United States

Despite the recent success of instruction-tuned language models and their ubiquitous usage, very little is known of how models process instructions internally. In this work, we address this gap from a mechanistic point of view by investigating how instruction-specific representations are constructed and utilized in different stages of post-training: Supervised Fine-Tuning (SFT) and Direct Preference Optimization (DPO). Via causal mediation, we identify that instruction representation is fairly localized in models. These representations, which we call Instruction Vectors (IVs), demonstrate a curious juxtaposition of linear separability along with non-linear causal interaction, broadly questioning the scope of the linear representation hypothesis commonplace in mechanistic interpretability. To disentangle the non-linear causal interaction, we propose a novel method to localize information processing in language models that is free from the implicit linear assumptions of patching-based techniques. We find that, conditioned on the task representations formed in the early layers, different information pathways are selected in the later layers to solve that task, i.e., IVs act as circuit selectors.

ACL 2026

Patches of Nonlinearity: Instruction Vectors in Large Language Models

## Welcome to 2024 Annual Conference of the North American Chapter of the Association for Computational Linguistics!
This year, the conference is in Mexico City. NAACL was actually already planned for Mexico City in 2021, but due to the pandemic the entire conference was moved online. This year, finally, we get to go! So it is my sincere pleasure to welcome you to Mexico City, whether in person or virtually. Having the conference in Mexico City is a good opportunity to emphasize that NAACL is our flagship conference for ACL members not only in North America but also in Central and South America, even though NAACL has been bearing “North” in its name. At this year’s conference, we have a theme to match, with a theme track on the Languages of Latin America to showcase the linguistic diversity of the region.
 
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Welcome and hope you all enjoy the conference! 
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The University of Texas at Austin 
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NAACL 2024

2024 Annual Conference of the North American Chapter of the Association for Computational Linguistics

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It is my great pleasure and honor to welcome you to the 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026), held in San Diego, California, USA, July 2–7, 2026. ACL 2026 continues our fields tradition of excellence in scholarship, innovation, and inclusivity, and I am deeply grateful to the many volunteers who have worked tirelessly to bring this event to life.

It is exciting to see the many developments in the field reflected at our conference, such as the advancement of large language models (born out of our community) into many application directions. This is not without challenges, partly due to unsolved problems, and partly due to misuse of the technology. All this is reflected well at ACL 2026. The conference also reflects that the field is not only about advancing technology, but also the science of fundamentally understanding language and how it is use by many different speaker communities. 
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The 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026) will take place in San Diego, California, from July 2 - 7, 2026.

Legal judgment prediction serves as a pivotal task in intelligent judicial systems. Although large language models have achieved remarkable progress in general reasoning, they struggle with tasks that require fine-grained distinctions between similar charges. These models often select plausible charges directly without discriminating among closely related alternatives. In this paper, we introduce GLARE, an agentic legal reasoning framework that enables models to actively retrieve and apply external knowledge during decision-making. Unlike static prediction, GLARE simulates comparative reasoning by dynamically expanding the decision space to include confusing candidates, then retrieving exclusionary logic from precedents and statutes to identify the correct judgment. Experiments on real-world datasets show that our method significantly outperforms strong baselines, especially on complex cases involving confusing or rare charges. The code is available at \url{https://anonymous.4open.science/r/GLARE-LJP-8EDF}.

GLARE: Agentic Reasoning for Legal Judgment Prediction

In-context learning (ICL) enables models to adapt to new tasks via inference-time demonstrations. Despite its success in large language models, the extension of ICL to multimodal settings remains poorly understood in terms of its internal mechanisms and how it differs from text-only ICL. In this work, we conduct a systematic analysis of ICL in multimodal large language models. Using identical task formulations across modalities, we show that multimodal ICL performs comparably to text-only ICL in zero-shot settings but degrades significantly under few-shot demonstrations. To understand this gap, we decompose multimodal ICL into task mapping construction and task mapping transfer, and analyze how models establish cross-modal task mappings, and transfer them to query samples across layers. Our analysis reveals that current models lack reasoning-level alignment between visual and textual representations, and fail to reliably transfer learned task mappings to queries. Guided by these findings, we further propose a simple inference-stage enhancement method that reinforces task mapping transfer. Our results provide new insights into the mechanisms and limitations of multimodal ICL and suggest directions for more effective multimodal adaptation.

Why Multimodal In-Context Learning Lags Behind? Unveiling the Inner Mechanisms and Bottlenecks

A promising direction for enabling private queries to large language models (LLMs) is with homomorphic encryption (HE). An open problem is performing token sampling under HE. In this paper, we introduce Hyperion, an efficient HE algorithm for inverse transform sampling, enabling private token sampling with 1 comparison depth, $O(1)$ amortized comparisons, and $O(\log n)$ rotations. We implement our approach and demonstrate that it samples tokens in 0.14 seconds for 32k tokens ($\approx 4.4\ \mu \mathrm{s}$ per token) on GPU, achieving a $100\times$ latency improvement over prior work.

Hyperion: Private Token Sampling with Homomorphic Encryption

Data valuation is essential for enhancing the transparency and accountability of large language models (LLMs) and vision-language models (VLMs). However, existing methods typically rely on gradient computations, making them computationally prohibitive for billion-parameter models and precluding batch parallelization. In this work, we introduce For-Value, a forward-only data valuation framework that enables efficient batch-scalable value estimation while maintaining effectiveness. Leveraging the expressive power of pretrained LLMs/VLMs, we theoretically demonstrate that data valuation can be captured by the alignment between the final hidden representations and prediction errors at the last layer. In light of this insight, For-Value computes data value using a simple closed-form expression with a single forward pass, eliminating the need for costly backpropagation and enabling efficient batch calculating at scale. Extensive experiments show that For-Value matches or outperforms gradient-based baselines in detecting influential data and mislabeled data, while achieving significant efficiency improvements.

For-Value: Efficient Forward-Only Data Valuation for finetuning LLMs and VLMs

Mixture of Experts models are widely assumed to achieve domain specialization through sparse routing. In this work, we question this assumption by introducing COMMITTEEAUDIT, a post hoc framework that analyzes routing behavior at the level of expert groups rather than individual experts. Across three representative models and the MMLU benchmark, we uncover a domain invariant Standing Committee. This is a compact coalition of routed experts that consistently captures the majority of routing mass across domains, layers, and routing budgets, even when architectures already include shared experts. Qualitative analysis further shows that Standing Committees anchor reasoning structure and syntax, while peripheral experts handle domain-specific knowledge. These findings reveal a strong structural bias toward centralized computation, suggesting that specialization in Mixture of Experts models is far less pervasive than commonly believed. Crucially, this inherent bias indicates that current training objectives, such as load-balancing losses that enforce uniform expert utilization, may be working against the model's natural optimization path, thereby limiting training efficiency and performance.

The Illusion of Specialization: Unveiling the Domain-Invariant "Standing Committee" in Mixture-of-Experts Models

Large language models (LLMs) now give reasoning before answering, excelling in tasks like multiple-choice question answering (MCQA). Yet, a concern is that LLMs do not solve MCQs as intended, as work finds LLMs sans reasoning succeed in MCQA without using the question, i.e., choices-only. Such partial-input success is often deemed problematic, but reasoning traces could reveal if these strategies are truly shallow in choices-only settings. To study these strategies, reasoning LLMs solve MCQs in full and choices-only inputs; test-time reasoning often boosts accuracy on full and in choices-only half the time. While possibly due to shallow shortcuts, choices-only success is barely affected by the length of reasoning traces, and after finding traces pass faithfulness tests, we show they use less problematic strategies like inferring missing questions. In all, we challenge claims that partial-input success is always a flaw, so we discuss how reasoning traces could separate problematic data from less problematic reasoning.

Test-Time Reasoners Are Strategic Multiple-Choice Test-Takers

A goal of interpretability is to recover disentangled representations of latent concepts (features) from the activations of neural networks. The quality of features is typically evaluated in isolation, and under implicit independence assumptions that may not hold in practice. Thus, it is unclear to what extent common featurization methods such as sparse autoencoders (SAEs) and probes disentangle one concept from another. We propose a multi-concept evaluation setting using concepts such as sentiment, domain, voice, and tense. We evaluate how well featurizers produce disentangled representations of each concept, observing that features are typically sensitive to only one concept, but also that concepts are distributed across many features. Then, we steer these features, measuring whether each concept is independently manipulable, and whether features interact. Even in idealized settings, steering a feature often affects many concepts, despite a near absence of interaction effects. These results suggest that correlational metrics are insufficient to establish steering selectivity, and that demonstrating that two features operate in separate spaces is insufficient to claim that they will be selective for one concept. These results underscore the importance of multi-concept evaluations in interpretability research.

From Isolation to Entanglement: When Do Interpretability Methods Identify and Disentangle Known Concepts?

While the real world is inherently stochastic, Large Language Models (LLMs) are predominantly evaluated on single-round inference against fixed ground truths. In this work, we shift the lens to distribution alignment: assessing whether LLMs, when prompted repeatedly, can generate outputs that adhere to a desired target distribution, e.g. reflecting real-world statistics or a uniform distribution. We formulate distribution alignment using the attributes of gender, race, and sentiment within occupational contexts. Our empirical analysis reveals that off-the-shelf LLMs and standard alignment techniques, including prompt engineering and Direct Preference Optimization, fail to reliably control output distributions. To bridge this gap, we propose a novel fine-tuning framework that couples Steering Token Calibration with Semantic Alignment. We introduce a hybrid objective function combining Kullback-Leibler divergence to anchor the probability mass of latent steering tokens and Kahneman-Tversky Optimization to bind these tokens to semantically consistent responses. Experiments across six diverse datasets demonstrate that our approach significantly outperforms baselines, achieving precise distributional control in attribute generation tasks.

Controlling Distributional Bias in Multi-Round LLM Generation via KL-Optimized Fine-Tuning

Phone recognition (PR) serves as the atomic interface for language-agnostic modeling for cross-lingual speech processing and phonetic analysis. Despite prolonged efforts in developing PR systems, current evaluations only measure surface-level transcription accuracy. We introduce PRiSM, the first open-source benchmark designed to expose blind spots in phonetic perception through intrinsic and extrinsic evaluation of PR systems. PRiSM standardizes transcription-based evaluation and assesses downstream utility in clinical, educational, and multilingual settings with transcription and representation probes. We find that diverse language exposure during training is key to PR performance, encoder-CTC models are the most stable, and specialized PR systems still outperform LALMs. PRiSM releases code, recipes, and datasets to move the field toward multilingual speech models with robust phonetic ability.

PRiSM: Benchmarking Phone Realization in Speech Models

Recent multimodal LLMs have shown promise in chart-based visual question answering, but their performance declines sharply on unannotated charts—those requiring precise visual interpretation rather than relying on textual shortcuts. To address this, we introduce ChartAgent, a novel agentic framework that explicitly performs visual reasoning directly within the chart’s spatial domain. Unlike textual chain-of-thought reasoning, ChartAgent iteratively decomposes queries into visual subtasks and actively manipulates and interacts with chart images through specialized actions such as drawing annotations, cropping regions (e.g., segmenting pie slices, isolating bars), and localizing axes, using a library of chart-specific vision tools to fulfill each subtask. This iterative reasoning process closely mirrors human cognitive strategies for chart comprehension. ChartAgent achieves state-of-the-art accuracy on the ChartBench and ChartX benchmarks, surpassing prior methods by up to 16.07% absolute gain overall and 17.31% on unannotated, numerically intensive queries. Furthermore, our analyses show that ChartAgent is (a) effective across diverse chart types, (b) achieves the highest scores across varying visual and reasoning complexity levels, and (c) serves as a plug-and-play framework that boosts performance across diverse underlying LLMs. Our work is among the first to demonstrate visually grounded reasoning for chart understanding using tool-augmented multimodal agents.

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GLARE: Agentic Reasoning for Legal Judgment Prediction

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