Butt joint Sheet ends meet on a stud — staggered from the next row, never in line with a door or window edge.
Tapered seam Long factory edges meet across the wall: the easiest joint to tape.
Screws Every 16″ up each stud, ⅜″ in from the edges; every 12″ on the ceiling joists.
Garage door Only the header and the sides get board.
Gap at the floor The bottom row is held ½″ off the floor; the baseboard covers it.
Ceiling first Sheets across the joists (dashed), ends staggered; screws every 12″.
Garage side At least ½″ drywall on the garage side of the shared wall (IRC R302.6).
Garage ceiling At least ½″ where the attic connects to the house (IRC R302.6).
Door to the house Solid or steel 1⅜″, or 20-minute rated, self-closing (IRC R302.5.1).
Red dashes are butt joints (sheet ends): staggered, and always on a stud or joist. Dots are screws.