If the partition is a fire-resistance rated assembly, then the joints need to be fire-taped (level 1) unless "otherwise specified" or unless A through D are satisfied above the ceiling (attics).
In residential construction, the only rated assemblies are seen in Table R302.1 for minimum separation distance at exterior walls and R317 for two-family dwellings and townhouses.
The key words are "rated assemblies." If it is not a rated assembly, then the joints do not have to be taped. Draftstopping materials do not have to be taped.
From GA-600-2009 Fire Resistance Design Manual (referenced in IBC);
6. Unless otherwise specified, the face layers of all systems, except those with predecorated or metal covered surfaces, shall have joints taped (minimum
Level 1 as specified in GA-214, Recommended Levels of Gypsum Board Finish) and fastener heads treated. Base layers in multi-layer systems shall not be required to have joints or fasteners taped or covered with joint compound.
7. When a fire-resistance rated partition extends above the ceiling, the gypsum board joints occurring above the ceiling need not be taped and fasteners need not be covered when all of the following conditions are met.
a. The ceiling is part of a fire-resistance rated floor-ceiling or roof-ceiling system;
b. All vertical joints occur over framing members;
c. Horizontal joints are either staggered 24 inches o.c. on opposite sides of the partition, or are covered with strips of gypsum board not less than 6 inches wide; or the partition is a twolayer system with joints staggered 16 inches or
24 inches o.c.; and
d. The partition is not part of a smoke or sound
control system.
Where joint treatment is discontinued at or just above the ceiling line, the vertical joint shall be cross taped at this location to reduce the possibility of joint cracking.
