The 3 year rule or sometimes called general rule cannot be used. Please see this link for more details.
If you were retied a number of years ago under the 3 year rule then 100% of the annuity is taxable income to you now, and you would need to Amend 2017 to increase your taxable income.
https://www.irs.gov/publications/p939#en_US_201812_publink100094759
