Paid Cobra Payments June 2017- February of 2018 every Month, For Early IRA Withdrawal in 2018 without penalty . Can I include the amount in 2017 or Just 2018 Premiums ?

I did not make any Withdrawals in 2017 from my IRA . I am 53 so I can only make withdrawals for Premiums amounts for Health insurance. But Ia m not sure if I can include the Premiums paid last year since the tax code says "you can make the withdrawals in the first year or subsequent year" Please Calirify