TAC2: Timestamped Audio Captioning as Composable Functions

Swapnil Bhosale1* Prem Seetharaman2* Ke Chen2 Haonan Chen2 Justin Salamon2 Zeyu Jin2

1University of Surrey, UK 2Adobe Research, USA

Abstract

Real-world audio applications require precise, queryable representations grounded in physical time. Yet modern Large Audio-Language Models (LALMs) increasingly favor conversational generation, producing free-form descriptions that conflate acoustic perception with higher-level reasoning and lack precise temporal grounding. We introduce TAC2, a foundation model that casts timestamped audio captioning as composable functions to construct granular, speaker-attributed acoustic timelines directly from in-the-wild audio. To avoid prohibitively expensive manual annotation, we programmatically fuse complementary predictions from specialized weak teachers through time-registered IoU matching. We model the resulting multi-granularity schema of timestamped events, speaker turns, and fine-grained speech attributes using an Instruction-Input-Output (IIO) completion format, in which each task is a function of the audio, an instruction, and an optional input. A single call decodes the full description autonomously, while composing calls lets earlier outputs or external priors, such as a reference transcript, condition later ones. We further extend TAC2 with expressive speech attributes to obtain TAC2-S, using parameter-efficient specialists to elicit latent paralinguistic capabilities from the pre-trained backbone and distill them into a unified model. We validate the resulting representation in two complementary settings. Paired with frozen text-only LLMs, it yields strong spoken audio understanding across diverse reasoning backends, demonstrating the utility of decoupling fine-grained acoustic perception from downstream reasoning. Used as paired supervision for text-to-audio generation, it supports semantically and temporally grounded reconstruction, together with explicit zero-shot control over event timing, speaker attributes, and word-level emphasis.

Captioning as composable functions

Each IIO task is a function f(audio, input). One call's output can be the next call's input.

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Instruction, input and output of each call
Raw TAC2-S output

Source: Tears of Steel, © Blender Foundation, CC BY 3.0

One model, many functions (TAC2)

Same function, different input

Single call vs. composed calls

TAC2-S, MMSU accuracy with a text-only reasoner.

Single callGain from composing

Method

Two-stage TAC2 / TAC2-S framework.
Stage 1 trains TAC2 on fused weak-teacher timelines. Stage 2 elicits speech attributes with LoRA specialists and distills them into TAC2-S.

Understanding: describe, then reason

A frozen text-only LLM answers from the TAC2-S description alone.

Same excerpt
Reasoner trace
81.9MMSU

TAC2-E cascade: 82.9

77.8MMSU perception

Gemini-3.7 Flash: 68.7

82.2MSU-Bench

Tier 1: 79.2 · Tier 2: 86.6

75.6MMAU

MMAR: 68.0

Full results: MMSU, MMAR, MMAU
MMSUMMARMMAU
ModelDtRPerc.Reas.OverallSpeechSoundMusicOverallSpeechSoundMusicOverallAvg.
Kimi-Audio✗44.875.759.858.549.733.048.062.275.766.868.258.7
Qwen2.5-Omni✗42.777.658.159.958.840.856.770.678.165.971.562.1
StepAudio2✗42.973.257.661.254.642.256.868.279.368.472.761.9
UAS-Audio✗55.777.466.266.058.845.260.167.070.071.369.465.2
Gemini-3.7 Flash✓68.784.476.382.751.556.869.580.566.167.171.272.3
Qwen3-Omni-Captioner✓63.583.473.177.659.454.469.284.173.068.075.072.4
TAC✓63.884.874.083.762.457.371.182.069.469.873.772.9
TAC2-E✓79.087.182.984.056.452.970.380.571.868.373.575.6
TAC2-S✓77.886.481.979.653.351.068.082.373.970.775.675.2

Examples

Audio-visual (TAC2-S-V)

TAC2-S + a visual grounder. Daily-Omni 79.8 · Video-Holmes 65.1.

Generation: reconstruction from the description

A text-to-audio model trained on TAC2-S descriptions, conditioned on the description alone.

1.54 sTiming error (PE)

2.93 s without timestamps

3.95Judge vs. real (1–5)

Seed Audio 1.0: 3.53

4.52Judge vs. caption (1–5)

Seed Audio 1.0: 4.05

Generation: word-level emphasis

Move the <e> tag, and the stress moves with it.

Word-level emphasis control figure from the paper.

Citation