<SEC-DOCUMENT>0000950157-19-000100-index.html : 20190130
<SEC-HEADER>0000950157-19-000100.hdr.sgml : 20190130
<ACCEPTANCE-DATETIME>20190130170851
ACCESSION NUMBER:		0000950157-19-000100
CONFORMED SUBMISSION TYPE:	8-A12B
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20190130
DATE AS OF CHANGE:		20190130

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERNATIONAL BUSINESS MACHINES CORP
		CENTRAL INDEX KEY:			0000051143
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER & OFFICE EQUIPMENT [3570]
		IRS NUMBER:				130871985
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-A12B
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		19552745

	BUSINESS ADDRESS:	
		STREET 1:		1 NEW ORCHARD ROAD
		CITY:			ARMONK
		STATE:			NY
		ZIP:			10504
		BUSINESS PHONE:		9144991900

	MAIL ADDRESS:	
		STREET 1:		1 NEW ORCHARD RD
		CITY:			ARMONK
		STATE:			NY
		ZIP:			10504
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-A12B
<SEQUENCE>1
<FILENAME>form8a12b.htm
<TEXT>
Document 1 - file: form8a12b.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2.1
<SEQUENCE>2
<FILENAME>ex2-1.htm
<DESCRIPTION>FORM OF 0.375% NOTE DUE 2023
<TEXT>
Document 2 - file: ex2-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2.2
<SEQUENCE>3
<FILENAME>ex2-2.htm
<DESCRIPTION>FORM OF 0.875% NOTE DUE 2025
<TEXT>
Document 3 - file: ex2-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2.3
<SEQUENCE>4
<FILENAME>ex2-3.htm
<DESCRIPTION>FORM OF 1.250% NOTE DUE 2027
<TEXT>
Document 4 - file: ex2-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2.4
<SEQUENCE>5
<FILENAME>ex2-4.htm
<DESCRIPTION>FORM OF 1.750% NOTE DUE 2031
<TEXT>
Document 5 - file: ex2-4.htm

</DOCUMENT>
</SEC-DOCUMENT>