Reg FD Disclosure

Title of each class Capital stock, par value $.20 per share Trading symbol IBM Common Stock     UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549        FORM 8-K       CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934    Date of Report: February 26, 2024 (Date of earliest event reported)       INTERNATIONAL BUSINESS MACHINES CORPORATION (Exact name of registrant as specified in its charter)       New York   1-2360   13-0871985 (State of Incorporation)   (Commission File Number)   (IRS employer Identification No.)   One New Orchard Road     Armonk , New York   10504 (Address of principal executive offices)   (Zip Code)   914 - 499-1900 (Registrant’s telephone number)     Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:   ¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) ¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) ¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))   Securities registered pursuant to Section 12(b) of the Act:   Title of each class   Trading symbol(s)   Name of each exchange on which registered Capital stock, par value $.20 per share   IBM   New York Stock Exchange         NYSE Chicago 1.125% Notes due 2024   IBM 24A   New York Stock Exchange 2.875% Notes due 2025   IBM 25A   New York Stock Exchange 0.950% Notes due 2025   IBM 25B   New York Stock Exchange 0.875% Notes due 2025   IBM 25C   New York Stock Exchange 0.300% Notes due 2026   IBM 26B   New York Stock Exchange 1.250% Notes due 2027   IBM 27B   New York Stock Exchange 3.375% Notes due 2027   IBM 27F   New York Stock Exchange 0.300% Notes due 2028   IBM 28B   New York Stock Exchange 1.750% Notes due 2028   IBM 28A   New York Stock Exchange 1.500% Notes due 2029   IBM 29   New York Stock Exchange 0.875% Notes due 2030   IBM 30A   New York Stock Exchange 1.750% Notes due 2031   IBM 31   New York Stock Exchange 3.625% Notes due 2031   IBM 31B   New York Stock Exchange 0.650% Notes due 2032   IBM 32A   New York Stock Exchange 1.250% Notes due 2034   IBM 34   New York Stock Exchange 3.750% Notes due 2035   IBM 35   New York Stock Exchange 4.875% Notes due 2038   IBM 38   New York Stock Exchange 1.200% Notes due 2040   IBM 40   New York Stock Exchange 4.000% Notes due 2043   IBM 43   New York Stock Exchange 7.00% Debentures due 2025   IBM 25   New York Stock Exchange 6.22% Debentures due 2027   IBM 27   New York Stock Exchange 6.50% Debentures due 2028   IBM 28   New York Stock Exchange 5.875% Debentures due 2032   IBM 32D   New York Stock Exchange 7.00% Debentures due 2045   IBM 45   New York Stock Exchange 7.125% Debentures due 2096   IBM 96   New York Stock Exchange   Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).   Emerging growth company ¨   If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ¨             Item 7.01. Regulation FD Disclosure.   On February 26, 2024, IBM announced that it is updating its reporting segments in the first quarter of 2024. Exhibit 99.1 of this Form 8-K contains additional information that the Company posted on its Investor Relations website (www.ibm.com/investor/) about these updates.   The information in this Item 7.01, including Exhibit 99.1, is being furnished with the Commission and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934.   Item 9.01. Financial Statements and Exhibits.   (d) Exhibits   The following exhibit is being furnished as part of this report:   Exhibit No.   Description of Exhibit 99.1   Investor Relations Article, dated February 26, 2024 104   Cover Page Interactive Data File (embedded within the Inline XBRL document)   IBM’s web site (www.ibm.com) contains a significant amount of information about IBM, including financial and other information for investors (www.ibm.com/investor/). IBM encourages investors to visit its various web sites from time to time, as information is updated and new information is posted.   2     SIGNATURE   Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.   Date: February 26, 2024           By: /s/ Nicolás Fehring     Nicolás Fehring     Vice President and Controller   3