Some steering wheels don’t respond, while others don’t get detected at all on your first attempt. If this happens, refer to your manufacturer, or you can just follow the instructions below (if you are using a Logitech G920):
Press and hold the Xbox button, View button, & LSB button simultaneously.
While pressing the three buttons, connect the Logitech G920 USB cable to the Xbox console.
Release the buttons when you see the Logitech G920 steering wheel starting to calibrate.
When the D-pad responds in the Xbox home screen, then the G920 is calibrated correctly and is now working.