<SEC-DOCUMENT>0001104659-23-029024-index.html : 20230306
<SEC-HEADER>0001104659-23-029024.hdr.sgml : 20230306
<ACCEPTANCE-DATETIME>20230306162225
ACCESSION NUMBER:		0001104659-23-029024
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20221231
FILED AS OF DATE:		20230306
DATE AS OF CHANGE:		20230306
EFFECTIVENESS DATE:		20230306

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:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		23709236

	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>ARS
<SEQUENCE>1
<FILENAME>tm231774d5_ars.pdf
<DESCRIPTION>ARS
<TEXT>
Document 1 - file: tm231774d5_ars.pdf

</DOCUMENT>
</SEC-DOCUMENT>