A new stereo headset made for Xbox One comes with an Xbox One Stereo Headset Adapter included. Simply attach the Adapter that was provided with your headset to your controller, and then connect the headset.
No need to connect anything to the console or TV/ receiver. A microphone is required for chat
Legacy stereo gaming headsets for Xbox 360 can get game audio by connecting the legacy stereo headset to the back of the Xbox One console using the S/PDIF port, or to the TV/receiver with RCA cables ( just like on Xbox 360). Get chat audio by connecting the 2.5mm chat cable from your legacy stereo gaming headset to the adapter, using the included audio jack adapter cable. A microphone is required for chat
Compatible with Xbox Series X, Xbox One, Windows 10
Most stereo gaming headsets with a 3.5mm audio jack (that use the CTIA plug standard) can get chat and stereo game audio directly through the Xbox One