<SEC-DOCUMENT>0001104659-26-052917-index.html : 20260430
<SEC-HEADER>0001104659-26-052917.hdr.sgml : 20260430
<ACCEPTANCE-DATETIME>20260430161017
ACCESSION NUMBER:		0001104659-26-052917
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20260430
DATE AS OF CHANGE:		20260430
EFFECTIVENESS DATE:		20260430

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:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-30424
		FILM NUMBER:		26925365

	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>S-8 POS
<SEQUENCE>1
<FILENAME>tm2613123d2_s8pos.htm
<DESCRIPTION>S-8 POS
<TEXT>
Document 1 - file: tm2613123d2_s8pos.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.3
<SEQUENCE>2
<FILENAME>tm2613123d2_ex4-3.htm
<DESCRIPTION>EXHIBIT 4.3
<TEXT>
Document 2 - file: tm2613123d2_ex4-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>tm2613123d2_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 3 - file: tm2613123d2_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>tm2613123d2_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 4 - file: tm2613123d2_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>5
<FILENAME>tm2613123d2_ex24-1.htm
<DESCRIPTION>EXHIBIT 24.1
<TEXT>
Document 5 - file: tm2613123d2_ex24-1.htm

</DOCUMENT>
</SEC-DOCUMENT>