# Feeder and service neutral load (2026 NEC 120.61)

> The neutral carries only line-to-neutral load, so leave out 240 V loads such as the water heater, heat and AC. Add the 120 V loads after their demand factors, plus 70% of the range and dryer demand loads (120.61(B)(1)). If the result is over 200 A, the part above 200 A may be taken at 70%.

Exams: Class A Journeyworker Electrician, Class A Master Electrician. Dwelling load calculations.

## Formula

    Neutral (VA) = 120 V loads after demand factors + 70% × (Range demand + Dryer demand)
    Neutral (A) = Neutral (VA) ÷ 240 V
    Over 200 A: Neutral (A) = 200 + 70% × (Neutral A − 200)

## Variables

- **Neutral VA**: Maximum unbalanced load on the neutral (VA)
- **I**: Neutral load current (A)

## Open your 2026 NEC to

- 120.61(A) (2023: 220.61(A)): The neutral load is the maximum unbalanced load between the neutral and any one ungrounded conductor
- 120.61(B)(1) (2023: 220.61(B)(1)): 70% of the range (Table 120.55) and dryer (Table 120.54) demand load on the neutral
- 120.61(B) (2023: 220.61(B)(2)): 70% for the part of the unbalanced load over 200 A
- 120.61(C) (2023: 220.61(C)): Cases where no reduction is allowed, such as nonlinear loads on a 4-wire wye

The neutral only carries the unbalanced part of the load, so 120.61 (220.61 in 2023) lets you size it for less than the ungrounded conductors. Start with 120.61(A): the neutral load is the largest load between the neutral and any one ungrounded conductor.

Loads that run at 240 V with no neutral connection, such as a water heater, electric heat, a heat pump or an air conditioner, put nothing on the neutral. Lighting, receptacles, small-appliance and laundry circuits and 120 V appliances go in at the same demand values as the service calculation.

Ranges and dryers are 120/240 V. Their neutral carries only the 120 V parts (lights, timers, motors), so 120.61(B)(1) lets you take 70% of their demand load from Table 120.55 and Table 120.54. The 2026 wording makes clear that this 70% applies only to the range and dryer part, not to the whole neutral.

For large feeders, 120.61(B) also allows 70% on the part of the unbalanced load above 200 A. Do not use that reduction for nonlinear loads on a 3-phase, 4-wire wye system (120.61(C)). Exam questions will say if loads are nonlinear.

## Worked example

A dwelling has a range rated 11 kW and a clothes dryer rated 6,100 W, both 120/240 V. Using 120.61, how much load do the range and dryer add to the service neutral?

1. Range demand: one range of 12 kW or less, Table 120.55, Column C = 8 kW = 8,000 VA.
2. Dryer demand: the larger of 5,000 W or the 6,100 W nameplate (120.54) = 6,100 VA.
3. Neutral at 70% of those demand loads (120.61(B)(1)): (8,000 + 6,100) × 0.70 = 9,870 VA.

**Answer: 9,870 VA**

## How to solve it on the exam

1. Take the 120 V loads from the service calculation: lighting demand from Table 120.45 and the 120 V share of fastened appliances.
2. Leave out every 240 V load that has no neutral.
3. Add 70% of the range demand (Table 120.55) and dryer demand (120.54).
4. Divide by 240 V for a 120/240 V system.
5. If the current is over 200 A, keep the first 200 A and add 70% of the rest.

## Common mistakes

- Putting the water heater, heat or AC on the neutral.
- Applying 70% to the range and dryer nameplates instead of their demand loads.
- Applying 70% to the whole neutral load instead of only the range and dryer part, or only the part over 200 A.
- Dividing by 120 V instead of 240 V on a 120/240 V service.
- Using the 200 A reduction for nonlinear loads on a 4-wire wye.

## Exam tips

- Most neutral questions are a service calculation with the 240 V loads crossed out. Work the service first, then copy only the 120 V lines and the 70% range and dryer lines.
- Remember the two 70% rules are separate: one for ranges and dryers, one for the amperes above 200 A.

## Questions people ask

### What percent of the range load goes on the neutral?

70% of the range demand load from Table 120.55 (120.61(B)(1)). For one 12 kW range, that is 70% of 8 kW, or 5,600 VA.

### Does a water heater count on the neutral?

No. A 240 V water heater has no neutral connection, so it adds nothing to the neutral load.

### What is the 200 A rule for the neutral?

Under 120.61(B), the part of the unbalanced neutral load above 200 A may be taken at 70%, except for nonlinear loads on a 3-phase, 4-wire wye system.

### Where is the neutral load rule in the 2026 NEC?

Section 120.61. In the 2023 NEC it was 220.61.

## Sources

- [Minnesota DLI: Electrical license examination guide (2026 NEC)](https://www.dli.mn.gov/sites/default/files/pdf/LicensingExaminationGuide.pdf)
- [Mike Holt: Electrical Exam Preparation, 2026 NEC, Unit 6 sample (free PDF)](https://www.mikeholt.com/instructor2/img/product/pdf/2678e0acc0def6f177511dfdc4fe0e28.pdf)
- [NFPA: 2026 NEC Second Draft report, Code-Making Panel 2 (Article 120)](https://docinfofiles.nfpa.org/files/AboutTheCodes/70/70_A2025_NEC_P02_SD_PrelimSR.pdf)

Interactive practice: https://minnesotaelectricianexam.com/calculations/neutral-load/