![2girls bad_id bad_tumblr_id black_legwear blush breast_grab breasts breasts_apart brown_eyes brown_hair brown_pubic_hair camilla_(fire_emblem) collarbone commentary cordelia_(fire_emblem) cowboy_shot english_text excessive_pubic_hair fingering fire_emblem fire_emblem_heroes flat_color garters grabbing groping halftone heart heavy_breathing implied_futanari long_hair motion_lines multiple_girls nude one_eye_closed pale_color pubic_hair purple_hair pussy_juice red_legwear red_pubic_hair samanator_club sex side_part small_breasts smelling_hair standing standing_sex sweat tearing_up thighhighs trembling very_long_hair rating:e score:77 post #3349004](/cdn_image/preview/5d/d7/5dd7d790e506e6d690bd2c336424ceed.jpg)
When a character in the image seems to be a futanari, but there is no visible penis.
Whether the character is canonically a futanari or not, whether related pictures have a penis showing or not, and whether the artist clarifies that it is futanari or not aren't relevant. As long as it looks like futanari but you can't see a penis or evidence of a strap-on in the picture, it is implied futanari.
This tag and the futanari tag are not mutually exclusive.