### Question
How is the term status determination date defined?


### Answer
The term **status determination date** is defined in *26 U.S.C. § 3507* as the following:

> January 1, May 1, July 1, and October 1 of each year

#### Citation:
  - *26 U.S.C. § 3507*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 25-GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES**

