![3girls bed bedroom blush breasts clueless comic commentary_request cowgirl_position doorway eyebrows_visible_through_hair girl_on_top greyscale hair_flaps harusame_(kantai_collection) highres implied_futanari kantai_collection long_hair monochrome multiple_girls navel nipples noyomidx nude peeking sex straddling translated yamakaze_(kantai_collection) yuri yuudachi_(kantai_collection) rating:e score:9 post #3155337](/cdn_image/preview/73/a1/73a118698e135ee0115cc0dca9e412c0.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.