A double tapped neutral is when more than one neutral wire is fed into a single screw terminal on the neutral bus bar in the main electric panel.
Electrical panel neutral bus bar.
The positive black or hot wires run from the the circuit breakers while the neutral white and ground bare copper wires run to the bus bar completing the circuit.
If we bond the ground wire to the neutral in the sub panel current will flow on both the neutral and on the ground wire.
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You can see this clearly in the picture below as there are multiple neutral wires feeding into a single screw in more than one instance in this spaghetti mess of wires.
Neutral bus bar once the power leaves the electrical service panel through the hot wire s of a circuit and does its work through the electrical devices light bulbs outlets etc the electrical current returns back to the service panel through the neutral usually white circuit wire which is connected to the neutral bus bar.
The location of the neutral bus bar varies depending on the panel manufacturer but it is always located well away from the two hot bus bars.
It is a silver colored bar with many smaller screws and connection points with one larger hole for the main service neutral wire.
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Now in the case of a single phase electrical subpanel we know that 100 of the current from the hot wires will travel on the neutral wires back to the main electrical cabinet.