# BEFT: Bias-Efficient Fine-Tuning of Language Models in Low-Data Regimes ## Introduction Fine-tuning the bias terms of large language models (LLMs) has the potential to achieve unprecedented parameter efficiency while maintaining competitive performance, particularly **in low-data regimes**. In this paper, we investigate the link between fine-tuning **b**q, **b**k, and **b**v with the performance of the downstream task, both analytically and empirically. We study and shed light on the expressive power of bias terms **b**q, **b**k, and **b**v in the query, key, or value projections of LLMs including bias-term-free LLMs. Our key finding is that directly fine-tuning **b**v generally leads to higher downstream performance in low-data regimes, in comparison to **b**q and **b**k. ## Quick start You can try target_modules=`["v"]`, or `["q"]`, or `["k"]` in `beft_finetuning.py` to see the downstream accuracy. ## Citation ```bibtex @inproceedings{huang2026beft, title={BEFT: Bias-Efficient Fine-Tuning of Language Models in Low-Data Regimes}, author={Huang, Baichuan and Balashankar, Ananth and Aminifar, Amir}, booktitle={Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics}, year={2026} } ```