|Many suggestions for Conditional Formatting rules do indeed use IF formulas, but they aren't really necessary.|
All that is required is a formula that returns TRUE when the conditions that you are formatting for are met.
Therefore all three of these are equivalent from that perspective:
=IF(B1>A1+60, TRUE, FALSE)
=IF(B1>A1+60, TRUE, "Who cares what goes here?")
If you put any of those in an Excel cell, you'll see that they all return TRUE when B1>A1+60. Whatever else is returned is ignored by the Conditional Formatting feature since it is only looking for a TRUE.
You could also use either of these since 1 is equivalent to TRUE as far as Excel is concerned:
=IF(B1>A1+60, 1, 0)
=IF(B1>A1+60, 1, "Who cares what goes here?")
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