This tag should be used if you can either visually confirm the character has no vagina or there is information that clearly supports that the character doesn't have one, such as the tags used in the source, the artist's commentary or indicators in the art itself that confirms the character is a newhalf. When in doubt use the futanari tag instead.
The newhalf wiki states this, but considering that information from the creator is often insufficiently provided, especially for AI-generated works, this does not seem appropriate.
I believe ambiguous things can stay ambiguous. Specifically, requirements for futanari can include feminine breasts as well as genitalia, and thereby encompass the definition of newhalf. Also, I don't understand why 1other can't be used for futanari.
