The 2021 International Residential Code, with Utah’s amendments, sets the rules for a basement finish, and what follows are the parts that shape a plan. Components you are not altering do not have to be upgraded.
Framing against the concrete
The wall plan calls out which plates are treated.
Insulation behind the drywall
Insulation is a code item as well as a comfort one. Utah’s table sets R-10 continuous or R-13 in the cavity for basement walls around conditioned space, and the inspector can check it before drywall hides it. Where foam board is used, the room side needs a thermal barrier; half-inch gypsum board is one approved choice, and an inch of concrete or masonry between foam and room makes it unnecessary.
Fireblocking and stairs
Walls get two fire-safety checks. One is blocking: it closes concealed stud spaces at the ceiling and floor and at 10 feet or less along the wall. The other is the under-stair space, where an enclosed area behind a door or panel gets half-inch gypsum board on the inside.
Ceiling height
Plan around the ceiling you have. Living space needs 7 feet, though ducts, beams and girders may drop to 6 feet 4 inches. Bathrooms and laundry rooms need 6 feet 8 inches. We measure under the ducts on the first visit, since that one number can move a wall.
Alarms and power
Smoke and carbon monoxide alarms come first in the safety list. Once a permit is involved they are placed as in a new house: smoke alarms in each bedroom, outside sleeping areas and on each added story including the basement, interconnected; carbon monoxide alarms on each level and by the bedrooms. Outlets in unfinished basement areas, 15 and 20 ampere, are covered by a Utah amendment requiring ground-fault protection.