Drywall finishing, also known as taping, is a critical step in creating a smooth, seamless surface for painting or applying wall coverings. Here's a breakdown of the process and the different levels of finishing:

Three-Coat Process for Drywall Finishing

1. First Coat (Bedding Coat):
   Apply joint compound over the seams, corners, and fastener heads.
   Embed drywall tape into the compound to reinforce the joints.
   Smooth out excess compound and let it dry.
2. Second Coat (Filler Coat):
   Apply a second layer of joint compound over the taped areas, feathering the edges to blend with the surrounding drywall.
   This coat fills in any gaps and begins to create a smooth surface.
   Allow it to dry completely.
3. Third Coat (Finish Coat):
   Apply a final, thin layer of joint compound to further smooth the surface.
   Feather the edges extensively to ensure the seams are invisible.
   Once dry, lightly sand the surface to remove any imperfections.

Levels of Drywall Finishing

The Gypsum Association defines five levels of drywall finishing, ranging from basic to highly refined. The level chosen depends on the intended wall texture or finish:

• Level 0: No finishing is applied. This is typically used in temporary construction or areas that will not be visible.
• Level 1: Joint compound is applied only to the seams and fastener heads, but no tape is used. This is for areas where appearance is not important, such as in utility spaces.
• Level 2: Tape is embedded in the joint compound, and a single coat is applied over seams and fasteners. This is suitable for garages or storage areas where light texture or wall covering will be applied.
• Level 3: Two coats of joint compound are applied over taped seams and fasteners. This level is used when a light texture or heavy wall covering will be applied.
• Level 4: Three coats of joint compound are applied, and the surface is lightly sanded. This is the standard for smooth finishes and is suitable for most paints and light textures.
• Level 5: In addition to the three coats of joint compound, a skim coat of joint compound or primer is applied over the entire surface. This ensures the smoothest possible finish and is used in high-end applications or under glossy paints.

When to Use Fewer Coats

• Two Coats: In some cases, such as when using setting-type compounds or lightweight joint compounds, two coats may suffice. However, three coats are generally recommended for a professional, seamless finish.

Sanding

• After the final coat, light sanding is essential to remove any ridges or imperfections. Use fine-grit sandpaper (e.g., 120-150 grit) to avoid damaging the surface.

By following these steps and selecting the appropriate level of finishing, you can achieve a smooth, durable surface ready for decoration.