### Question
How is the term year defined?


### Answer
The term **year** is defined in *26 U.S.C. § 3303* as the following:

> any 12 consecutive calendar months

#### Citation:
  - *26 U.S.C. § 3303*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

