Two attributes in this description of English, Verb-form and Mood, are derived from a single attribute (Verb-form/Mood) used elsewhere in this document. Verb-form applies only to non-finite verbs, whereas Mood applies only to finite verbs:
| Attribute | Value | En. example | En. tag | RTags |
| Verb-form | infinitive | (to) eat | VVInf | VVI |
| ing-form | eating | VVIng | VVG | |
| past part. | eaten | VVPp | VVN | |
The value ing-form applies to all verb forms ending in the inflectional suffix `-ing'. In modern English, the distinction between present participle and gerund, representing two different functions of the `-ing' form, is difficult to draw and of questionable validity. Consequently, tagsets for English generally treat the `-ing' form as a unitary category. This is a language-specific value for English.