Discontinued — last reported Q3 '25
Tax Credit Carryforward Valuation Allowance
International Business Machines Tax Credit Carryforward Valuation Allowance decreased by 6.5% to $1.14B in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 6.5%, from $1.22B to $1.14B. Over 4 years (FY 2021 to FY 2025), Tax Credit Carryforward Valuation Allowance shows an upward trend with a 6.7% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
How to read this metric
An increase signals management's reduced confidence in utilizing tax credits, while a decrease suggests improved prospects for tax savings.
Detailed definition
This is a contra-asset account established against deferred tax assets related to tax credit carryforwards when it is mo...
Peer comparison
Varies significantly based on profitability and tax jurisdiction; peers with stable earnings typically maintain lower valuation allowances.
tax_credit_carryforward_valuation_allowanceHistorical Data
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $883.00M | $770.00M | $765.00M | $1.22B | $1.14B |
| QoQ Change | — | -12.8% | -0.6% | +59.9% | -6.5% |
| YoY Change | — | -12.8% | -0.6% | +59.9% | -6.5% |
Tax Credit Carryforward Valuation Allowance at Other Companies
Frequently Asked Questions
- What is International Business Machines's tax credit carryforward valuation allowance?
- International Business Machines (IBM) reported tax credit carryforward valuation allowance of $1.14B in Q4 2025.
- How has International Business Machines's tax credit carryforward valuation allowance changed year-over-year?
- International Business Machines's tax credit carryforward valuation allowance decreased by 6.5% year-over-year, from $1.22B to $1.14B.
- What is the long-term trend for International Business Machines's tax credit carryforward valuation allowance?
- Over 4 years (2021 to 2025), International Business Machines's tax credit carryforward valuation allowance has grown at a 6.7% compound annual growth rate (CAGR), from $883.00M to $1.14B.
- What does tax credit carryforward valuation allowance mean?
- A reserve account reducing the value of tax credits that the company may not be able to use.