IAUX i 80 Gold Corp

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM SD

Specialized Disclosure Report

i-80 GOLD CORP.

(Exact name of registrant as specified in its charter)

British Columbia, Canada	001-41382	Not Applicable
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification No.)

5190 Neil Road, Suite 460 Reno, NV	89502
(Address of principal executive offices)	(Zip Code)

Ryan Snow

(775) 525-6450

(Name and telephone number, including area code, of 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 reporting period from January 1 to December 31, .

☒ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.

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SECTION 1 - CONFLICT MINERALS DISCLOSURE

Item 1.01 - Conflict Minerals Disclosure and Report

Not applicable

Item 1.02 - Exhibit

Not applicable

SECTION 2 - RESOURCE EXTRACTION ISSUER DISCLOSURE

Item 2.01 Resource Extraction Issuer Disclosure and Report

i-80 Gold Corp. (the "Company") is subject to Canada's Extractive Sector Transparency Measures Act ("ESTMA"). The Company is relying on the alternative reporting provision of Item 2.01 and providing its ESTMA report for the year ended December 31, 2023 to satisfy the requirements of Item 2.01. The Company's ESTMA report is available on the Company's website at https://www.i80gold.com/wp-content/uploads/2024/06/ESTMA-Reporting-Filed-2023-Rev.pdf on the Government of Canada's website at https://natural-resources.canada.ca/estma-data.  The payment disclosure required by Form SD is included as Exhibit 2.01 to this Form SD.

SECTION 3 - EXHIBITS

Item 3.01. Exhibits

The following exhibit is filed as part of this report.

Exhibit Number		Description
2.01		i-80 Gold Corp. Extractive Sector Transparency Measures Act - Annual Report for the year ended December 31, 2023

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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 undersigned.

i-80 GOLD CORP.
By:	/s/ Ryan Snow		September 24, 2024
	Ryan Snow		(Date)
	Chief Financial Officer

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Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name	i-80 Gold Corp.
Reporting Year	From	1/1/2023	To:	12/31/2023	Date submitted	5/29/2024
Reporting Entity ESTMA Identification Number	E373612		Original Submission  Amended Report
Other Subsidiaries Included (optional field)
Not Consolidated
Not Substituted
Attestation by Reporting Entity
In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.
Full Name of Director or Officer of Reporting Entity	Ryan Snow				Date	5/29/2024
Position Title	Chief Financial Officer

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Extractive Sector Transparency Measures Act - Annual Report
Reporting Year	From:	1/1/2023	To:	12/31/2023
Reporting Entity Name	i-80 Gold Corp.					Currency of the Report	USD
Reporting Entity ESTMA Identification Number	E373612
Subsidiary Reporting Entities (if necessary)

Payments by Payee
Country	Payee Name1	Departments, Agency, etc… within Payee that Received Payments2	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid to Payee	Notes34
United States of America	Government of the United States of America				686,740					686,740
United States of America	State of Nevada		240,682		274,829					515,510
United States of America	Humboldt County		154,156							154,156
Additional Notes:

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Extractive Sector Transparency Measures Act - Annual Report
Reporting Year	From:	1/1/2023	To:	12/31/2023
Reporting Entity Name	i-80 Gold Corp.					Currency of the Report	USD
Reporting Entity ESTMA Identification Number	E373612
Subsidiary Reporting Entities (if necessary)

Payments by Project
Country	Project Name1	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid by Project	Notes23
United States of America	McCoy-Cove Mine			431,607					431,607
United States of America	Ruby Hill Mine	39,179		237,313					276,492
United States of America	Granite Creek Mine	7,211		57,653					64,863
United States of America	FAD Project			25,740					25,740
United States of America	Lone Tree Mine	348,448		141,628					490,076
United States of America	Argenta Mine			60,368					60,368
United States of America	Buffalo Mountain Project			7,260					7,260
Additional Notes3:

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v3.24.3

Document Information	12 Months Ended
	Dec. 31, 2023
Document Information:
Document Type	2.01 SD
Amendment	false
CIK	0001853962
Registrant Name	i-80 Gold Corp.
Period End Date	Dec. 31, 2023
Reporting Currency	USD

v3.24.3

Payments, by Category - USD ($)	Taxes	Fees	Total Payments
Total	$ 394,838	$ 961,569	$ 1,356,407

v3.24.3

Payments, by Project - 12 months ended Dec. 31, 2023 - USD ($)	Taxes	Fees	Total Payments
Total	$ 394,838	$ 961,569	$ 1,356,407
Argenta Mine
Total		60,368	60,368
Buffalo Mountain Project
Total		7,260	7,260
FAD Project
Total		25,740	25,740
Granite Creek Mine
Total	7,211	57,653	64,864
Lone Tree Mine
Total	348,448	141,628	490,076
McCoyCove Mine
Total		431,607	431,607
Ruby Hill Mine
Total	$ 39,179	$ 237,313	$ 276,492

v3.24.3

Payments, by Government - 12 months ended Dec. 31, 2023 - USD ($)	Taxes	Fees	Total Payments
Total	$ 394,838	$ 961,569	$ 1,356,407
UNITED STATES
Total	394,838	961,569	1,356,407
UNITED STATES | Government of the United States of America
Total		686,740	686,740
UNITED STATES | Humboldt County
Total	154,156		154,156
UNITED STATES | State of Nevada
Total	$ 240,682	$ 274,829	$ 515,511

v3.24.3

Payments, Details - 12 months ended Dec. 31, 2023 - USD ($)	Amount	Type	Country	Subnat. Juris.	Govt.	Project	Resource
#: 1
	$ 686,740	Fees	UNITED STATES		Government of the United States of America		Gold
#: 2
	240,682	Taxes	UNITED STATES	NEVADA	State of Nevada		Gold
#: 3
	274,829	Fees	UNITED STATES	NEVADA	State of Nevada		Gold
#: 4
	154,156	Taxes	UNITED STATES	CALIFORNIA	Humboldt County		Gold
#: 5
	431,607	Fees	UNITED STATES			McCoyCove Mine	Gold
#: 6
	39,179	Taxes	UNITED STATES			Ruby Hill Mine	Gold
#: 7
	237,313	Fees	UNITED STATES			Ruby Hill Mine	Gold
#: 8
	7,211	Taxes	UNITED STATES			Granite Creek Mine	Gold
#: 9
	57,653	Fees	UNITED STATES			Granite Creek Mine	Gold
#: 10
	25,740	Fees	UNITED STATES			FAD Project	Gold
#: 11
	348,448	Taxes	UNITED STATES			Lone Tree Mine	Gold
#: 12
	141,628	Fees	UNITED STATES			Lone Tree Mine	Gold
#: 13
	60,368	Fees	UNITED STATES			Argenta Mine	Gold
#: 14
	$ 7,260	Fees	UNITED STATES			Buffalo Mountain Project	Gold

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