### Question
Can you define what stop date means?


### Answer
**Stop date** is defined as the following in *26 U.S.C. § 3406*:

> the determination effective date or, if later, the earlier of—



(i) the day on which the payor received notification from the Secretary under subsection (c)(3)(B) to stop withholding, or



(ii) the day on which the payor receives from the payee a certification provided by the Secretary under subsection (c)(3)(B)

#### Citation:
  - *26 U.S.C. § 3406*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

