The Format Tax

Asking a large language model to respond in JSON should be a formatting choice, not a capability tax. Yet we find that structured output requirements -- JSON, XML, LaTeX, Markdown -- substantially degrade reasoning and writing performance across open-weight models. The research response has focused on constrained decoding, but sampling bias accounts for only a fraction of the degradation. The dominant cost enters at the prompt: format-requesting instructions alone cause most of the accuracy loss, before any decoder constraint is applied. This diagnosis points to a simple principle: decouple reasoning from formatting. Whether by generating freeform first and reformatting in a second pass, or by enabling extended thinking within a single generation, separating the two concerns substantially recovers lost accuracy. Across six open-weight models, four API models, four formats, and tasks spanning math, science, logic, and writing, decoupling recovers most lost accuracy. Notably, most recent closed-weight models show little to no format tax, suggesting the problem is not inherent to structured generation but a gap that current open-weight models have yet to close. Code is available at https://github.com/ivnle/the-format-tax.

UReason: Benchmarking the Reasoning Paradox in Unified Multimodal Models

To elicit capabilities for addressing complex and implicit visual requirements, recent unified multimodal models increasingly adopt chain-of-thought reasoning to guide image generation. However, the actual effect of reasoning on visual synthesis remains unclear. We present UReason, a diagnostic benchmark for reasoning-driven image generation that evaluates whether reasoning can be faithfully executed in pixels. UReason contains 2,000 instances across five task families: Code, Arithmetic, Spatial, Attribute, and Text reasoning. To isolate the role of reasoning traces, we introduce an evaluation framework comparing direct generation, reasoning-guided generation, and de-contextualized generation which conditions only on the refined prompt. Across eight open-source unified models, we observe a consistent Reasoning Paradox: Reasoning traces generally improve performance over direct generation, yet retaining intermediate thoughts as conditioning context often hinders visual synthesis, and conditioning only on the refined prompt yields substantial gains. Our analysis suggests that the bottleneck lies in contextual interference rather than insufficient reasoning capacity. UReason provides a principled testbed for studying reasoning in unified models and motivates future methods that effectively integrate reasoning for visual generation while mitigating interference.