Try this
which calculates the first workday of that year.
If you have this list of holidays in Sheet1!A1:A12
then this variation will skip those holidays when calculating workdays:
For the remaining days, enter one of these regular formulas (depending on whether you're using a holiday list or not) and copy it across to the right
For 2012, this is the series of workdays (excluding the holidays I listed):
Friday, January 13, 2012 Monday, January 16, 2012 Tuesday, January 17, 2012 Wednesday, January 18, 2012
Notice that January 1st through the 12th is skipped because I listed them in the holidays.
Is that something you can work with?
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