writing a check or draft with a date earlier than today's date. This does not affect its negotiability, as long as the check is cashed or deposited within six months of the date written. The opposite is a post-dated.
In general: writing a check or other document with a date prior to the date on which the document is actually written. Back-dated checks are sometimes written accidentally in January, because the writers have forgotten the year has changed. Most banks will allow a grace period for accepting these checks.
Magazines: starting a magazine subscription with an issue prior to the current issue being served; also called back start. Back dating is used by the publisher as a rate base managament tool or to reduce an excessive back issue inventory. Back dating may also be done at the request of the subscriber who wants a particular back issue. See also advance start.