Unified multi-modal large language models (MLLMs) have achieved strong text-to-image generation quality, but still struggle with structure-aware prompt following, where object counts, spatial relations, attribute bindings, and coarse layouts must be preserved. We attribute this limitation in part to the entanglement of structural planning and appearance rendering within a single conditioning stream. To address this issue, we propose Implicit Visual Chain-of-Thought (IV-CoT), a latent visual reasoning framework for query-conditioned image generation. IV-CoT decomposes the visual conditioning queries into a structural-to-semantic cascade, where structural queries first form a latent visual plan and semantic queries then render appearance conditioned on this plan. To guide the structural queries, we introduce training-only sketch supervision, which encourages them to capture structure from sketches without requiring sketch extraction or intermediate decoding at inference time. IV-CoT performs implicit CoT reasoning in a single forward pass and achieves superior results on GenEval and T2I-CompBench. Visualizations and analyses demonstrate that the learned structural and semantic queries play complementary roles in structure-aware generation.