    <SEC-DOCUMENT>0000051143-25-000040-index.html : 20250613
    <SEC-HEADER>0000051143-25-000040.hdr.sgml : 20250613
    <ACCEPTANCE-DATETIME>20250613160936
    ACCESSION NUMBER:		0000051143-25-000040
    CONFORMED SUBMISSION TYPE:	11-K
    PUBLIC DOCUMENT COUNT:		2
    CONFORMED PERIOD OF REPORT:	20241231
    FILED AS OF DATE:		20250613
    DATE AS OF CHANGE:		20250613

    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
    		EIN:				130871985
    		STATE OF INCORPORATION:			NY
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		11-K
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-02360
    		FILM NUMBER:		251046609

    	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>11-K
    <SEQUENCE>1
    <FILENAME>form11-k202406132025.htm
    <DESCRIPTION>11-K
    <TEXT>
    Document 1 - file: form11-k202406132025.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23
    <SEQUENCE>2
    <FILENAME>form11-k2024ex2306132025.htm
    <DESCRIPTION>EX-23
    <TEXT>
    Document 2 - file: form11-k2024ex2306132025.htm

    </DOCUMENT>
    </SEC-DOCUMENT>