The null person for verbs has been mentioned. The Irish verb also has a language-specific attribute Form that may take the values Independent or Dependent. The Dependent form is used with a variety of complementisers and connectives and with particles for interrogation, negation and subjunction. Although this makes the dependent form very common, it generally involves only an initial mutation of the verb, and thus it may be considered part of the syntax of the particles, e.g. `go+E', `N+íL', etc., except in the case of a small number of irregular verbs that have a distinct independent form.
| Attribute | Value | Ir. example | Ir. tag |
| Form | independ | bhí [was] | TAPAST |
| dependent | Ní raibh [was not] | TAPASTDEP | |