Measure the framing on which you plan to mount the sheetrock panel to determine how much you need to cut.
Position the sheetrock upright and measure it with the T-square. Hold the tool against the panel at the point where you have to cut it. Pinning the T-square between the drywall and your knee and foot keeps it from moving.
Score the sheetrock along the T-square with the knife. Cut through the face paper and the gypsum wallboard’s core without breaking through to the other side.
Fold the sheetrock towards you along the line you scored until the core breaks. The back paper on the sheetrock keeps the two pieces connected. Cut the paper with the knife to separate them.