How it works & the NEC rules behind it
Under NEC 2026 Article 120.61 (formerly NEC 2023 Article 220.61), the neutral conductor must be sized to carry the maximum calculated unbalanced load between any one ungrounded conductor and the neutral conductor.
Key Neutral Sizing Rules & Reductions:
- 1. Basic Neutral Load (§120.61(A)): Sized for all 120V line-to-neutral connected loads (general lighting, receptacles, small appliances). 240V/208V line-to-line pure loads (water heaters, standard EV chargers, AC compressors) draw zero neutral current!
- 2. Cooking & Dryer 70% Reduction (§120.61(B)(1)): Electric ranges and clothes dryers are permitted a 70% demand factor for the neutral calculation.
- 3. 200-Amp 70% Feeder Reduction (§120.61(B)(2)): For large feeders and services:
Neutral Amps = First 200A @ 100% + [Remainder over 200A × 70%]. - 4. Non-Linear Harmonic Loads (§120.61(C)): There shall be NO reduction in neutral size for the portion of the load consisting of non-linear loads (LED drivers, servers, variable frequency drives) because triplen harmonics add directly in the neutral!
- 5. Minimum Service Grounded Conductor (§250.24(D)): Regardless of load, the neutral conductor for a service cannot be smaller than the required grounding electrode conductor / supply-side bonding jumper from NEC Table 250.102(C)(1) based on the service phase conductor size.