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Determining Birth Year
US Soccer explains that birth year registration should be calculated based on the year in which the season ENDS. For example, if a season begins in the fall of 2016 and ends in the summer of 2017 (ex: 2016-2017 season), the players would be registered based on their age in the year 2017.

To simplify determining the age group, subtract the birth year from the year the season ends. For example:
(Year Season Ends) - (Birth Year) = (Age Group):
2016-2017 - 2003 = U14
2016-2017 - 2007 = U10