=MOD(YEAR(A1),4)=0

If A1 is a leap year, the above formula will return TRUE

Actually I was told that the above formula is incorrect by Rick Blaiklock. According to Wikipedia (http://en.wikipedia.org/wiki/Leap_years)

Wow, I never knew that. Anyway, here is my "improved" formula as a workaround.

=OR(MOD(YEAR(A1),400)=0,AND(MOD(YEAR(A1),4)=0,MOD(YEAR(A1),100)<>0))

Here's a shorter one suggested by Jason Morin. Very nice!

=MONTH(DATE(YEAR(A1),2,29))=2

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