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IF empty cell = other empty cell return false

I want to make formula like:

IF(A1=B1,true,false)

But when A1 and B1 are empty, I want it to return false.

Only return true when A1 and B1 contain same word or number.

Try,

=IF(AND(NOT(COUNTBLANK(A1:B1)), A1=B1),true,false)

... or more simply as,

=AND(NOT(COUNTBLANK(A1:B1)), A1=B1)

Try the following formula: =AND(A1=B1,NOT(ISBLANK(A1)))

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