    <SEC-DOCUMENT>0001104659-25-022190-index.html : 20250310
    <SEC-HEADER>0001104659-25-022190.hdr.sgml : 20250310
    <ACCEPTANCE-DATETIME>20250310164042
    ACCESSION NUMBER:		0001104659-25-022190
    CONFORMED SUBMISSION TYPE:	DEFA14A
    PUBLIC DOCUMENT COUNT:		3
    FILED AS OF DATE:		20250310
    DATE AS OF CHANGE:		20250310

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			INTERNATIONAL BUSINESS MACHINES CORP
    		CENTRAL INDEX KEY:			0000051143
    		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER & OFFICE EQUIPMENT [3570]
    		ORGANIZATION NAME:           	06 Technology
    		IRS NUMBER:				130871985
    		STATE OF INCORPORATION:			NY
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		DEFA14A
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-02360
    		FILM NUMBER:		25724372

    	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>DEFA14A
    <SEQUENCE>1
    <FILENAME>tm2430706d7_defa14a.htm
    <DESCRIPTION>DEFA14A
    <TEXT>
    Document 1 - file: tm2430706d7_defa14a.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>tm2430706d7_defa14aimg001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 2 - file: tm2430706d7_defa14aimg001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>tm2430706d7_defa14aimg002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 3 - file: tm2430706d7_defa14aimg002.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>