Does an IRA withdrawal to pay health insurance (COBRA) while unemployed for 12 weeks have to take place in the year you paid the premium or can you take it the next year?

Did you receive unemployment compensation for 12 consecutive weeks?

If so, the exception to the 10% early distribution penalty applies to a distribution either in the year you received the unemployment compensation or the following year, as long as you received the distribution no later than 60 days after you have been reemployed.

Yes, I do meet the 12 consecutive weeks condition. Thank you for you help!

Answered in the comments.