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Non-Current Liabilities

Unrecognized Tax Benefits

International Business Machines Unrecognized Tax Benefits decreased by 92.0% to $709M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 92.0%, from $8.88B to $709M. Over 5 years (FY 2020 to FY 2025), Unrecognized Tax Benefits shows a downward trend with a -39.2% 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 2020
Last reportedQ4 2025Feb 24, 2026

How to read this metric

A decrease indicates the resolution of tax uncertainties, while an increase suggests more aggressive tax positions or increased scrutiny from authorities.

Detailed definition

This reflects the portion of tax benefits claimed on tax returns that the company deems uncertain and has not yet recogn...

Peer comparison

Commonly reported by large multinational corporations with complex, multi-jurisdictional tax filings.

Metric ID: unrecognized_tax_benefits

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$8.71B$8.73B$8.77B$8.88B$709M
QoQ Change+0.2%+0.5%+1.2%-92.0%
YoY Change+0.2%+0.5%+1.2%-92.0%
Range$709M$8.88B
CAGR-91.9%
Avg YoY Growth-22.5%
Median YoY Growth+0.4%

Unrecognized Tax Benefits at Other Companies

Frequently Asked Questions

What is International Business Machines's unrecognized tax benefits?
International Business Machines (IBM) reported unrecognized tax benefits of $709M in Q4 2025.
How has International Business Machines's unrecognized tax benefits changed year-over-year?
International Business Machines's unrecognized tax benefits decreased by 92.0% year-over-year, from $8.88B to $709M.
What is the long-term trend for International Business Machines's unrecognized tax benefits?
Over 5 years (2020 to 2025), International Business Machines's unrecognized tax benefits has grown at a -39.2% compound annual growth rate (CAGR), from $8.57B to $709M.
What does unrecognized tax benefits mean?
Tax savings claimed that the company is not yet certain it will be allowed to keep.