Non-Current Liabilities
Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued
International Business Machines Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued decreased by 21.2% to $1.23B in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued shows an upward trend with a 8.8% 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
Rising levels indicate increasing exposure to tax-related financial penalties or prolonged disputes with authorities.
Detailed definition
This captures the accrued interest and penalties associated with uncertain tax positions that have not been recognized....
Peer comparison
Typically correlated with the size of unrecognized tax benefits and the duration of tax audits.
Metric ID:
unrecognized_tax_benefits_interest_penaltiesHistorical Data
4 periods
| Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|
| Value | $956.00M | $1.32B | $1.56B | $1.23B |
| QoQ Change | — | +38.2% | +18.1% | -21.2% |
| YoY Change | — | +38.2% | +18.1% | -21.2% |
Range$956.00M – $1.56B
Avg YoY Growth+11.7%
Median YoY Growth+18.1%
Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued at Other Companies
Frequently Asked Questions
- What is International Business Machines's unrecognized tax benefits - income tax penalties and interest accrued?
- International Business Machines (IBM) reported unrecognized tax benefits - income tax penalties and interest accrued of $1.23B in Q4 2025.
- What is the long-term trend for International Business Machines's unrecognized tax benefits - income tax penalties and interest accrued?
- Over 3 years (2022 to 2025), International Business Machines's unrecognized tax benefits - income tax penalties and interest accrued has grown at a 8.8% compound annual growth rate (CAGR), from $956.00M to $1.23B.
- What does unrecognized tax benefits - income tax penalties and interest accrued mean?
- The estimated interest and penalties on disputed tax positions.