Imagine, you are registering event listener on "touch" event:
Runtime:addEventListener("touch", touchManager)
In this event, you have event id, which is differs for different touches during multitap. Here's a part of my code which allows user to move and fire at the same time.
local function touchManager(event)
if (event.id == ignore_event_id) then return; end; -- should protect when user fired, and the same event messes with joystick
-- ....
end