arXiv:2604.20878v1 Announce Type: new Abstract: Multimodal Large Language Models (MLLMs) have achieved remarkable progress in Traffic Accident Detection (TAD) and Traffic Accident Understanding (TAU). However, existing studies mainly focus on describing and interpreting accident videos, leaving room for deeper causal reasoning and integration of legal knowledge. Traffic Accident Responsibility Allocation (TARA) is a more challenging task that requires multi-step reasoning grounded in traffic regulations. To address this, we introduce AITP (Artificial Intelligence Traffic Police), a multimodal large language model for responsibility reasoning and allocation. AITP enhances reasoning via a Multimodal Chain-of-Thought (MCoT) mechanism and integrates legal knowledge through Retrieval-Augmented Generation (RAG). We further present DecaTARA, a decathlon-style benchmark unifying ten interrelated traffic accident reasoning tasks with 67,941 annotated videos and 195,821 question-answer pairs. Ex...