Dwelling load calculationsJourneyworkerMasterNEC 2026

Feeder and service neutral load (2026 NEC 120.61)

Short answer

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%.

Updated Original problems, new numbers every time

Live practice

Practice: feeder and service neutral load

Each problem uses new numbers, so you practice the method rather than memorizing an answer.

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)
SymbolMeaningUnit
Neutral VAMaximum unbalanced load on the neutralVA
INeutral load currentA

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

Feeder and service neutral load, explained

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.

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.
Calculator

Feeder and service neutral load calculator

Result–

    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

    About the tables: DLI gives you an untabbed 2026 NEC at the exam. These problems cite the section and table so you practice finding them in the book. We never print NEC text or tables.