The IBMF tagset has special tags for the two auxiliaries, `avoir' and `être', otherwise similar (indication of person only) to the `VERB' tag used for main verbs. The distinction between the two auxiliaries would require a tagset-specific tag in EAGLES, or a special feature LU indicating via its value the exact lexical unit considered.
| Attribute | Value | Fr. example | Fr. Tag |
| Type | main | lisait | VERB3 |
| auxiliary | avait, était | AUXA3, AUXE3 | |