Item 7.01. Regulation FD Disclosure.

Exhibit 99.1 to this Form 8-K contains information on IBM's fourth quarter 2021 discontinued operations that the company has posted on its Investor Relations website (www.ibm.com/investor/).

In an effort to provide investors with additional information regarding the company's results as determined by generally accepted accounting principles ("GAAP"), the company has disclosed in the attached investor relations article certain non-GAAP information, which management believes provides useful information to investors. The rationale for management's use of non-GAAP measures is included in Exhibit 99.1 to this Form 8-K.

The information in this Item 7.01, including Exhibit 99.1, is being furnished with the Commission and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

The following exhibit is being furnished as part of this report:




Exhibit No.                   Description of Exhibit
99.1            Investor Relations Article, dated November 29, 2021

The following exhibit is being filed as part of this report:




Exhibit No.                           Description of Exhibit
104            Cover Page Interactive Data File - the cover page interactive data
               file does not appear in the Interactive Data File because its XBRL
               tags are embedded within the Inline XBRL document

IBM's web site (www.ibm.com) contains a significant amount of information about IBM, including financial and other information for investors (www.ibm.com/investor/). IBM encourages investors to visit its various web sites from time to time, as information is updated and new information is posted.





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