ICLR 2026 Papers

International Conference on Learning Representations

Decision breakdown

5,358papers

Counted from the official paper list; may differ slightly from the number the conference announced.

  • Oral
    2244.2%
  • Poster
    5,13495.8%

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PRISM: Partial-label Relational Inference with Spatial and Spectral Cues

Yiyang Gu, Wenrui Wu, Yifang Qin, Taian Guo, Tao Zhe, Jiaru Tang, Zhiping Xiao, Weizhi Zhang, Ziyue Qiao, Wei Ju, Dongjie Wang, Xiao Luo, Philip S. Yu, Ming Zhang

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In many real-world scenarios, precisely labeling graph data is costly or impractical, especially in domains like molecular biology or social networks, where annotation requires expert effort. This challenge motivates partial-label graph learning, where each graph is weakly annotated with a candidate label set containing the true label. However, such ambiguous supervision makes it hard to extract reliable semantics and increases the risk of overfitting to noisy candidates. To address these challenges, we propose PRISM, a unified framework that performs relational inference with spatial and spectral cues to resolve label ambiguity. PRISM captures discriminative spatial cues by aligning prototype-guided substructures across graphs and extracts global spectral cues by decomposing graph signals into multiple frequency bands with attention, preserving frequency-specific semantics. These complementary views are integrated into a hybrid relational graph, which supports confidence-aware label propagation under candidate constraints. A closed-loop refinement mechanism further stabilizes supervision via masked updates and momentum-based confidence estimation. Extensive experiments across diverse benchmarks demonstrate that PRISM consistently outperforms strong baselines under various noise settings, establishing a new paradigm for weakly supervised graph classification.

Poster
Feature segregation by signed weights in artificial vision systems and biological models

Giordano Ramos-Traslosheros, Carlos R Ponce

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Signed connections are central to both artificial and biological intelligence, positive and negative weights in artificial networks, and excitatory and inhibitory synapses in the brain, yet their representational role remains unclear. Here, we investigate how signed weights shape visual representations in artificial and biological systems involved in object recognition. Using sign consistency as a proxy for biological Dale's law, which requires neurons to send either exclusively excitatory or inhibitory outputs, we found that accuracy of ImageNet trained networks positively correlated with the Dale index of their output layer. Ablation and feature visualization reveal a functional segregation: removing positive inputs disrupts object related, low frequency structure, while removing negative inputs mainly alters background textures. This segregation is more pronounced in adversarially robust models, persists with unsupervised learning, and vanishes with non-rectified activations. In intermediate layers, the most positive Dale‑like channels encoded localized, object‑like features, whereas the most negative ones captured dispersed, background features. We next performed $\textit{in vivo}$ feature visualization in monkey ventral visual cortex (V1, V4, and IT) and fitted linear models using the input layer to the neural networks classification units. These models reproduced features similar to those preferred by the biological neurons. In the model neurons, removing positive inputs altered representations more than removing negative ones. The most Dale-like positively projecting units exhibited localized features, while the negatively projecting units showed larger, more dispersed features, suited to carrying contextual input. Consistent with this, clearing the background around each neuron's preferred feature enhanced its response, likely by reducing inhibitory drive, supporting inhibition as a contextual modulation of the excitatory feature. Our results demonstrate that both artificial and biological vision systems segregate features by weight sign: positive weights emphasize objects and low frequencies, negative weights encode context. This shows the convergence of representational strategies in brains and machines, yielding predictions for visual neuroscience.

Poster
FS-KAN: Permutation Equivariant Kolmogorov-Arnold Networks via Function Sharing

Ran Elbaz, Guy Bar-Shalom, Yam Eitan, Fabrizio Frasca, Haggai Maron

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Permutation equivariant neural networks employing parameter-sharing schemes have emerged as powerful models for leveraging a wide range of data symmetries, significantly enhancing the generalization and computational efficiency of the resulting models. Recently, Kolmogorov-Arnold Networks (KANs) have demonstrated promise through their improved interpretability and expressivity compared to traditional architectures based on MLPs. While equivariant KANs have been explored in recent literature for a few specific data types, a principled framework for applying them to data with permutation symmetries in a general context remains absent. This paper introduces Function Sharing KAN (FS-KAN), a principled approach to constructing equivariant and invariant KA layers for arbitrary permutation symmetry groups, unifying and significantly extending previous work in this domain. We derive the basic construction of these FS-KAN layers by generalizing parameter-sharing schemes to the Kolmogorov-Arnold setup and provide a theoretical analysis demonstrating that FS-KANs have the same expressive power as networks that use standard parameter-sharing layers, allowing us to transfer well-known and important expressivity results from parameter-sharing networks to FS-KANs. Empirical evaluations on multiple data types and symmetry groups show that FS-KANs exhibit superior data efficiency compared to standard parameter-sharing layers, by a wide margin in certain cases, while preserving the interpretability and adaptability of KANs, making them an excellent architecture choice in low-data regimes.

Poster
Obfuscated Activations Bypass LLM Latent-Space Defenses

Luke Bailey, Alex Serrano, Abhay Sheshadri, Mikhail Seleznyov, Jordan Taylor, Erik Jenner, Jacob Hilton, Stephen Casper, Carlos Guestrin, Scott Emmons

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_Latent-space_ monitoring techniques have shown promise as defenses against LLM attacks. These defenses act as scanners to detect harmful activations before they lead to undesirable actions. This prompts the question: can models execute harmful behavior _via inconspicuous latent states_? Here, we study such _obfuscated activations_. Our results are nuanced. We show that state-of-the-art latent-space defenses---such as activation probes and latent OOD detection---are vulnerable to obfuscated activations. For example, against probes trained to classify harmfulness, our obfuscation attacks can reduce monitor recall from 100% down to 0% while still achieving a 90% jailbreaking success rate. However, we also find that certain probe architectures are more robust than others, and we discover the existence of an _obfuscation tax_: on a complex task (writing SQL code), evading monitors reduces model performance. Together, our results demonstrate white-box monitors are not robust to adversarial attack, while also providing concrete suggestions to alleviate, but not completely fix, this weakness.

Poster
From Markov to Laplace: How Mamba In-Context Learns Markov Chains

Marco Bondaschi, Nived Rajaraman, Xiuying Wei, Razvan Pascanu, Caglar Gulcehre, Michael Gastpar, Ashok Vardhan Makkuva

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While transformer-based language models have driven the AI revolution thus far, their computational complexity has spurred growing interest in viable alternatives, such as structured state space sequence models (SSMs) and Selective SSMs. Among these, Mamba (S6) and its variant Mamba-2 have shown remarkable inference speed-ups over transformers while achieving comparable or superior performance on complex language modeling tasks. However, despite these architectural innovations and empirical successes, the fundamental learning capabilities of Mamba remain poorly understood. In this paper, we address this gap by studying in-context learning (ICL) on Markov chains and uncovering an interesting phenomenon: even a single-layer Mamba efficiently learns the in-context Laplacian smoothing estimator, which is both Bayes and minimax optimal. To explain this, we theoretically characterize the representation capacity of Mamba and reveal the fundamental role of convolution in enabling it to represent the optimal Laplacian smoothing. These theoretical insights align strongly with empirical results and, to the best of our knowledge, represent the first formal connection between Mamba and optimal statistical estimators. Finally, we outline promising research directions inspired by these findings.

Oral
Unifying Formal Explanations: A Complexity-Theoretic Perspective

Shahaf Bassan, Xuanxiang Huang, Guy Katz

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Previous work has explored the computational complexity of deriving two fundamental types of explanations for ML model predictions: (1) *sufficient reasons*, which are subsets of input features that, when fixed, determine a prediction, and (2) *contrastive reasons*, which are subsets of input features that, when modified, alter a prediction. Prior studies have examined these explanations in different contexts, such as non-probabilistic versus probabilistic frameworks and local versus global settings. In this study, we introduce a unified framework for analyzing these explanations, demonstrating that they can all be characterized through the minimization of a unified probabilistic value function. We then prove that the complexity of these computations is influenced by three key properties of the value function: (1) *monotonicity*, (2) *submodularity*, and (3) *supermodularity* - which are three fundamental properties in *combinatorial optimization*. Our findings uncover some counterintuitive results regarding the nature of these properties within the explanation settings examined. For instance, although the *local* value functions do not exhibit monotonicity or submodularity/supermodularity whatsoever, we demonstrate that the *global* value functions do possess these properties. This distinction enables us to prove a series of novel polynomial-time results for computing various explanations with provable guarantees in the global explainability setting, across a range of ML models that span the interpretability spectrum, such as neural networks, decision trees, and tree ensembles. In contrast, we show that even highly simplified versions of these explanations become NP-hard to compute in the corresponding local explainability setting.

Poster
Evaluating SAE interpretability without generating explanations

Gonçalo Paulo, Nora Belrose

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Sparse autoencoders (SAEs) and transcoders have become important tools for machine learning interpretability. However, measuring the quality of the features they uncover remains challenging, and there is no consensus in the community about which benchmarks to use. Most evaluation procedures start by producing a single-sentence explanation for each feature in the sparse coder. These explanations are then evaluated based on how well they enable an LLM to predict the activation of a feature in new contexts. This method makes it difficult to disentangle the explanation generation and evaluation process from the actual interpretability of the features in the sparse coder. In this work, we adapt existing methods to assess the interpretability of sparse coders, with the advantage that they do not require generating natural language explanations as an intermediate step. This enables a more direct and potentially standardized assessment of interpretability. Furthermore, we compare the scores produced by our interpretability metrics with human evaluations across similar tasks and varying setups, offering suggestions for the community on improving the evaluation of these techniques.

Poster
What Do Large Language Models Know About Opinions?

Erfan Jahanparast, Zhiqing Hong, Serina Chang

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What large language models (LLMs) know about human opinions has important implications for aligning LLMs to human values, simulating humans with LLMs, and understanding what LLMs learn during training. While prior works have tested LLMs' knowledge of opinions via their next token outputs, we present the first study to probe LLMs' internal knowledge of opinions, evaluating LLMs across 22 demographic groups on a wide range of topics. First, we show that LLMs' internal knowledge of opinions far exceeds what is revealed by their outputs, with a 50-59% improvement in alignment with the human answer distribution; this improvement is competitive to fine-tuning but 278 times less computationally expensive. Second, we find that knowledge of opinions emerges rapidly in the middle layers of the LLM and identify the final unembeddings as the source of the discrepancy between internal knowledge and outputs. Third, using sparse autoencoders, we trace the knowledge of opinions in the LLM's residual stream back to attention heads, and we identify specific attention head features responsible for different demographic groups. These findings open new avenues for building value-aligned and computationally efficient LLMs, with applications in survey research, social simulation, and more broadly, safe and trustworthy AI. We will release our code upon acceptance.

Poster
DR-GGAD: Dual Residual Centering for Mitigating Anomaly Non‑Discriminativity in Generalist Graph Anomaly Detection

Changlong Fu, Zhenli He, Xiong Zhang, Cheng Xie, Xin Jin, Yun Yang

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Generalist Graph Anomaly Detection (GGAD) seeks a unified representation learning model to detect anomalies in unseen graphs, but cross-domain transfer often entangles the learned anomalous and normal representations. We formalize this degradation as Anomaly non-Discriminativity (AnD) and define a normalized score to quantify it. We present DR-GGAD, which avoids direct comparison between anomalous and normal nodes via two residual modules: 1) a multi-scale Hyper Residual (HR) Center measuring node-to-center distances, yielding a compact normal residual structure with margin-pushed anomalies; 2) an Affinity-Residual (AR) module enforcing local residual directional consistency to recover structural separability. With frozen parameters (no target fine-tuning), DR-GGAD fuses both signals into a unified score. On 8 benchmark target graphs, it achieves new SOTA: mean AUROC +5.14% over the best prior GGAD, with large gains on high-AnD datasets (Facebook +12.59%, ACM +9.96%, Amazon +7.48%) and strong AUPRC boosts (Amazon +17.12%, CiteSeer +17.77%). Ablations confirm complementary roles of the two modules. DR-GGAD thus establishes AnD as a measurable bottleneck and delivers robust cross-domain anomaly detection.

Poster
Latent Concept Disentanglement in Transformer-based Language Models

Guan Zhe Hong, Bhavya Vasudeva, Vatsal Sharan, Cyrus Rashtchian, Prabhakar Raghavan, Rina Panigrahy

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When large language models (LLMs) use in-context learning (ICL) to solve a new task, they must infer latent concepts from demonstration examples. This raises the question of whether and how transformers represent latent structures as part of their computation. Our work experiments with several controlled tasks, studying this question using mechanistic interpretability. First, we show that in transitive reasoning tasks with a latent, discrete concept, the model successfully identifies the latent concept and does step-by-step concept composition. This builds upon prior work that analyzes single-step reasoning. Then, we consider tasks parameterized by a latent numerical concept. We discover low-dimensional subspaces in the model's representation space, where the geometry cleanly reflects the underlying parameterization. Overall, we show that small and large models can indeed disentangle and utilize latent concepts that they learn in-context from a handful of abbreviated demonstrations.

Poster
CLUE: Conflict-guided Localization for LLM Unlearning Framework

Hang Chen, Jiaying Zhu, Xinyu Yang, Wenya Wang

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The LLM unlearning aims to eliminate the influence of undesirable data without affecting causally unrelated information. This process typically involves using a **forget set** to remove target information, alongside a **retain set** to maintain non-target capabilities. While recent localization-based methods demonstrate promise in identifying important nodes (neurons) to be unlearned, they fail to disentangle nodes responsible for forgetting undesirable knowledge or retaining essential skills, often treating them as a single entangled group. As a result, these methods apply uniform interventions, risking catastrophic over-forgetting or incomplete erasure of the target knowledge. To address this, we turn to circuit discovery, a mechanistic interpretability technique, and propose the **C**onflict-guided **L**ocalization for LLM **U**nlearning fram**E**work (**CLUE**). This framework identifies the forget and retain circuit composed of important nodes, and then the circuits are transformed into conjunctive normal forms (CNF). The assignment of each node in the CNF satisfiability solution reveals whether it should be forgotten or retained. We then provide targeted fine-tuning strategies for different categories of nodes. Extensive experiments demonstrate that, compared to existing localization methods, CLUE achieves superior forget efficacy and retain utility through precise neural localization.

Poster
Multiple Streams of Knowledge Retrieval: Enriching and Recalling in Transformers

Todd Nief, David Reber, Sean M. Richardson, Ari Holtzman

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When an LLM learns a new fact during finetuning (e.g., new movie releases, updated celebrity gossip, etc.), where does this information go? Are entities enriched with relation information, or do models recall information just-in-time before a prediction? Are ``all of the above'' true with LLMs implementing multiple redundant heuristics? Existing localization approaches (e.g., activation patching) are ill-suited for this analysis because they usually replace parts of the residual stream, thus overriding previous information. To fill this gap, we propose dynamic weight grafting, a technique that selectively grafts weights from a finetuned model onto a pretrained model. Using this technique, we show two separate pathways for retrieving finetuned relation information: 1) "enriching" the residual stream with relation information while processing the tokens that correspond to an entity (e.g., "Zendaya" in "Zendaya co-starred with John David Washington") and 2) "recalling" this information at the final token position before generating a target fact. In some cases, models need information from both of these pathways to correctly generate finetuned facts while, in other cases, either the "enrichment" or "recall" pathway alone is sufficient. We localize the "recall'' pathway to model components---finding that "recall" occurs via both task-specific attention mechanisms and an entity-specific extraction step in the feedforward networks of the final layers before the target prediction. By targeting model components and parameters, as opposed to just activations, we are able to understand the mechanisms by which finetuned knowledge is retrieved during generation.

Poster
ELEPHANT: Measuring and understanding social sycophancy in LLMs

Myra Cheng, Sunny Yu, Cinoo Lee, Pranav Khadpe, Lujain Ibrahim, Dan Jurafsky

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LLMs are known to exhibit _sycophancy_: agreeing with and flattering users, even at the cost of correctness. Prior work measures sycophancy only as direct agreement with users' explicitly stated beliefs that can be compared to a ground truth. This fails to capture broader forms of sycophancy such as affirming a user's self-image or other implicit beliefs. To address this gap, we introduce **social sycophancy**, characterizing sycophancy as excessive preservation of a user’s _face_ (their desired self-image), and present **ELEPHANT**, a benchmark for measuring social sycophancy in an LLM. Applying our benchmark to 11 models, we show that LLMs consistently exhibit high rates of social sycophancy: on average, they preserve user's face 45 percentage points more than humans in general advice queries and in queries describing clear user wrongdoing (from Reddit's r/AmITheAsshole). Furthermore, when prompted with perspectives from either side of a moral conflict, LLMs affirm *whichever side the user adopts* in 48% of cases--telling both the at-fault party and the wronged party that they are not wrong--rather than adhering to a consistent moral or value judgment. We further show that social sycophancy is rewarded in preference datasets, and that while existing mitigation strategies for sycophancy are limited in effectiveness, model-based steering shows promise for mitigating these behaviors. Our work provides theoretical grounding and an empirical benchmark for understanding and addressing sycophancy in the open-ended contexts that characterize the vast majority of LLM use cases.

Poster
Attribution-Guided Decoding

Piotr Komorowski, Elena Golimblevskaia, Reduan Achtibat, Thomas Wiegand, Sebastian Lapuschkin, Wojciech Samek

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The capacity of Large Language Models (LLMs) to follow complex instructions and generate factually accurate text is critical for their real-world application. However, standard decoding methods often fail to robustly satisfy these requirements, while existing control techniques frequently degrade general output quality. In this work, we introduce Attribution-Guided Decoding (AGD), an interpretability-based decoding strategy. Instead of directly manipulating model activations, AGD considers a set of high-probability output token candidates and selects the one that exhibits the highest attribution to a user-defined Region of Interest (ROI). This ROI can be flexibly defined over different parts of the model's input or internal components, allowing AGD to steer generation towards various desirable behaviors. We demonstrate AGD's efficacy across three challenging domains. For instruction following, we show that AGD significantly boosts adherence (e.g., improving the overall success rate on Llama 3.1 from 66.0\% to 79.1\%). For knowledge-intensive tasks, we show that guiding generation towards usage of internal knowledge components or contextual sources can reduce hallucinations and improve factual accuracy in both closed-book and open-book settings. Furthermore, we propose an adaptive, entropy-based variant of AGD that mitigates quality degradation and reduces computational overhead by applying guidance only when the model is uncertain. Our work presents a versatile, more interpretable, and effective method for enhancing the reliability of modern LLMs.

Poster
HSSBench: Benchmarking Humanities and Social Sciences Ability for Multimodal Large Language Models

Zhaolu Kang, Junhao Gong, Jiaxu Yan, Wanke Xia, Yian Wang, Ziwen Wang, Huaxuan Ding, Zhuo Cheng, Wenhao Cao, ZhiYuan Feng, Siqi He, Shannan Yan, Junzhe Chen, Xiaomin He, Chaoya Jiang, Wei Ye, Kaidong Yu, Xuelong Li

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Multimodal Large Language Models (MLLMs) have demonstrated significant potential to advance a broad range of domains. However, current benchmarks for evaluating MLLMs primarily emphasize general knowledge and vertical step-by-step reasoning typical of STEM disciplines, while overlooking the distinct needs and potential of the Humanities and Social Sciences (HSS). Tasks in the HSS domain require more horizontal, interdisciplinary thinking and a deep integration of knowledge across related fields, which presents unique challenges for MLLMs, particularly in linking abstract concepts with corresponding visual representations. Addressing this gap, we present HSSBench, a dedicated benchmark designed to assess the capabilities of MLLMs on HSS tasks in multiple languages, including the six official languages of the United Nations. We also introduce a novel data generation pipeline tailored for HSS scenarios, in which multiple domain experts and automated agents collaborate to generate and iteratively refine each sample. HSSBench contains over 13,000 meticulously designed samples, covering six key categories. We benchmark more than 20 mainstream MLLMs on HSSBench and demonstrate that it poses significant challenges even for state-of-the-art models. We hope that this benchmark will inspire further research into enhancing the cross-disciplinary reasoning abilities of MLLMs, especially their capacity to internalize and connect knowledge across fields.

Poster
LLMs Process Lists With General Filter Heads

Arnab Sen Sharma, Giordano Rogers, Natalie Shapira, David Bau

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We investigate the mechanisms underlying a range of list-processing tasks in LLMs, and we find that they have learned to encode a compact, causal representation of a general filtering operation that mirrors the generic ``filter'' function of functional programming. Using causal mediation analysis on a diverse set of list-processing tasks, we find that a small number of attention heads, which we dub *filter heads*, encode a compact representation of the filtering predicate in their query states at certain tokens. We demonstrate that this predicate representation is general and portable: it can be extracted and reapplied to execute the same filtering operation on different collections, presented in different formats, languages, or even in tasks. However, we also identify situations where LMs can exploit a different strategy for filtering: eagerly evaluating if an item satisfies the predicate and storing this intermediate result as a flag directly in the item representations. Our results reveal that transformer LMs can develop human-interpretable implementations of abstract computational operations that generalize in ways that are surprisingly similar to strategies used in traditional functional programming patterns.

Poster
Fixing the Broken Compass: Diagnosing and Improving Inference-Time Reward Modeling

Jiachun Li, Pengfei Cao, Zhuoran Jin, Yubo Chen, Jiexin Xu, Huaijun Li, Xiaojian Jiang, Kang Liu, Jun Zhao

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Inference-time scaling techniques have shown promise in enhancing the reasoning capabilities of large language models (LLMs). While recent research has primarily focused on training-time optimization, our work highlights inference-time reward model (RM)-based reasoning as a critical yet overlooked avenue. In this paper, we conduct a systematic analysis of RM behavior across downstream reasoning tasks, revealing three key limitations: (1) RM can impair performance on simple questions, (2) its discriminative ability declines with increased sampling, and (3) high search diversity undermines RM performance. To address these issues, we propose CRISP (Clustered Reward Integration with Stepwise Prefixing), a novel inference-time algorithm that clusters generated reasoning paths by final answers, aggregates reward signals at the cluster level, and adaptively updates prefix prompts to guide generation. Experimental results demonstrate that CRISP significantly enhances LLM reasoning performance, achieving up to 5% accuracy improvement over other RM-based inference methods and an average of 10% gain over advanced reasoning models.

Poster
Self-Speculative Decoding Accelerates Lossless Inference in Any-Order and Any-Subset Autoregressive Models

Gabe Guo, Stefano Ermon

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In arbitrary-order language models, it is an open question how to sample tokens in parallel from the correct joint distribution. With discrete diffusion models, the more tokens they generate in parallel, the less their predicted distributions adhere to the originally learned data distribution, as they rely on a conditional independence assumption that only works with infinitesimally small timesteps. We find that a different class of models, any-subset autoregressive models (AS-ARMs), holds the solution. As implied by the name, AS-ARMs can generate tokens in any order, and in parallel. Moreover, AS-ARMs support parallelized joint probability density estimation, allowing them to correct their own parallel-generated token distributions, via our Any-Subset Speculative Decoding (ASSD) algorithm. ASSD provably enables generation of tokens from the correct joint distribution, with the number of neural network calls upper bounded by the number of tokens predicted – notably, previous speculative decoding algorithms lack our efficiency guarantee. We empirically verify that ASSD speeds up language generation, without sacrificing quality. Furthermore, we provide a mathematically justified scheme for training AS-ARMs for generation, and show that AS-ARMs achieve state-of-the-art performance among sub-200M parameter models on infilling benchmark tasks, and nearly match the performance of models 50X larger on code generation. Our theoretical and empirical results indicate that the once-forgotten AS-ARMs are a promising direction of language modeling.

Poster
Neural Synchrony Between Socially Interacting Language Models

Zhining Zhang, Wentao Zhu, Chi Han, Yizhou Wang, Heng Ji

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Neuroscience has uncovered a fundamental mechanism of our social nature: human brain activity becomes synchronized with others in many social contexts involving interaction. Traditionally, social minds have been regarded as an exclusive property of living beings. Although large language models (LLMs) are widely accepted as powerful approximations of human behavior, with multi-LLM system being extensively explored to enhance their capabilities, it remains controversial whether they can be meaningfully compared to human social minds. In this work, we explore neural synchrony between socially interacting LLMs as an empirical evidence for this debate. Specifically, we introduce neural synchrony during social simulations as a novel proxy for analyzing the sociality of LLMs at the representational level. Through carefully designed experiments, we demonstrate that it reliably reflects both social engagement and temporal alignment in their interactions. Our findings indicate that neural synchrony between LLMs is strongly correlated with their social performance, highlighting an important link between neural synchrony and the social behaviors of LLMs. Our work offers a new perspective to examine the "social minds" of LLMs, highlighting surprising parallels in the internal dynamics that underlie human and LLM social interaction.

Poster
Localizing Task Recognition and Task Learning in In-Context Learning via Attention Head Analysis

Haolin Yang, Hakaze Cho, Naoya Inoue

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We investigate the mechanistic underpinnings of in-context learning (ICL) in large language models by reconciling two dominant perspectives: the component-level analysis of attention heads and the holistic decomposition of ICL into Task Recognition (TR) and Task Learning (TL). We propose a novel framework based on Task Subspace Logit Attribution (TSLA) to identify attention heads specialized in TR and TL, and demonstrate their distinct yet complementary roles. Through correlation analysis, ablation studies, and input perturbations, we demonstrate that the identified TR and TL heads independently and effectively capture the TR and TL components of ICL. Via steering experiments with a focus on the geometric analysis of hidden states, we reveal that TR heads promote task recognition through aligning hidden states with the task subspace, while TL heads perform rotations to the hidden states within the subspace towards the correct label to facilitate the correct prediction. We also demonstrate how previous findings in various aspects of ICL's mechanism can be reconciled with our attention-head-level analysis of the TR-TL decomposition of ICL, including induction heads, task vectors, and more. Our framework thus provides a unified and interpretable account of how LLMs execute ICL across diverse tasks and settings.

Poster