A flanged nailing plate and a drywall nailing plate that work in conjunction with each other to provide an expansion joint. The flanged nailing plate is attached to the wall studs top plate with the interiorly extending flange forming a sill to support one end of the drywall nail flange with the other end nailed to the bottom chord of the truss with the length of the drywall nail flange variable, typically between one to three feet, depending on the installation.