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Increase (decrease) in amount of unrecognized tax benefits

International Business Machines Increase (decrease) in amount of unrecognized tax benefits remained flat by 0.0% to -$555M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 2255.3%, from $25.75M to -$555M. Over 4 years (FY 2021 to FY 2025), Increase (decrease) in amount of unrecognized tax benefits shows a downward trend with a 99.2% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ1 2020
Last reportedQ4 2025Feb 24, 2026

How to read this metric

An increase suggests higher tax uncertainty or aggressive tax planning, while a decrease suggests resolution of past uncertainties.

Detailed definition

This represents the net change in the total reserve for uncertain tax positions during the reporting period. It reflects...

Peer comparison

Standard disclosure under ASC 740 regarding uncertain tax positions.

Metric ID: other_unrecognized_tax_benefits_period_increase_decrease

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$141M$19M$44M$103M-$2.22B
YoY Change-86.5%+131.6%+134.1%<-999%
Range-$2.22B$141M
CAGR+99.2%
Avg YoY Growth-519.0%
Median YoY Growth+22.5%

Frequently Asked Questions

What is International Business Machines's increase (decrease) in amount of unrecognized tax benefits?
International Business Machines (IBM) reported increase (decrease) in amount of unrecognized tax benefits of -$555M in Q4 2025.
How has International Business Machines's increase (decrease) in amount of unrecognized tax benefits changed year-over-year?
International Business Machines's increase (decrease) in amount of unrecognized tax benefits decreased by 2255.3% year-over-year, from $25.75M to -$555M.
What is the long-term trend for International Business Machines's increase (decrease) in amount of unrecognized tax benefits?
Over 4 years (2021 to 2025), International Business Machines's increase (decrease) in amount of unrecognized tax benefits has grown at a 99.2% compound annual growth rate (CAGR), from $141M to -$2.22B.
What does increase (decrease) in amount of unrecognized tax benefits mean?
The net change in the company's reserve for uncertain tax positions.