N.Y. Comp. Codes R. & Regs. tit. 20, § 16-2.19
The term calendar year means a period of 12 calendar months ending on December 31st, or a period of less than 12 calendar months beginning on the date a taxpayer becomes subject to tax and ending on December 31st. (See section 17-1.2 of this Title - Calendar year taxpayers.)