Double-tapping is a common problem found during the inspection process here in Summit County Colorado. Deanna and I have had two such occurrences this month alone. Double-tapping is the process of attaching 2 wires to a single breaker. Contrary to the prevailing belief double-tapping may or may not be a problem depending on the type and brand of breakers in the home.
Most electrical boxes in Summit County Colorado are 60 to 100 amp boxes. 60 amp boxes tend to be in smaller condos and townhomes while the 100 amp boxes are located in the larger townhomes, duplexes and smaller single family homes. Double-tapping usually occurs when the electrical panel in the home is at or near capacity and expansion for additional breakers is needed. In our resort area this is usually to accommodate a Hot Tub, Sauna, or a small Basement finish.
In determining when double-tapping is or is not acceptable for a particular circuit breaker, a simple rule of thumb is to check the design of the connecting hardware at the breaker. If the hardware is specifically shaped to accommodate two separate wires into the breakers, then the connection is acceptable and should not be cited as double-tapping in a home inspection report. But if the connecting hardware is a simple screw or lug, it is reasonable to assume that the manufacturer of the breaker intended there to be one wire only at the connection. In that case, double-tapping would be the proper disclosure in an inspection report. The only way to connect two circuits to a single breaker in that instance would be by indirect means. The accepted method would be to connect a short wire known as a "pigtail" to the breaker and to join the other end of that wire to the two circuit wires with an appropriate connector, such as a wire nut. 
Double-tapping can cause great concern and has resulted in confusion on the buyers part and has led to in rare cases termination of a contract to purchase the home due to safety and construction quality concerns. I recommend to avoid future disagreements over double-tapping issues, to get full clarity from a second opinion like a licensed electrician or contractor with experience in local electrical codes. I believe it is also necessary to change the wording of disclosures in inspection reports to allow buyers to understand that it is only an opinion and not necessarily a problem. For example, if you find what appears to be a faulty double-tap, an inspection report might say, "Double-tapping was observed in the main breaker panel. These breakers may not be rated for double-tapping. Therefore, further evaluation by a licensed electrician is advised."
This wording allows inspector to report a possible defect and to recommend attention by a qualified electrician and allows the agent and the buyer to get a qualified opinion on the matter.
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Jason & Deanna , We never see the double tapping where I am everything is 200 amp, with lots of extra- empty slots for future work basements, and such, and normally you'll se a sub-pannel if there is a 220 electric dryer or hot-tub added after the fact. Thanks for the post this is a good item to make note of.
Steve
We see a bit of double tapping and other homeowner fixes. We also see a number of Zinsco panels in older homes. Either way, I always suggest that my clients have it evaluated by an electrician. Better safe than sorry.
Steve, Most of our double-tapping is in older condos, townhomes, & duplexes. Most of our single family homes are very custom and have 200 amp panels and in some cases 400 amp. In the last case it was to make space for a 50 amp breaker for a hot tub in a 15 year old townhome. Thanks for the comment!
Geordie, We get an occasional homeowner fix here but since it is primarily a second home market so it is handymen and some electricians performing the double-tap. In some cases it is fine to do and others not. In my experience inspectors always call it out in their report but it is not always warranted. Thanks for the comment!