提出新框架解释为何模型有时忽略视觉信息，还能自适应调整注意力。

Large vision-language models exhibit strong in-context learning (ICL) capabilities, yet when and why visual context helps multimodal ICL remains poorly understood. Empirical studies show a puzzling dichotomy: models sometimes effectively leverage visual demonstrations, yet often neglect them entirely. We propose VIB-ICL, an information-theoretic framework that resolves this dichotomy through the Information Bottleneck principle. We introduce the Cross-Modal Information Gain (CMIG), which quantifies the additional mutual information that visual context provides about the target beyond textual context. We derive a generalization bound showing that multimodal ICL's excess risk over text-only ICL is governed by the CMIG, proving that multimodal ICL provably outperforms text-only ICL when visual information is non-redundant. We further prove that visual context neglect, often viewed as a failure mode, is the Information Bottleneck-optimal solution when visual information is redundant, yielding a closed-form Attention Reallocation Principle that prescribes how visual attention weights should be adaptively adjusted. We instantiate this principle in the VIB-ICL algorithm, which estimates CMIG via variational bounds and dynamically reallocates attention. Experiments on five benchmarks demonstrate consistent improvements of up to 4.7\% accuracy gains and 35\% reduction in required demonstrations, validating our theoretical predictions.