To determine whether a particular year is a leap year, you can write a formula that determines whether the twenty-ninth day of February occurs in February or March. You can take advantage of the fact that Excel’s DATE function adjusts the result when you supply an invalid argument—for example, a day of 29 when
February contains only 28 days.

The following formula returns TRUE if the year of the date in cell A1 is a leap year. Otherwise, it returns FALSE.

=IF(MONTH(DATE(YEAR(A1),2,29))=2,TRUE,FALSE)

This function returns the wrong result (TRUE) if the year is 1900. See the section “Excel’s leap year bug,” earlier in this chapter.

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