael L. Preston**

**Executive Vice President, Chief Strategy Officer and General Counsel**

**(888) 848-4754**

(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 submitted, 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 reporting period from: January 1 to December 31, 2024.

☑ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31,

2024. <br>

------

**Section 2 — Resource Extraction Issuer Disclosure**

**Item 2.01 Resource Extraction Issuer Disclosure and Report**

Disclosure of Payments by Resource Extraction Issuers

California Resources Corporation (the "Company") is reporting payments made by the Company, its subsidiaries and entities under the Company's control to the United States Federal Government related to the commercial development of oil, natural gas or minerals during the fiscal year ended December 31, 2024. No such payments were made to any foreign government during the period covered by this report. The specified payment disclosure required by this Form SD is included in Exhibit 2.01 to this Form SD.

**Section 3 – Exhibits**

**Item 3.01 Exhibits**

The following exhibit is furnished as part of this report.

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 2.01 | <u>[Resource Extraction Payment Report as required by Item 2.01 of this Form (embedded within the Inline XBRL document).](#i569e4318bc7c4707a53de77607415d12_13)</u> |

---

**SIGNATURE**

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.

---

| | | |
|:---|:---|:---|
| **California Resources Corporation** | **California Resources Corporation** | **California Resources Corporation** |
| /s/ Michael L. Preston | /s/ Michael L. Preston | September 19, 2025 |
| Name: | Michael L. Preston | (Date) |
| Title: | Executive Vice President, Chief Strategy Officer and General Counsel | |

---

------

**Exhibit 2.01**

**Resources Extraction Payment Report**

During the fiscal year ended December 31, 2024, California Resources Corporation (the "Company") made payments to the United States Federal Government for royalties and income taxes related to the commercial development of its oil, natural gas, and natural gas liquids ("NGLs") in California. No payments were made to foreign governments. U.S. Federal Income Taxes are not allocated to our business segments. All other payments were made by the Company's oil and natural gas segment and were paid in U.S. dollars. The table below summarizes the payments made by the Company in accordance with Rule 13q-1 of the Securities Exchange Act.

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Payment Type** | **Payment Amount**<br>**(in thousands)** | **Project** | **Resource** | **Method of Extraction** |
| Royalties | $16244 | Onshore California | Oil, Natural Gas, and NGLs | Well |
| U.S. Federal Income Taxes | $72300 | (1) | N/A | N/A |

---

(1)The U.S. federal government levies income taxes at the California Resources Corporation level rather than on a per project basis. Income tax payment information in the table above is presented at the California Resources Corporation level.

## Exhibit 2.01

```

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<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2025 Workiva-->
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```

## Exhibit 2.01

```

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<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2025 Workiva-->
<!--r:306a1160-68c2-4b4c-94be-b6acdd318009,g:ab2f54c0-ff9d-47c1-9762-c7ca271d48ca-->
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          <link:loc xlink:type="locator" xlink:label="loc_country_US" xlink:href="https://xbrl.sec.gov/country/2025/country-2025.xsd#country_US"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_country_US" xlink:to="lab_country_US" xlink:type="arc" order="1"/>
          <link:label id="lab_crc_OnshoreCaliforniaMember_label_en-US" xlink:label="lab_crc_OnshoreCaliforniaMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Onshore California [Member]</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_crc_OnshoreCaliforniaMember" xlink:href="crc-20241231.xsd#crc_OnshoreCaliforniaMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_crc_OnshoreCaliforniaMember" xlink:to="lab_crc_OnshoreCaliforniaMember" xlink:type="arc" order="1"/>
          <link:label id="lab_crc_U.S.FederalGovernmentMember_label_en-US" xlink:label="lab_crc_U.S.FederalGovernmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">U.S. Federal Government [Member]</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_crc_U.S.FederalGovernmentMember" xlink:href="crc-20241231.xsd#crc_U.S.FederalGovernmentMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_crc_U.S.FederalGovernmentMember" xlink:to="lab_crc_U.S.FederalGovernmentMember" xlink:type="arc" order="1"/>
          <link:label id="lab_crc_OilNaturalGasAndNGLsMember_label_en-US" xlink:label="lab_crc_OilNaturalGasAndNGLsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Oil, Natural Gas, And NGLs [Member]</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_crc_OilNaturalGasAndNGLsMember" xlink:href="crc-20241231.xsd#crc_OilNaturalGasAndNGLsMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_crc_OilNaturalGasAndNGLsMember" xlink:to="lab_crc_OilNaturalGasAndNGLsMember" xlink:type="arc" order="1"/>
          <link:label id="lab_crc_OilAndNaturalGasSegmentMember_label_en-US" xlink:label="lab_crc_OilAndNaturalGasSegmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Oil and Natural Gas Segment [Member]</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_crc_OilAndNaturalGasSegmentMember" xlink:href="crc-20241231.xsd#crc_OilAndNaturalGasSegmentMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_crc_OilAndNaturalGasSegmentMember" xlink:to="lab_crc_OilAndNaturalGasSegmentMember" xlink:type="arc" order="1"/>
        </link:labelLink>
      </link:linkbase>
    </xs:appinfo>
  </xs:annotation>
  <xs:element id="crc_OnshoreCaliforniaMember" abstract="true" name="OnshoreCaliforniaMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="crc_U.S.FederalGovernmentMember" abstract="true" name="U.S.FederalGovernmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="crc_OilNaturalGasAndNGLsMember" abstract="true" name="OilNaturalGasAndNGLsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="crc_OilAndNaturalGasSegmentMember" abstract="true" name="OilAndNaturalGasSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
</xs:schema>
</XBRL>

```