<SEC-DOCUMENT>0001104659-22-065885-index.html : 20220527
<SEC-HEADER>0001104659-22-065885.hdr.sgml : 20220527
<ACCEPTANCE-DATETIME>20220527161025
ACCESSION NUMBER:		0001104659-22-065885
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		4
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20211231
</ITEM>
</RULE>
FILED AS OF DATE:		20220527
DATE AS OF CHANGE:		20220527

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:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		22977508

	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>SD
<SEQUENCE>1
<FILENAME>tm2216899d1_sd.htm
<DESCRIPTION>SD
<TEXT>
Document 1 - file: tm2216899d1_sd.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>tm2216899d1_ex1-01.htm
<DESCRIPTION>EXHIBIT 1.01
<TEXT>
Document 2 - file: tm2216899d1_ex1-01.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>tm2216899d1_ex1-01img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: tm2216899d1_ex1-01img01.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>tm2216899d1_ex1-01img02.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: tm2216899d1_ex1-01img02.jpg

</DOCUMENT>
</SEC-DOCUMENT>