If you're wiring something single phase and use a hot, neutral, ground, then there are two current carrying conductors in the conduit. The hot conductor which supplies the current and the neutral which is the return path for the current.
If you're wiring something with multiple single phase loads using all 3 phases and a common neutral then there are three current carrying conductors. The 3 hot conductors. The neutral is not considered current carrying when it only carries the unballanced load.
If you oversize this neutral because you're concerned about harmonics then this neutral should then be considered a current carrying conductor. A total of 4 current carrying conductors now. 3 Hot + 1 neutral. Now all of the conductors are derated to 80%.
If you install dedicated neutrals for each single phase circuit then each circuit would have 2 current carrying conductors. With 3 phases pulled in one conduit it would be 6 current carrying conductors. 3 Hot + 3 neutral. All conductors are derated to 80%.