Any distribution you received from the IRA in 2018 is reportable on your 2018 tax return, not your 2017 tax return.
As for the penalty exceptions, the medical-expense penalty exception applies to the portion of your medical expenses [paid in 2018], including the COBRA payments, that exceed 7.5% of your AGI.
The penalty exception for the portion of insurance payments [paid in 2018] not in excess of 7.5% of your AGI applies only if all of the following conditions apply.
- You lost your job.
- You received unemployment compensation paid under any federal or state law for 12 consecutive weeks because you lost your job.
- You receive the distributions during either the year you received the unemployment compensation or the following year
- You receive the distributions no later than 60 days after you have been reemployed.
https://www.irs.gov/publications/p590b#en_US_2016_publink1000230912
