Rethinking Generalization in Reasoning SFT: A Conditional Analysis on Optimization, Data, and Model Capability

Supervised Fine-Tuning (SFT) on long Chain-of-Thought (CoT) trajectories has become a pivotal phase in building large reasoning models. However, how CoT trajectories from different sources influence the generalization performance of models remains an open question. In this paper, we conduct a comparative study using two sources of verified CoT trajectories generated by two competing models, DeepSeek-R1-0528 and gpt-oss-120b, with their problem sets controlled to be identical. Despite their comparable performance, we uncover a striking paradox: lower training loss does not translate to better generalization. SFT on DeepSeek-R1-0528 data achieves remarkably lower training loss, yet exhibits significantly worse generalization performance on reasoning benchmarks compared to those trained on gpt-oss-120b. To understand this paradox, we perform a multi-faceted analysis probing token-level SFT loss and step-level reasoning behaviors. Our analysis reveals a difference in reasoning patterns. gpt-oss-120b exhibits highly convergent and deductive trajectories, whereas DeepSeek-R1-0528 favors a divergent and branch-heavy exploration pattern. Consequently, models trained with DeepSeek-R1 data inherit inefficient exploration behaviors, often getting trapped in redundant exploratory branches that hinder them from reaching correct solutions. Building upon this insight, we propose a simple yet effective remedy of filtering out frequently branching trajectories to improve the generalization of SFT. Experiments show that training on selected DeepSeek-R1-0528 subsets surprisingly improves reasoning performance by up to 5.1% on AIME25, 5.5% on BeyondAIME, and on average 3.6% on five benchmarks.

Large language models (LLMs) have achieved remarkable progress, with post-training playing a crucial role in enhancing their reasoning capabilities. Among post-training paradigms, supervised fine-tuning (SFT) is widely used: it leverages external data to provide dense supervision and enables efficient training. However, directly fine-tuning on expert data can hurt generalization when the data distribution is mismatched with the target model's own distribution. In this work, we propose Data Adaptation for Reasoning Tuning (DART), which formulates the use of a fixed, potentially distributionally misaligned SFT dataset as an optimization problem over demonstration transformations. DART trains a mapper model with reinforcement learning to convert original SFT data into model-adapted supervision that better matches the target model's distribution and learning preferences. The transformed data are then used for SFT, allowing the target model to better exploit external supervision. Experiments across multiple models and datasets show that DART improves generalization, achieves higher training efficiency than direct RL, and helps models surpass standard SFT. Our code is available at https://anonymous.4open.science/r/DART525E50D.

Supervised Fine-Tuning (SFT) is widely used for task-specific adaptation, yet recent work shows it systematically undermines reasoning generalization. We argue the root cause is not memorization itself, but its target: vanilla SFT drives models to exploit and memorize spurious surface correlations in problem-solution pairs, leaving them brittle to superficial input variations. To address this, we propose Theorem-SFT, which reorients supervision toward explicit theorem application by teaching models how rules are invoked rather than what answers look like. Theorem-SFT yields consistent gains across benchmarks and model families: +8.8% on MATH (LLaMA3.2-3B-Instruct) and +20.27% on GeoQA (Qwen2.5-VL-7B-Instruct) without modality-specific re-training. Fine-tuning MLP layers alone matches full-layers performance, implicating feed-forward components as the primary locus of reasoning rules. Our findings reframe the debate: Generalization failures stem not from memorization as a mechanism, but from memorizing the wrong inductive targets.