Here is a copy n paste from a page i found.
Things you should not be doing with heading tags:
Do not stuff your heading tags with keywords.
Do not use more than one h1 tag on a page unless really necessary. Usually pages will have a single h1 heading and including two might make search engines think this as an attempt to include more keywords for SEO in multiple h1 tags. It is better to divide the content into two separate topics on individual pages with their own h1 tags. This makes more sense to both readers and the search engine spiders, however, using multiple h1 tags is allowed.
Do not use heading tags as hidden text. Any hidden text can result in penalties for your site, especially if the hidden part is a component that effects SEO.
Do not repeat heading tags on different pages of your site. It is a good practice to have unique heading tags throughout your site.
Do not use the same content in your page’s h1 tag as in your meta title tag.
Do not use heading tags for styling text but use them for presenting organized and structured content on pages. Use CSS stylesheets for the purpose of styling. - See more at: http://blog.woorank.com/2013/04/how-to-use-heading-tags-for-seo/#sthash.ev0JZ1pS.dpuf