No, incoming calls and texts do not count against your driving score if you do NOT answer or respond to them.
Engaging with your phone — whether by placing or answering calls, swiping notifications, or holding it for any reason such as texting or using social media — will be considered a Distraction event and impact your score. It is essential to recognize that any form of phone use, even at stoplights, ranks among the most hazardous behaviors while driving.
Note: Incoming calls, emails, or texts / notifications while driving will not count as a phone manipulation if you do not respond to them or swipe away notifications. Interacting with voice assistants (such as Siri and Google) can trigger a Distraction event. Live voicemail (iOS) will only count as a Distraction event if the feature is turned on and active.