In the following code:

class Outer {
    public static class Inner {}
}
public class Test {
    public Object meth() { return new Outer.@X Inner(); }
}

The type path of the annotation @X is empty.  It should be [INNER_TYPE].

Note that in the slightly different code

class Outer {
    public class Inner {}
}
public class Test {
    public Object meth() { Outer o = new Outer(); return o.new @X Inner(); }
}

The type path is correct.