Us code states a one hour fire rating between home and garage.
5/8 sheet rock does this and it has to be taped also
or you could use this..
http://www.lpcorp.com/flameblock/
LP® FlameBlock® Fire-Rated OSB Sheathing offers you the best of both worlds—impressive structural strength and remarkable burn-through fire resistance. Created by applying a patented, non-combustible Pyrotite® coating to LP® OSB panels, LP FlameBlock Sheathing is an ICC certified (ESR-1365), structural fire-rated sheathing with a Class A Flame Spread Rating. It provides extended burn-through resistance, delivering a 20-minute thermal barrier (ASTM E119). It’s durable on the job site, easy to work with, and is Exposure-1 rated to withstand weather during normal construction delays. LP FlameBlock Sheathing is cost competitive and is available in a variety of PS2-rated thicknesses and lengths, including Struc-1. Plus it contains no hazardous chemicals. Backed by a 20-Year Transferable Limited Warranty, LP FlameBlock Sheathing is the one to count on when every minute counts.
One-Sided One-Hour Fire-Rated Wall Assemblies
In late 1997, Underwriters Laboratories Inc. (U.L.) promulgated a new fire-rated wall design that recognizes both oriented strand board (OSB) and plywood panels for wall sheathing in one-hour, fire-rated, load-bearing exterior wall assemblies.
New fire-rated wall design - U.L. Design U356
One-sided assembly, rated for fire from the interior face of the wall
7/16-inch or thicker plywood or OSB sheathing, installed vertically or horizontally on exterior face of wall (joints must be blocked when panels are installed horizontally)
Studs spaced 16 inches on center
Code-approved exterior finish
Glass fiber insulation (R-13 minimum) or mineral wool insulation; minimum 3-½ inches thick
5/8-inch Type X gypsum wallboard on interior face of wall
Fire-rated walls which are rated only from the interior face are permitted under the 1996 National Building Code and the 1997 Standard Building Code when there is more than five feet of horizontal fire separation distance.