Here's the SQL for a query that will do what you need:
SELECT YearMonth FROM tblYearMonths WHERE YearMonth NOT IN
(SELECT Format([ReturnDate],"yyyymm") AS ReturnYYYYMM FROM tblReturns);
It assumes:
1- the table with your returns in it is called "tblReturns"
2- the field containing the date of the return is called "ReturnDate"
It requires you to create a separate table called tblYearMonths where you create a field called YearMonth that will contain a listing of all the unique Year/Month combinations you'd like to check. In your case, you want to check the last 2 years. The data in the field needs to look like:
200301
200302
200303
200304
etc....
and the field must be a text field.
If you want a rolling 2-year window, you can change the SQL string to:
SELECT tblYearMonths.YearMonth FROM tblYearMonths
WHERE (((tblYearMonths.YearMonth) Not In (SELECT Format([ReturnDate],"yyyymm") AS ReturnYYYYMM FROM tblReturns) And (tblYearMonths.YearMonth)>Format(DateAdd("m",-24,Date()),"yyyymm")));