If you are talking about the season, there are multiple seasons for the sport.
Indoor Track usually happens starting around December. As with any season, somebody will come up with a way to have the first meet of the season, but the serious part of the season is January and February, with some championships lagging into March.
Outdoors, high schools and colleges will start about the beginning of March, which could turn into late February and pre-season "all comers" meets before that, weather permitting. Championships for those divisions will happen in May, maybe on into June.
On the elite level, athletes use the collegiate season to round into shape for the domestic championships around June, which could qualify them to the higher level championship meets (like World Championships or Olympics) or demonstrate they are in good enough shape for the worldwide (though primarily European) season, where they can make some serious money for appearing and winning those meets.
All this is based on the American season and a Northern Hemisphere perspective. There are differences in other countries. Britain for example, has more of a club system than scholastic based. Southern Hemisphere has their summer in the opposite time of the year but eventually needs to coordinate with the European season for elite athletes to run with the rest of the world.
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If you are talking about high school, then it starts in the spring around March.