EX-FILING FEES 2 tm224841d9_ex-filingfees.htm EX-FILING FEES

 

EX-FILING FEES

 

Calculation of Filing Fee Tables

 

424(b)(5)
(Form Type)

 

International Business Machines Corporation
(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered and Carry Forward Securities

 

   Security Type  Security
Class
Title		  Fee
Calculation
or Carry
Forward Rule		   Amount
Registered		   Proposed
Maximum
Offering Price
Per Unit		   Maximum
Aggregate
Offering Price		   Fee Rate   Amount of
Registration Fee (1)		 
Newly Registered Securities
Fees to Be Paid  Debt  2.200% Notes due 2027   457(r)  $650,000,000    99.986%  $649,909,000    .0000927   $60,246.56 
   Debt  2.720% Notes due 2032   457(r)  $500,000,000    99.983%  $499,915,000    .0000927   $46,342.12 
   Debt  3.430% Notes due 2052   457(r)  $650,000,000    99.981%  $649,876,500    .0000927   $60,243.55 
Fees Previously Paid                                    
   Total Offering Amounts             $1,799,700,500        $166,832.23 
   Total Fees Previously Paid                       $0 (2) 
   Total Fee Offsets                       $979,527.49  (3)
   Net Fee Due                       $0 

 

(1)A registration fee in the amount of $2,897,500.00 was previously paid by IBM Credit LLC, an indirect, wholly owned subsidiary of the registrant, in connection with the filing of a Registration Statement on Form S-3 (Registration No. 333-219724) on August 4, 2017 (the IBM Credit Registration Statement) and declared effective on August 17, 2017. The IBM Credit Registration Statement subsequently expired on August 17, 2020, resulting in $2,086,200.00 in registration fees paid at the time of filing the IBM Credit Registration Statement remaining unused. Pursuant to Rule 457(p) under the Securities Act of 1933, as amended (the Securities Act), the registrant applied $1,395.26 of those unused registration fees to offset against the amounts due in connection with the filing of its Registration Statement on Form S-8 (Registration No. 333-259965) on October 10, 2021, resulting in $2,084,804.74 in registration fees paid at the time of filing the IBM Credit Registration Statement remaining unused. Pursuant to Rule 457(p) under the Securities Act, the registrant applied $207,881.27 of those unused registration fees to offset against the amounts due in connection with the filing of its prospectus supplement pursuant to Rule 424(b)(5) (Registration No. 333-230099) on February 4, 2022, resulting in $1,876,923.47 in registration fees paid at the time of filing the IBM Credit Registration Statement remaining unused. Pursuant to Rule 457(p) under the Securities Act, the registrant hereby applies $166,832.23 of those unused registration fees to offset against the amounts due herewith. Accordingly, no registration fee is owed in connection with this prospectus supplement.

 

 

 

 

(2)The aggregate of registration fees previously paid for the newly registered securities in connection with the filing of this prospectus supplement is $0. However, as set forth in footnote (2), $2,897,500.00 was previously paid in connection with the filing of the IBM Credit Registration Statement, offset by the total of the historical fee offsets related to the IBM Credit Registration Statement claimed prior to the filing of this prospectus supplement in the amount of $979,527.49.

 

(3)Represents the total of the historical fee offsets claimed prior to the filing of this prospectus supplement against the registration fees paid at the time of filing the IBM Credit Registration Statement, as set forth in Table 2.

 

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Table 2: Fee Offset Claims and Sources

 

   Registrant or
Filer Name		  Form or
Filing Type		   File
Number		  Initial
Filing Date		  Filing Date  Fee Offset
Claimed (4)		   Security Type
Associated with
Fee Offset Claimed		  Security Title
Associated with
Fee Offset Claimed		  Unsold
Securities
Associated with
Fee Offset Claimed		  Unsold Aggregate
Offering Amount
Associated with
Fee Offset Claimed		 Fee Paid with
Fee Offset
Source		  
Rule 457(p)
Fee Offset Claims  International Business Machines Corporation   424(b)(5)   333-230099  February 4, 2022     $207,881.27   Debt  Debt securities  -   -      
Fee Offset Claims  International Business Machines Corporation   S-8   333-259965  October 10, 2021     $1,395.26   Equity  Capital stock, par value $.20 per share  -   -       
Fee Offset Claims  IBM Credit LLC   424(b)(5)   333-219724  November 29, 2018     $231,800   Debt  Debt securities  Unallocated – universal shelf  $18,000,000,000       
Fee Offset Claims  IBM Credit LLC   424(b)(5)   333-219724  February 2, 2018     $231,800   Debt  Debt securities  Unallocated – universal shelf  $20,000,000,000       
Fee Offset Claims  IBM Credit LLC   424(b)(5)   333-219724  September 7, 2017     $347,700   Debt  Debt securities  Unallocated – universal shelf  $22,000,000,000       
                                           
Fee Offset Sources  IBM Credit LLC   S-3   333-219724     August 4, 2017                   $ 2,897,500  

 

(4)The total of the historical fee offset claims against the registration fees of $2,897,500.00 paid at the time of filing the IBM Credit Registration Statement is $979,527.49, resulting in $1,876,923.47 in registration fees paid at the time of filing the IBM Credit Registration Statement remaining unused prior to the filing of this prospectus supplement. After the filing of this prospectus supplement, $1,710,091.24 in such registration fees will remain unused.

 

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