How is the 10 month rule measured for NY statutory residency?

[mitchr12]

NY says that I'd be a statutory resident if I am present for more than 183 days in the state and maintain a permanent place of abode for "more than 10 months."

If I get an apartment in the state on January 30 and abandon the apartment on November 15, does that mean I am a statutory resident or not? On the one hand, I will have been present for all or part of 11 months, but, on the other hand, I did not have the permanent place of abode for 75 days, which is clearly more than 2 months.

Thank you!

[TomD8]

From New York Tax Bulletin IT-690:

"Generally, you maintain a permanent place of abode for substantially all of the tax year if you maintain it for more than eleven months during the year." 

https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/pit/permanent_place_of_abode.htm