Finite and non-finite verb forms are not distinguished by a single feature in the IMS-tagset.
Non-finite verb forms are infinitive, past participles. Present participle forms are classified as adjectives. For example:
``das lachende/ADJA Kind''
``er kommt lachend/ADJD herein''
| Attribute | Value | Ge. example | Ge. tag |
| Finite | |||
| Verb-form/Mood | infinitive | können | VMINF |
| gehen | VVINF | ||
| infinitive with | anzukommen | VVINFZU | |
| incorporated ``zu'' | |||
| past participle | gewesen | VAPPF | |
| geliebt | VVPPF | ||
| Non-Finite | |||
| Verb-form/Mood | indicative | (er) geht | VVFIN:3.Sg.Pres.Ind |
| subjunctive | (er) gehe | VVFIN:3.Sg.Pres.Konj | |
| imperative | geh! | VVIMP:2.Pl | |