Do you count neutrals in box fill?

Neutrals count in box fill, one allowance each, exactly like hots. NEC 314.16 counts every insulated conductor that enters the box; the white wire gets no discount.

The collective treatments belong to other items: all equipment grounds together take one allowance, with quarter-count additions for extras beyond four under the newer editions, and all internal cable clamps together take one.

Devices are the double-dippers: each switch or receptacle on a yoke counts as two conductors at the largest connected size.

Pigtails made up entirely inside the box count zero, which is the legitimate way to keep a crowded count honest. Wires passing through unbroken count once.

The box fill calculator app tallies all the categories and names the minimum cubic inches.