@inproceedings{xu-etal-2026-tinr,
    title = "{TI}n{R}: Exploring Tool-Internalized Reasoning in Large Language Models",
    author = "Xu, Qiancheng  and
      Li, Yongqi  and
      Liu, Fan  and
      Wang, Hongru  and
      Yang, Min  and
      Li, Wenjie",
    editor = "Liakata, Maria  and
      Moreira, Viviane P.  and
      Zhang, Jiajun  and
      Jurgens, David",
    booktitle = "Proceedings of the 64th Annual Meeting of the {A}ssociation for {C}omputational {L}inguistics (Volume 1: Long Papers)",
    month = jul,
    year = "2026",
    address = "San Diego, California, United States",
    publisher = "Association for Computational Linguistics",
    url = "https://preview.aclanthology.org/ingest-acl/2026.acl-long.2077/",
    pages = "44851--44865",
    ISBN = "979-8-89176-390-6",
    abstract = "Tool-Integrated Reasoning (TIR) has emerged as a promising direction by extending Large Language Models' (LLMs) capabilities with external tools during reasoning. Existing TIR methods typically rely on external tool documentation during reasoning. However, this leads to tool mastery difficulty, tool size constraints, and inference inefficiency. To mitigate these issues, we explore Tool-Internalized Reasoning (TInR), aiming at facilitating reasoning with tool knowledge internalized into LLMs. Achieving this goal presents notable requirements, including tool internalization and tool-reasoning coordination. To address them, we propose TInR-U, a tool-internalized reasoning framework for unified reasoning and tool usage. TInR-U is trained through a three-phase pipeline: 1) tool internalization with a bidirectional knowledge alignment strategy; 2) supervised fine-tuning warm-up using high-quality reasoning annotations, and 3) reinforcement learning with TInR-specific rewards. We comprehensively evaluate our method across in-domain and out-of-domain settings. Experiment results show that TInR-U achieves superior performance in both settings, highlighting its effectiveness and efficiency. The codes are attached in the supplementary file for review."
}