Confusion abounds over the use of tandem circuit breakers in panelboards, even among electricians and electrical inspectors. Today I'll set the record straight as to when tandem circuit breakers can be used. This is an adaptation of an article I wrote for the ASHI Reporter, which was published in February of 2011.
First, a quick definition. A tandem circuit breaker is a double circuit breaker that takes up the space of a single circuit breaker on a panelboard. You'll also hear them called duplex, slimline, twin, half-height, half-inch, double and wafer breakers, depending on local customs. While a two-pole circuit breaker gets connected to two different poles at a panelboard and has a common trip or a handle tie for simultaneous disconnecting of two poles, a tandem breaker does not.
The photo below shows a 60 amp two-pole circuit breaker at the top, then a 15 amp tandem circuit breaker (highlighted), then a 20 amp tandem circuit breaker (highlighted), then a 20 amp single-pole circuit breaker at the bottom.

The next photo shows an older style tandem breaker found in Square D panelboards.

Because tandem circuit breakers allow for two circuits to be installed on a panelboard in a one circuit breaker space, they're typically used after a panelboard has been filled to capacity with standard circuit breakers. Because of this, they're often referred to as "cheaters."
Is this really 'cheating'? No, it's not. The use of tandem circuit breakers is a perfectly acceptable practice, as long as the panelboard is designed for tandem circuit breakers and they're installed in locations within the panelboard where they're allowed.
How does a home inspector determine whether tandem circuit breakers are allowed on the panelboard they're inspecting? There are a number of ways to do so.
Class CTL Panelboards