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ICLR 2026PosterAccept (Poster)

Neural Collapse in Multi-Task Learning

Youjun Wang, Boqi Li, Xin Zou, Weiwei Liu

Wuhan University

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摘要

Neural collapse (NC) plays a key role in understanding deep neural networks. However, existing empirical and theoretical studies of NC focus on one single task. This paper studies neural collapse in multi-task learning. We consider two standard feature-based multi-task learning scenarios: Single-Source Multi-Task Classification (SSMTC) and Multi-Source Multi-Task Classification (MSMTC). Interestingly, we find that the task-specific linear classifier and features converge to the Simplex Equiangular Tight Frame (ETF) in the setting of MSMTC. In the setting of SSMTC, task-specific linear classifier converges to the task-specific ETF and these task-specific ETFs are mutually orthogonal. Moreover, the shared features across tasks converge to the scaled sum of the weight vectors associated with the task-specific labels in each task's classifier. We also provide the theoretical guarantee for our empirical findings. Through detailed analysis, we uncover the mechanism of MTL where each task learns task-specific latent features that together form the shared features. Moreover, we reveal an inductive bias in MTL that task correlation reconfigures the geometry of task-specific classifiers and promotes alignment among the features learned by each task.