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  <xs:element id="ibm_EBPAcquiredCompanyParticipantLoansTerm" abstract="false" name="EBPAcquiredCompanyParticipantLoansTerm" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
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  <xs:element id="ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination" abstract="false" name="EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
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  <xs:element id="ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram" abstract="false" name="EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
  <xs:element id="ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" abstract="false" name="EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
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  <xs:element id="ibm_UncertainTaxPositionsTakenOrExpectedToBeTaken" abstract="false" name="UncertainTaxPositionsTakenOrExpectedToBeTaken" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
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  <xs:element id="ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements" abstract="false" name="TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
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</xs:schema>
