What is International Business Machines's liability for uncertain tax positions noncurrent?

International Business Machines (IBM) reported liability for uncertain tax positions noncurrent of $5.67B in Q4 2025.

What is the long-term trend for International Business Machines's liability for uncertain tax positions noncurrent?

Over 3 years (2022 to 2025), International Business Machines's liability for uncertain tax positions noncurrent has grown at a -4.0% compound annual growth rate (CAGR), from $6.40B to $5.67B.

Non-Current Liabilities

Liability For Uncertain Tax Positions Noncurrent

International Business Machines Liability For Uncertain Tax Positions Noncurrent decreased by 17.4% to $5.67B in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Liability For Uncertain Tax Positions Noncurrent shows a downward trend with a -4.0% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement

SectionNon-Current Liabilities

CategoryRisk

SignalLower is better

VolatilityModerate

First reportedQ4 2022

Last reportedQ4 2025Feb 24, 2026

How to read this metric

An increase suggests higher tax audit risk or aggressive tax planning, while a decrease indicates the resolution of past tax uncertainties.

Detailed definition

This represents the estimated liability for tax positions taken by the company that may be challenged by tax authorities...

Peer comparison

Standard for multinational corporations operating in multiple jurisdictions with complex tax environments.

Metric ID: non_current_liabilities_liability_for_uncertain_tax_posi_541f68

Historical Data

4 periods

	Q4 '22	Q4 '23	Q4 '24	Q4 '25
Value	$6.40B	$6.92B	$6.87B	$5.67B
QoQ Change	—	+8.0%	-0.7%	-17.4%
YoY Change	—	+8.0%	-0.7%	-17.4%

Range$5.67B – $6.92B

Avg YoY Growth-3.4%

Median YoY Growth-0.7%

Current Streak2 quarters decline

Liability For Uncertain Tax Positions Noncurrent at Other Companies

JabilJBL View metric

Frequently Asked Questions

What is International Business Machines's liability for uncertain tax positions noncurrent?: International Business Machines (IBM) reported liability for uncertain tax positions noncurrent of $5.67B in Q4 2025.
What is the long-term trend for International Business Machines's liability for uncertain tax positions noncurrent?: Over 3 years (2022 to 2025), International Business Machines's liability for uncertain tax positions noncurrent has grown at a -4.0% compound annual growth rate (CAGR), from $6.40B to $5.67B.
What does liability for uncertain tax positions noncurrent mean?: The estimated amount set aside for potential tax payments resulting from disputed tax filings.