Filter a Report for Relative 'Year to Date' Date Ranges

Option 1)  Use standard report filters

1)  Add 2 report filters with the criteria for the current 'Year to Date'
 

• Date equal to THIS YEAR
• Date less or equal to TODAY

2)  Add 2 report filters with the criteria for the previous 'Year to Date'
 

• Date equal to LAST YEAR
• Date less or equal to 365 DAYS AGO

3)  Combine these filters using Filter Logic:
 

• Filter Logic - (1 AND 2) OR (3 AND 4)

Option 2)  Create a Custom Field to capture whether 'Date' is within the defined range 

Another way to achieve the requirement is with a new custom field. Here's an example using the 'Opportunities' Object:
 

1. Go to Setup:
 

• In Salesforce Classic: Select Customize | Opportunities | Fields
• In Salesforce Lightning: Select Object Management | Opportunities | Fields & Relationships

OR (
     /* Check whether close date is YTD */
     AND (
         DATE ( YEAR ( TODAY() ), 1, 1 ) <=  CloseDate,
         CloseDate <= TODAY()
         ),
     /* Check whether close date is YTD-1 */
     AND (
         DATE ( YEAR ( TODAY() )-1, 1, 1 ) <=  CloseDate,
         CloseDate <=   IF (
            /* Calculate TODAY()-1 YEAR, prevent trying to set last year to Feb 29th */
            AND (
                MONTH(  TODAY() ) = 2,
                DAY( TODAY() ) = 29
                ),
            DATE( YEAR( TODAY() ) - 1, 2, 28),
            DATE( YEAR( TODAY() ) - 1, MONTH( TODAY() ), DAY( TODAY() ) )
            )
         )
   )

8. Click Next.
9. Enter your desired Field Level Security Settings, then click Next.
10. Select whether you would like to have a checkbox on the Page Layout, then click Save.

See also
Build a Formula Field