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);