(a) there will be only one required installment for the taxable year;

(b) the due date for such installment will be January 15th of the following taxable year;

(c) the amount of such installment will be the required annual payment determined as follows:

(1) 66 2 / 3 percent of the tax shown on the return for the taxable year (or, if no return is filed, 66 2 / 3 percent of the tax for such year); or

(2) 100 percent of the tax shown on the return of the individual for the preceding taxable year (provided such individual had filed a return for such year and such year was a taxable year of 12 months);

(1) 66 2 / 3 percent of the tax shown on the return for the taxable year (or, if no return is filed, 66 2 / 3 percent of the tax for such year); or

(2) 100 percent of the tax shown on the return of the individual for the preceding taxable year (provided such individual had filed a return for such year and such year was a taxable year of 12 months);

(d) the provisions of subdivision (c) of this section (Rule for returns filed on or before January 31st) will be applied by:

(1) substituting March 1st for January 31st; and

(2) treating the required installment described in clause ( a ) of this subparagraph as the fourth required installment.

(1) substituting March 1st for January 31st; and

(2) treating the required installment described in clause ( a ) of this subparagraph as the fourth required installment.

(a) at least two thirds of such individual's total New York adjusted gross income from all sources for the taxable year; or

(b) at least two thirds of such individual's total New York adjusted gross income from all sources shown on such individual's return for the preceding taxable year.