How to: Determine whether a year is a leap year.

Solution:


Use the following formula to divide the year by 4, 100, and 400 to determine whether a year is a leap year:
=IF(OR(MOD(A1,400)=0,AND(MOD(A1,4)=0,MOD(A1,100)<>0)),'Leap Year', 'NOT a Leap Year')

NOTE: Any year that is evenly divisible by 4 is a leap year (e.g., 1984, 1988, 1992). However, there is a small error that must be accounted for. To eliminate this error, the Gregorian calendar stipulates that a year that can be evenly divisible by 100 is a leap year only if it can also be evenly divisible by 400.