The six levels
GA-214-2021 defines Levels 0 through 5 of gypsum board finish. The coat counts below do not include the coat that embeds the tape; counting it as a separate coat is a common error.
- Level 0: no taping, finishing or accessories. For temporary work or where decoration is undecided.
- Level 1: tape embedded in compound at all joints and interior angles. Fastener heads need not be covered. For plenums, attics, concealed areas and smoke barriers.
- Level 2: tape embedded and wiped to a thin coat, plus one coat over fastener heads and accessories. For tile substrates, garages and warehouse storage.
- Level 3: tape embedded, then one separate coat over joints and angles and two separate coats on fasteners and accessories. For heavy or medium texture or heavy-duty wallcoverings; not for smooth walls.
- Level 4: tape embedded, then two separate coats over flat joints, one over interior angles, and three separate coats on fasteners and accessories. For flat paint, light textures or wallcoverings.
- Level 5: the full Level 4 treatment plus a skim coat over the entire surface. For gloss or sheen paint, dark or deep-tone paint, or critical lighting.
Matching the job to the level
- Gloss paint, a dark or deep tone, or critical lighting: Level 5. Level 4 is not recommended under non-flat or dark paint.
- Tile substrate: Level 2. Level 5 is far beyond what tile needs.
- Above a ceiling in a plenum or in concealed areas, tape only, fastener heads uncovered: Level 1. Level 0 has no taping at all; Level 2 adds a coat over fasteners.
Traps in the coat counts
- Level 3 is one coat over joints and two on fasteners. Level 4 is two over flat joints, one over interior angles, and three on fasteners. Do not swap them.
- Tape wiped to a thin coat with one coat on fasteners is Level 2, not Level 1.
- The Level 5 skim coat is added to the Level 4 treatment, not to Level 3.