The rightmost column of this will calculate the previous last Sunday in January for any date. I've left the other columns in as a simple way to document and experiment with the logic.
There is no branching logic, it is all pure date math so it should aggregate reasonably fast and should be able to use indexes on a date column.
DECLARE @Date DATE = '20170205';
SELECT SampleDate= @Date ,
EndOfSampleMonth = EOMONTH(@Date) ,
SampleMonthNumber = DATEPART(MONTH,@Date) ,
MostRecentJanuaryForSampleMonth = DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date) ,
LastDayOfMostRecentJanuary = EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)) ,
WeekDayOfLastDayOfMostRecentJanuary = DATEPART(WEEKDAY,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date))) ,
LastSundayOfJanuary = DATEADD(DAY,(DATEPART(WEEKDAY,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))-1)*-1,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date))) ,
LastSundayOfJanuaryDayOfYear= DATEPART(DAYOFYEAR,DATEADD(DAY,(DATEPART(WEEKDAY,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))-1)*-1,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))) ,
PushSampleDateToFiscalYear = DATEADD(DAY,(DATEPART(DAYOFYEAR,DATEADD(DAY,(DATEPART(WEEKDAY,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))-1)*-1,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date))))) * -1 ,@date) ,
PreviousLastSundayInJanuaryForSampleDate = DATEADD(DAY,(DATEPART(WEEKDAY,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH
,DATEADD(DAY,((DATEPART(DAYOFYEAR,DATEADD(DAY,(DATEPART(WEEKDAY,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))-1)*-1,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))))-1) * -1 ,@Date))-1)*-1
,DATEADD(DAY,((DATEPART(DAYOFYEAR,DATEADD(DAY,(DATEPART(WEEKDAY,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))-1)*-1,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))))-1) * -1 ,@Date))))-1)*-1,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH
,DATEADD(DAY,((DATEPART(DAYOFYEAR,DATEADD(DAY,(DATEPART(WEEKDAY,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))-1)*-1,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))))-1) * -1 ,@Date))-1)*-1
,DATEADD(DAY,((DATEPART(DAYOFYEAR,DATEADD(DAY,(DATEPART(WEEKDAY,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))-1)*-1,EOMONTH(DATEADD(MONTH,(DATEPART(MONTH,@Date)-1)*-1,@Date)))))-1) * -1 ,@Date))))
If you're trying to group by a fiscal year, wrap PushSampleDatetoFiscalYear in the YEAR() function to output the fiscal year the date belongs to. To use this against a table, replace @Date with your own date field.
Updated with sample results:
SampleDate PreviousLastSundayInJanuaryForSampleDate
2008-06-03 2008-01-27
2008-12-20 2008-01-27
2009-07-08 2009-01-25
2010-01-24 2009-01-25
2010-08-12 2010-01-31
2011-02-28 2011-01-30
2011-09-16 2011-01-30
2012-04-03 2012-01-29
2012-10-20 2012-01-29
2013-05-08 2013-01-27
2013-11-24 2013-01-27
2014-06-12 2014-01-26
2014-12-29 2014-01-26
2015-07-17 2015-01-25
2016-02-02 2016-01-31
2016-08-20 2016-01-31
2017-03-08 2017-01-29
2017-09-24 2017-01-29
2018-04-12 2018-01-28
2018-10-29 2018-01-28
2019-05-17 2019-01-27
2019-12-03 2019-01-27
2020-06-20 2020-01-26