This issue applies to Microsoft SQL Server 2012 Reporting Services.
Symptoms
Assume that a Microsoft SQL Server 2012 Reporting Services (SSRS 2012) report contains date data that references a date that is earlier than March 1, 1900. When you export the report as a Microsoft Excel worksheet, the dates in the worksheet are 1 day later than the corresponding dates in the report.
Resolution
The issue was first fixed in the following cumulative update of SQL Server.
Cumulative update 6 for SQL Server 2012 SP1 /en-us/help/2874879
About cumulative updates for SQL Server
Each new cumulative update for SQL Server contains all the hotfixes and all the security fixes that were included with the previous cumulative update. Check out the latest cumulative updates for SQL Server:
Status
Microsoft has confirmed that this is a problem in the Microsoft products that are listed in the "Applies to" section.
More Information
For more information about this known issue, click the following article number to view the article in the Microsoft Knowledge Base:
214326 Excel 2000 incorrectly assumes that the year 1900 is a leap year