<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2026 Workiva-->
<!--r:019e1d57-3ad5-740a-9d78-6b105403a553,g:2a87ce2c-5129-48d5-ba6b-6a03a46eed2b-->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:roleRef roleURI="http://ibm.com/role/Cover" xlink:type="simple" xlink:href="ibm-20260626.xsd#Cover"/>
  <link:presentationLink xlink:role="http://ibm.com/role/Cover" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_dei_CoverAbstract_019e1d57-bc62-732d-9b20-86be6165b25a" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_CoverAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentInformationTable_019e1d57-bc62-7fea-9671-1910bdd3e354" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentInformationTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_019e1d57-bc62-732d-9b20-86be6165b25a" xlink:to="loc_dei_DocumentInformationTable_019e1d57-bc62-7fea-9671-1910bdd3e354" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentInformationDocumentAxis_019e1d57-bc62-771e-b8be-3c90896e5f5e" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentInformationDocumentAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_DocumentInformationTable_019e1d57-bc62-7fea-9671-1910bdd3e354" xlink:to="loc_dei_DocumentInformationDocumentAxis_019e1d57-bc62-771e-b8be-3c90896e5f5e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentDomain_019e1d57-bc62-7215-a49e-4c04459569fe" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_DocumentInformationDocumentAxis_019e1d57-bc62-771e-b8be-3c90896e5f5e" xlink:to="loc_dei_DocumentDomain_019e1d57-bc62-7215-a49e-4c04459569fe" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-74aa-9b7b-77ffa8c379dd" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_DocumentInformationTable_019e1d57-bc62-7fea-9671-1910bdd3e354" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-74aa-9b7b-77ffa8c379dd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-7a45-a5f9-544ae137dfbd" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-74aa-9b7b-77ffa8c379dd" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-7a45-a5f9-544ae137dfbd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-7cec-9ea7-a7c9648ff8be" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-7a45-a5f9-544ae137dfbd" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-7cec-9ea7-a7c9648ff8be" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentInformationLineItems_019e1d57-bc62-76a5-b728-f5bd388d3a1b" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentInformationLineItems"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_DocumentInformationTable_019e1d57-bc62-7fea-9671-1910bdd3e354" xlink:to="loc_dei_DocumentInformationLineItems_019e1d57-bc62-76a5-b728-f5bd388d3a1b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentType_019e1d57-bc62-7b3c-9465-b77ac0be31f0" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentType"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_DocumentInformationLineItems_019e1d57-bc62-76a5-b728-f5bd388d3a1b" xlink:to="loc_dei_DocumentType_019e1d57-bc62-7b3c-9465-b77ac0be31f0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityRegistrantName_019e1d57-bc62-7e04-8d73-e7513e4a6a68" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityRegistrantName"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_DocumentInformationLineItems_019e1d57-bc62-76a5-b728-f5bd388d3a1b" xlink:to="loc_dei_EntityRegistrantName_019e1d57-bc62-7e04-8d73-e7513e4a6a68" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCentralIndexKey_019e1d57-bc62-76cd-ba5e-f5af94a64e07" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityCentralIndexKey"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_DocumentInformationLineItems_019e1d57-bc62-76a5-b728-f5bd388d3a1b" xlink:to="loc_dei_EntityCentralIndexKey_019e1d57-bc62-76cd-ba5e-f5af94a64e07" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_AmendmentFlag_019e1d57-bc62-704a-bfac-033f6e1c652e" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_AmendmentFlag"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_DocumentInformationLineItems_019e1d57-bc62-76a5-b728-f5bd388d3a1b" xlink:to="loc_dei_AmendmentFlag_019e1d57-bc62-704a-bfac-033f6e1c652e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanStatementofNetAssetAvailableforBenefitStatement" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanStatementofNetAssetAvailableforBenefitStatement"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanStatementofNetAssetAvailableforBenefitStatement" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract_019e1d57-bc62-775a-96ba-23958d7e14d9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable_019e2805-6ceb-7275-9fbf-e14a454dd58c" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract_019e1d57-bc62-775a-96ba-23958d7e14d9" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable_019e2805-6ceb-7275-9fbf-e14a454dd58c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e2805-6ceb-7d09-808d-3bfec2e6ce36" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable_019e2805-6ceb-7275-9fbf-e14a454dd58c" xlink:to="loc_dei_LegalEntityAxis_019e2805-6ceb-7d09-808d-3bfec2e6ce36" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e2805-6ceb-7a59-8d8b-c7c9399b12c7" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e2805-6ceb-7d09-808d-3bfec2e6ce36" xlink:to="loc_dei_EntityDomain_019e2805-6ceb-7a59-8d8b-c7c9399b12c7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e2805-6ceb-75c2-8bdd-2e92f9d7280f" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e2805-6ceb-7a59-8d8b-c7c9399b12c7" xlink:to="loc_ibm_EBP001Member_019e2805-6ceb-75c2-8bdd-2e92f9d7280f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable_019e2805-6ceb-7275-9fbf-e14a454dd58c" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e2805-6ceb-7efc-96f9-7b246ca5361d" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e2805-6ceb-7efc-96f9-7b246ca5361d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue_019e2805-6ceb-70b5-9bf5-4bb6ef62d6f9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue_019e2805-6ceb-70b5-9bf5-4bb6ef62d6f9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_019e5647-2c9b-7d79-9bdb-ef26e7863c7b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_019e5647-2c9b-7d79-9bdb-ef26e7863c7b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant_019e2805-6ceb-7007-b618-477294970fb5" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant_019e2805-6ceb-7007-b618-477294970fb5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPIncomeSalesProceedsAndOtherReceivables_019e2805-6ceb-7420-b0e2-edc4b0d71a60" xlink:href="ibm-20260626.xsd#ibm_EBPIncomeSalesProceedsAndOtherReceivables"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:to="loc_ibm_EBPIncomeSalesProceedsAndOtherReceivables_019e2805-6ceb-7420-b0e2-edc4b0d71a60" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReceivable_019e2805-6ceb-7460-bca0-8ee4bf32fa6e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivable"/>
    <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanReceivable_019e2805-6ceb-7460-bca0-8ee4bf32fa6e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalAssets_019e2805-6ceb-7a2b-b895-79f7a9b99255" xlink:href="ibm-20260626.xsd#ibm_EBPTotalAssets"/>
    <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:to="loc_ibm_EBPTotalAssets_019e2805-6ceb-7a2b-b895-79f7a9b99255" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase_019e2805-6ceb-7690-ae38-35bcc2ce9ce2" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase"/>
    <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase_019e2805-6ceb-7690-ae38-35bcc2ce9ce2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanLiability_019e2805-6ceb-7d80-a722-899819145cdb" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanLiability"/>
    <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanLiability_019e2805-6ceb-7d80-a722-899819145cdb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019e2805-6ceb-722a-b783-22397bc36063" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
    <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e2805-6ceb-7c94-aa52-373e99f8034a" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019e2805-6ceb-722a-b783-22397bc36063" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanStatementofChangeinNetAssetAvailableforBenefitStatement" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanStatementofChangeinNetAssetAvailableforBenefitStatement"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanStatementofChangeinNetAssetAvailableforBenefitStatement" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract_019e1d57-bc62-76dc-aa81-c0270c3d2a53" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable_019e2807-15b9-7269-b8f9-6cfd55334c09" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract_019e1d57-bc62-76dc-aa81-c0270c3d2a53" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable_019e2807-15b9-7269-b8f9-6cfd55334c09" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e2807-15b9-7232-8637-b3fc764f4f1b" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable_019e2807-15b9-7269-b8f9-6cfd55334c09" xlink:to="loc_dei_LegalEntityAxis_019e2807-15b9-7232-8637-b3fc764f4f1b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e2807-15b9-7e94-aa0e-c0c887f36464" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e2807-15b9-7232-8637-b3fc764f4f1b" xlink:to="loc_dei_EntityDomain_019e2807-15b9-7e94-aa0e-c0c887f36464" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e2807-15b9-7219-807a-f712df8a53d5" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e2807-15b9-7e94-aa0e-c0c887f36464" xlink:to="loc_ibm_EBP001Member_019e2807-15b9-7219-807a-f712df8a53d5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable_019e2807-15b9-7269-b8f9-6cfd55334c09" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment_019e2807-15b9-7929-943c-51183cdeee08" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment_019e2807-15b9-7929-943c-51183cdeee08" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment_019e2807-15b9-71f8-a2d6-0a2202d47105" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment_019e2807-15b9-71f8-a2d6-0a2202d47105" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment_019e2807-15b9-7f79-98d5-3da1ad32758f" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment_019e2807-15b9-7f79-98d5-3da1ad32758f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_019e6203-ed14-7dad-bf75-ae10f7c0a4bd" xlink:href="ibm-20260626.xsd#ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_019e6203-ed14-7dad-bf75-ae10f7c0a4bd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant_019e2807-15b9-744c-b75f-8c391f22fed6" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant_019e2807-15b9-744c-b75f-8c391f22fed6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution_019e2807-15b9-765c-a56e-2542097da92f" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution"/>
    <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution_019e2807-15b9-765c-a56e-2542097da92f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan_019e2807-15b9-72c7-a19a-5ccfc1ab54f7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan"/>
    <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan_019e2807-15b9-72c7-a19a-5ccfc1ab54f7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit_019e6203-ed14-7ce7-894e-b8ec9c4b2528" xlink:href="ibm-20260626.xsd#ibm_TotalAdditionsToNetAssetAvailableForBenefit"/>
    <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit_019e6203-ed14-7ce7-894e-b8ec9c4b2528" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant_019e2807-15b9-700d-b948-f01d5e10e7d3" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant"/>
    <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant_019e2807-15b9-700d-b948-f01d5e10e7d3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense_019e2807-15b9-74ab-b88a-57482ceed018" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense"/>
    <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense_019e2807-15b9-74ab-b88a-57482ceed018" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_019e2807-15b9-7175-8fc1-ebc1aed86c05" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease"/>
    <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_019e2807-15b9-7175-8fc1-ebc1aed86c05" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease_019e2807-15b9-7543-bb3f-eda8e42d41be" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease"/>
    <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease_019e2807-15b9-7543-bb3f-eda8e42d41be" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019e2807-15b9-76da-80d1-6bf0dcf6fc57" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
    <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019e2807-15b9-76da-80d1-6bf0dcf6fc57" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019ea8ae-9ed4-7463-a16e-aa62eecbddd1" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
    <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e2807-15b9-75d4-81ce-b14295b5e9f7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019ea8ae-9ed4-7463-a16e-aa62eecbddd1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanDescriptionofPlan" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanDescriptionofPlan"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanDescriptionofPlan" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract_019e1d57-bc62-71e6-a491-cc0ad8c17dcb" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bc62-781b-bf06-68134b556e82" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract_019e1d57-bc62-71e6-a491-cc0ad8c17dcb" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bc62-781b-bf06-68134b556e82" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-7316-9fab-04a9d6bae1f3" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bc62-781b-bf06-68134b556e82" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-7316-9fab-04a9d6bae1f3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-754f-bbd1-d92a836c1840" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-7316-9fab-04a9d6bae1f3" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-754f-bbd1-d92a836c1840" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-7837-b5ce-b7cb99a77732" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-754f-bbd1-d92a836c1840" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-7837-b5ce-b7cb99a77732" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-72c8-8f4c-7f9118b455c0" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bc62-781b-bf06-68134b556e82" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-72c8-8f4c-7f9118b455c0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock_019e1d57-bc62-7a31-adc6-f51ecf4aa570" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-72c8-8f4c-7f9118b455c0" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock_019e1d57-bc62-7a31-adc6-f51ecf4aa570" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock_019e6a01-0050-7654-8a3b-136d38c0faee" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-72c8-8f4c-7f9118b455c0" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock_019e6a01-0050-7654-8a3b-136d38c0faee" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanSummaryofAccountingPolicy" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanSummaryofAccountingPolicy"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanSummaryofAccountingPolicy" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract_019e1d57-bc62-74c4-963d-1c0e06a066a1" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_019e1d57-bc62-762a-b4c0-839b8b542689" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract_019e1d57-bc62-74c4-963d-1c0e06a066a1" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_019e1d57-bc62-762a-b4c0-839b8b542689" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-7c3f-b2a7-a647a47e26cc" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_019e1d57-bc62-762a-b4c0-839b8b542689" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-7c3f-b2a7-a647a47e26cc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-7a97-9d8e-ac778e41f1a7" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-7c3f-b2a7-a647a47e26cc" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-7a97-9d8e-ac778e41f1a7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-7747-a482-6fb4063e7d20" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-7a97-9d8e-ac778e41f1a7" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-7747-a482-6fb4063e7d20" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_019e1d57-bc62-79ab-bb52-7afc6871fd89" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_019e1d57-bc62-762a-b4c0-839b8b542689" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_019e1d57-bc62-79ab-bb52-7afc6871fd89" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock_019e1d57-bc62-7b2b-ad11-5c2dc919711b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_019e1d57-bc62-79ab-bb52-7afc6871fd89" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock_019e1d57-bc62-7b2b-ad11-5c2dc919711b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanFairValueandNAV" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanFairValueandNAV"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanFairValueandNAV" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract_019e27f4-ded1-76f4-90a8-d1a464509f7d" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e27f4-ded1-7fe8-91e9-a2cc1dbe5d6e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract_019e27f4-ded1-76f4-90a8-d1a464509f7d" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e27f4-ded1-7fe8-91e9-a2cc1dbe5d6e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e27f4-ded1-7b29-91a2-b0fa6fd137f7" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e27f4-ded1-7fe8-91e9-a2cc1dbe5d6e" xlink:to="loc_dei_LegalEntityAxis_019e27f4-ded1-7b29-91a2-b0fa6fd137f7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e27f4-ded1-759f-8360-47cd0f8bc147" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e27f4-ded1-7b29-91a2-b0fa6fd137f7" xlink:to="loc_dei_EntityDomain_019e27f4-ded1-759f-8360-47cd0f8bc147" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e27f4-ded1-7b97-8f20-725b33c5d0d7" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e27f4-ded1-759f-8360-47cd0f8bc147" xlink:to="loc_ibm_EBP001Member_019e27f4-ded1-7b97-8f20-725b33c5d0d7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeAxis_019e9869-27e1-7576-9ad9-5d286908ebf3" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e27f4-ded1-7fe8-91e9-a2cc1dbe5d6e" xlink:to="loc_us-gaap_InvestmentTypeAxis_019e9869-27e1-7576-9ad9-5d286908ebf3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_019e9869-27e1-729c-890b-5087038e4256" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeAxis_019e9869-27e1-7576-9ad9-5d286908ebf3" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_019e9869-27e1-729c-890b-5087038e4256" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpOtherInvestmentMember_019e9869-27e1-7adc-a4a9-2a830b570cd4" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpOtherInvestmentMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e9869-27e1-729c-890b-5087038e4256" xlink:to="loc_us-gaap-ebp_EbpOtherInvestmentMember_019e9869-27e1-7adc-a4a9-2a830b570cd4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e27f4-ded1-7970-b5e6-f3dcb275b479" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e27f4-ded1-7fe8-91e9-a2cc1dbe5d6e" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e27f4-ded1-7970-b5e6-f3dcb275b479" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock_019e27f4-ded1-7916-a7cf-1227562589af" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e27f4-ded1-7970-b5e6-f3dcb275b479" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock_019e27f4-ded1-7916-a7cf-1227562589af" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanDerivative" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanDerivative"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanDerivative" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeAbstract_019e1d57-bc62-7c62-92f4-53201dd934d2" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeTable_019e2cb4-9be5-713e-b4b2-d2ccef0b7601" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EbpDerivativeAbstract_019e1d57-bc62-7c62-92f4-53201dd934d2" xlink:to="loc_us-gaap-ebp_EbpDerivativeTable_019e2cb4-9be5-713e-b4b2-d2ccef0b7601" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-7c4e-90d2-48a9cacf47bf" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EbpDerivativeTable_019e2cb4-9be5-713e-b4b2-d2ccef0b7601" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-7c4e-90d2-48a9cacf47bf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-7106-a487-84e0e88bb474" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-7c4e-90d2-48a9cacf47bf" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-7106-a487-84e0e88bb474" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-7063-9267-67264f24c3c6" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-7106-a487-84e0e88bb474" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-7063-9267-67264f24c3c6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeLineItems_019e2cb4-9be5-71fc-b9e2-932e3e8e498c" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EbpDerivativeTable_019e2cb4-9be5-713e-b4b2-d2ccef0b7601" xlink:to="loc_us-gaap-ebp_EbpDerivativeLineItems_019e2cb4-9be5-71fc-b9e2-932e3e8e498c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeTextBlock_019e2cb4-9be5-70e8-aa56-553988e1eee8" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EbpDerivativeLineItems_019e2cb4-9be5-71fc-b9e2-932e3e8e498c" xlink:to="loc_us-gaap-ebp_EbpDerivativeTextBlock_019e2cb4-9be5-70e8-aa56-553988e1eee8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanFullyBenefitResponsiveInvestment" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanFullyBenefitResponsiveInvestment"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanFullyBenefitResponsiveInvestment" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractAbstract_019e1d57-bc62-7169-877b-116d7cdb9dad" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-757c-8f70-4d80dffbc240" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractAbstract_019e1d57-bc62-7169-877b-116d7cdb9dad" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-757c-8f70-4d80dffbc240" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e4196-089d-7914-8463-593d11876959" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-757c-8f70-4d80dffbc240" xlink:to="loc_dei_LegalEntityAxis_019e4196-089d-7914-8463-593d11876959" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e4196-089d-7823-be9e-e4e84007e7c6" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e4196-089d-7914-8463-593d11876959" xlink:to="loc_dei_EntityDomain_019e4196-089d-7823-be9e-e4e84007e7c6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e4196-089d-76ed-9c6b-e0d0196cb1c9" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e4196-089d-7823-be9e-e4e84007e7c6" xlink:to="loc_ibm_EBP001Member_019e4196-089d-76ed-9c6b-e0d0196cb1c9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems_019e1d57-bc62-7232-b0dc-890cd0f0c2ab" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-757c-8f70-4d80dffbc240" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems_019e1d57-bc62-7232-b0dc-890cd0f0c2ab" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock_019e4196-089d-7ff1-801c-2e1f8cb178b2" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems_019e1d57-bc62-7232-b0dc-890cd0f0c2ab" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock_019e4196-089d-7ff1-801c-2e1f8cb178b2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanTaxStatus" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanTaxStatus"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanTaxStatus" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract_019e1d57-bc62-7d82-b2a6-805844080362" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_019e1d57-bc62-7c45-9ac0-42acd0c26eb7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract_019e1d57-bc62-7d82-b2a6-805844080362" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_019e1d57-bc62-7c45-9ac0-42acd0c26eb7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e6aa6-0ff3-7952-9164-1750fa99dfd1" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_019e1d57-bc62-7c45-9ac0-42acd0c26eb7" xlink:to="loc_dei_LegalEntityAxis_019e6aa6-0ff3-7952-9164-1750fa99dfd1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e6aa6-0ff3-7e58-8299-159f1b9fdb88" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e6aa6-0ff3-7952-9164-1750fa99dfd1" xlink:to="loc_dei_EntityDomain_019e6aa6-0ff3-7e58-8299-159f1b9fdb88" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e6aa6-0ff3-7eb8-bdd7-cb2cd6c7dca9" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e6aa6-0ff3-7e58-8299-159f1b9fdb88" xlink:to="loc_ibm_EBP001Member_019e6aa6-0ff3-7eb8-bdd7-cb2cd6c7dca9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems_019e6aa6-0ff3-7afb-8d55-36e50ff27e7d" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_019e1d57-bc62-7c45-9ac0-42acd0c26eb7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems_019e6aa6-0ff3-7afb-8d55-36e50ff27e7d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock_019e6aa6-0ff3-77ae-b28f-f0ea23fb0feb" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems_019e6aa6-0ff3-7afb-8d55-36e50ff27e7d" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock_019e6aa6-0ff3-77ae-b28f-f0ea23fb0feb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanReconciliationofFinancialStatementtoForm5500" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanReconciliationofFinancialStatementtoForm5500"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanReconciliationofFinancialStatementtoForm5500" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract_019e1d57-bc62-7114-a69b-a56cda8e7bfc" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e65a6-43b8-7c1e-9e5d-4977e43b08c8" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract_019e1d57-bc62-7114-a69b-a56cda8e7bfc" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e65a6-43b8-7c1e-9e5d-4977e43b08c8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e65a6-43b8-79f7-8f87-5df61a1204e6" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e65a6-43b8-7c1e-9e5d-4977e43b08c8" xlink:to="loc_dei_LegalEntityAxis_019e65a6-43b8-79f7-8f87-5df61a1204e6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e65a6-43b8-7f03-a6d7-f907c231a153" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e65a6-43b8-79f7-8f87-5df61a1204e6" xlink:to="loc_dei_EntityDomain_019e65a6-43b8-7f03-a6d7-f907c231a153" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e65a6-5911-7bc8-803d-42b920b85108" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e65a6-43b8-7f03-a6d7-f907c231a153" xlink:to="loc_ibm_EBP001Member_019e65a6-5911-7bc8-803d-42b920b85108" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e65a6-43b8-779e-8884-6bb293a76e11" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e65a6-43b8-7c1e-9e5d-4977e43b08c8" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e65a6-43b8-779e-8884-6bb293a76e11" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock_019e65a6-43b8-73da-8153-d679b2d9069a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e65a6-43b8-779e-8884-6bb293a76e11" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock_019e65a6-43b8-73da-8153-d679b2d9069a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanRelatedPartyandPartyinInterestTransactions" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanRelatedPartyandPartyinInterestTransactions"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanRelatedPartyandPartyinInterestTransactions" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract_019e1d57-bc62-721e-bb1d-e12631f18161" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_019e1d57-bc62-794f-a5d4-8d213777039b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract_019e1d57-bc62-721e-bb1d-e12631f18161" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_019e1d57-bc62-794f-a5d4-8d213777039b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-78e3-933b-871f534cd27f" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_019e1d57-bc62-794f-a5d4-8d213777039b" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-78e3-933b-871f534cd27f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-71ba-95c1-50a9a21ac685" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-78e3-933b-871f534cd27f" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-71ba-95c1-50a9a21ac685" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-7b1e-9877-f4ab4d3a0036" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-71ba-95c1-50a9a21ac685" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-7b1e-9877-f4ab4d3a0036" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_019e1d57-bc62-7d99-843b-655547d25b96" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_019e1d57-bc62-794f-a5d4-8d213777039b" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_019e1d57-bc62-7d99-843b-655547d25b96" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock_019e1d57-bc62-788d-a4b1-ef314edee9d6" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_019e1d57-bc62-7d99-843b-655547d25b96" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock_019e1d57-bc62-788d-a4b1-ef314edee9d6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanScheduleReportableTransaction" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanScheduleReportableTransaction"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanScheduleReportableTransaction" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract_019e61c2-9a05-7315-bdae-ab8b5b7ca5cd" xlink:href="ibm-20260626.xsd#ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_019e6595-b162-76fe-b1b5-cf72a9e33a3e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract_019e61c2-9a05-7315-bdae-ab8b5b7ca5cd" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_019e6595-b162-76fe-b1b5-cf72a9e33a3e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e6595-b162-721f-b9d9-bb06a78b63a2" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_019e6595-b162-76fe-b1b5-cf72a9e33a3e" xlink:to="loc_dei_LegalEntityAxis_019e6595-b162-721f-b9d9-bb06a78b63a2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e6595-b162-7dc0-830e-13294fefa2aa" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e6595-b162-721f-b9d9-bb06a78b63a2" xlink:to="loc_dei_EntityDomain_019e6595-b162-7dc0-830e-13294fefa2aa" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e6595-b162-707e-92eb-d49afa00f522" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e6595-b162-7dc0-830e-13294fefa2aa" xlink:to="loc_ibm_EBP001Member_019e6595-b162-707e-92eb-d49afa00f522" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6595-b162-72fa-aed2-36586963f8ce" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_019e6595-b162-76fe-b1b5-cf72a9e33a3e" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6595-b162-72fa-aed2-36586963f8ce" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock_019e6595-b162-76b0-a64b-654eb7498be9" xlink:href="ibm-20260626.xsd#ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6595-b162-72fa-aed2-36586963f8ce" xlink:to="loc_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock_019e6595-b162-76b0-a64b-654eb7498be9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanScheduleDelinquentParticipantContribution" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanScheduleDelinquentParticipantContribution"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanScheduleDelinquentParticipantContribution" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract_019e6ace-3505-7a88-a2d1-8909c73e2195" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_019e6acf-9cfc-7ba2-906f-8187e7e3c17f" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract_019e6ace-3505-7a88-a2d1-8909c73e2195" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_019e6acf-9cfc-7ba2-906f-8187e7e3c17f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e6af1-8f3f-7c99-8d12-b068382eee4b" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_019e6acf-9cfc-7ba2-906f-8187e7e3c17f" xlink:to="loc_dei_LegalEntityAxis_019e6af1-8f3f-7c99-8d12-b068382eee4b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e6af1-8f3f-7af0-bd38-748f6aba9bbf" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e6af1-8f3f-7c99-8d12-b068382eee4b" xlink:to="loc_dei_EntityDomain_019e6af1-8f3f-7af0-bd38-748f6aba9bbf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e6b57-388d-7a38-aed6-0038ccf804b5" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e6af1-8f3f-7af0-bd38-748f6aba9bbf" xlink:to="loc_ibm_EBP001Member_019e6b57-388d-7a38-aed6-0038ccf804b5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6af1-8f3f-7fa7-a81e-782d5ddfa3bd" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_019e6acf-9cfc-7ba2-906f-8187e7e3c17f" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6af1-8f3f-7fa7-a81e-782d5ddfa3bd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock_019e6af1-8f3f-79fa-8c71-21ac8d0a9881" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6af1-8f3f-7fa7-a81e-782d5ddfa3bd" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock_019e6af1-8f3f-79fa-8c71-21ac8d0a9881" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanScheduleAssetHeldforInvestment" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanScheduleAssetHeldforInvestment"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanScheduleAssetHeldforInvestment" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract_019e1d57-bc62-761d-94a6-318ccb0f98ce" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e4599-61be-7391-95c2-10cd145da172" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract_019e1d57-bc62-761d-94a6-318ccb0f98ce" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e4599-61be-7391-95c2-10cd145da172" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e4599-7d8b-7b92-ba26-c1a2e330b196" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e4599-61be-7391-95c2-10cd145da172" xlink:to="loc_dei_LegalEntityAxis_019e4599-7d8b-7b92-ba26-c1a2e330b196" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e4599-aa7e-7afb-999d-aba1c0e8492d" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e4599-7d8b-7b92-ba26-c1a2e330b196" xlink:to="loc_dei_EntityDomain_019e4599-aa7e-7afb-999d-aba1c0e8492d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e4599-d113-7cae-8b16-c3dcb3b4996e" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e4599-aa7e-7afb-999d-aba1c0e8492d" xlink:to="loc_ibm_EBP001Member_019e4599-d113-7cae-8b16-c3dcb3b4996e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e459a-083c-7e9b-856a-82edc89ed01e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e4599-61be-7391-95c2-10cd145da172" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e459a-083c-7e9b-856a-82edc89ed01e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock_019e459a-3d8f-7eca-b8d4-38596c1e3036" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e459a-083c-7e9b-856a-82edc89ed01e" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock_019e459a-3d8f-7eca-b8d4-38596c1e3036" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanSummaryofAccountingPolicyPolicies" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanSummaryofAccountingPolicyPolicies"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanSummaryofAccountingPolicyPolicies" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract_019e1d57-bc62-7361-80f4-46aa6c531b55" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_019e1d57-bc62-7dcb-800b-7c636330684e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract_019e1d57-bc62-7361-80f4-46aa6c531b55" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_019e1d57-bc62-7dcb-800b-7c636330684e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-776a-aae1-166a6d64db56" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_019e1d57-bc62-7dcb-800b-7c636330684e" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-776a-aae1-166a6d64db56" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-7187-9b55-709d2fb2eea5" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-776a-aae1-166a6d64db56" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-7187-9b55-709d2fb2eea5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-781f-b128-f6c4238bcdad" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-7187-9b55-709d2fb2eea5" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-781f-b128-f6c4238bcdad" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_019e1d57-bc62-78f6-aa70-d4f1447a70da" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_019e1d57-bc62-7dcb-800b-7c636330684e" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_019e1d57-bc62-78f6-aa70-d4f1447a70da" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock_019e1d57-bc62-7dc0-876e-25bfe850f705" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_019e1d57-bc62-78f6-aa70-d4f1447a70da" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock_019e1d57-bc62-7dc0-876e-25bfe850f705" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock_019e1d57-bc62-731f-9a96-6217fa0d25cc" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_019e1d57-bc62-78f6-aa70-d4f1447a70da" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock_019e1d57-bc62-731f-9a96-6217fa0d25cc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock_019e1d57-bc62-706c-b505-b503dac54e3e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_019e1d57-bc62-78f6-aa70-d4f1447a70da" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock_019e1d57-bc62-706c-b505-b503dac54e3e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock_019ea92d-dc9c-7265-a7a3-9eaa406c39d3" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_019e1d57-bc62-78f6-aa70-d4f1447a70da" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock_019ea92d-dc9c-7265-a7a3-9eaa406c39d3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanDescriptionofPlanTables" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanDescriptionofPlanTables"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanDescriptionofPlanTables" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract_019e1d57-bc62-71f4-9767-af84a44648d3" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanSummaryofAccountingPolicyTables" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanSummaryofAccountingPolicyTables"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanSummaryofAccountingPolicyTables" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract_019e1d57-bc62-702d-ab13-1bf89a5c81ba" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanFairValueandNAVTables" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanFairValueandNAVTables"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanFairValueandNAVTables" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract_019e1d57-bc62-76a4-953e-e1a9789f7476" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e27f1-bdf7-74be-99dc-680be685ce0d" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract_019e1d57-bc62-76a4-953e-e1a9789f7476" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e27f1-bdf7-74be-99dc-680be685ce0d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e27f1-bdf7-7815-ad41-7df9e646a2f8" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e27f1-bdf7-74be-99dc-680be685ce0d" xlink:to="loc_dei_LegalEntityAxis_019e27f1-bdf7-7815-ad41-7df9e646a2f8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e27f1-bdf7-7a51-ba47-4443f3ee21f0" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e27f1-bdf7-7815-ad41-7df9e646a2f8" xlink:to="loc_dei_EntityDomain_019e27f1-bdf7-7a51-ba47-4443f3ee21f0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e27f1-bdf7-7d76-a883-d4de3574f970" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e27f1-bdf7-7a51-ba47-4443f3ee21f0" xlink:to="loc_ibm_EBP001Member_019e27f1-bdf7-7d76-a883-d4de3574f970" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e27f1-bdf7-769d-a3fa-95c5309ce3b1" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e27f1-bdf7-74be-99dc-680be685ce0d" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e27f1-bdf7-769d-a3fa-95c5309ce3b1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock_019e27f1-bdf7-70ae-897c-69e1def08e79" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e27f1-bdf7-769d-a3fa-95c5309ce3b1" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock_019e27f1-bdf7-70ae-897c-69e1def08e79" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanReconciliationofFinancialStatementtoForm5500Tables" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanReconciliationofFinancialStatementtoForm5500Tables"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanReconciliationofFinancialStatementtoForm5500Tables" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract_019e1d57-bc62-7047-9e66-343f4d3e157b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e65a8-661c-7a73-b45e-faac29ca3327" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract_019e1d57-bc62-7047-9e66-343f4d3e157b" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e65a8-661c-7a73-b45e-faac29ca3327" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-7457-a56a-901e62462109" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e65a8-661c-7a73-b45e-faac29ca3327" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-7457-a56a-901e62462109" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-7575-b8bf-2cd669ecacc4" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-7457-a56a-901e62462109" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-7575-b8bf-2cd669ecacc4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-7b84-95e5-6cdd298df5b5" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-7575-b8bf-2cd669ecacc4" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-7b84-95e5-6cdd298df5b5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e1d57-bc62-75ea-8ee8-e866a7340af4" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e65a8-661c-7a73-b45e-faac29ca3327" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e1d57-bc62-75ea-8ee8-e866a7340af4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPEmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500TableTextBlock_019e6197-a315-7d94-8178-b4b9978e8864" xlink:href="ibm-20260626.xsd#ibm_EBPEmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500TableTextBlock"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e1d57-bc62-75ea-8ee8-e866a7340af4" xlink:to="loc_ibm_EBPEmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500TableTextBlock_019e6197-a315-7d94-8178-b4b9978e8864" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock_019e61a0-6593-75b7-9a34-f34cc81aa79b" xlink:href="ibm-20260626.xsd#ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e1d57-bc62-75ea-8ee8-e866a7340af4" xlink:to="loc_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock_019e61a0-6593-75b7-9a34-f34cc81aa79b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanDescriptionofPlanDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanDescriptionofPlanDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanDescriptionofPlanDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract_019e1d57-bc62-788a-9485-7fe86405a1d2" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bc62-7cf9-b788-ecb4357cbbf9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract_019e1d57-bc62-788a-9485-7fe86405a1d2" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bc62-7cf9-b788-ecb4357cbbf9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-76fd-b731-c6d941c000ba" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bc62-7cf9-b788-ecb4357cbbf9" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-76fd-b731-c6d941c000ba" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-799a-9f21-03273c0ca84f" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-76fd-b731-c6d941c000ba" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-799a-9f21-03273c0ca84f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-7f7b-b045-bcaed50901be" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-799a-9f21-03273c0ca84f" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-7f7b-b045-bcaed50901be" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_019e1d57-bc62-703e-8afd-236766e69461" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bc62-7cf9-b788-ecb4357cbbf9" xlink:to="loc_srt_RangeAxis_019e1d57-bc62-703e-8afd-236766e69461" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_019e1d57-bc62-74ad-89bc-4d6e6d8529b3" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeAxis_019e1d57-bc62-703e-8afd-236766e69461" xlink:to="loc_srt_RangeMember_019e1d57-bc62-74ad-89bc-4d6e6d8529b3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_019e1d57-bc62-7245-ada1-e4067c5fc352" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MinimumMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_019e1d57-bc62-74ad-89bc-4d6e6d8529b3" xlink:to="loc_srt_MinimumMember_019e1d57-bc62-7245-ada1-e4067c5fc352" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_019e1d57-bc62-78c9-b350-931f9d3aa207" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MaximumMember"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_019e1d57-bc62-74ad-89bc-4d6e6d8529b3" xlink:to="loc_srt_MaximumMember_019e1d57-bc62-78c9-b350-931f9d3aa207" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-7dd6-8808-8a2c322f8dd5" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bc62-7cf9-b788-ecb4357cbbf9" xlink:to="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-7dd6-8808-8a2c322f8dd5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-75a5-ad04-a3b7551d6148" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-7dd6-8808-8a2c322f8dd5" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-75a5-ad04-a3b7551d6148" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MoneyMarketFundsMember_019e1d57-bc62-7bde-912e-e60b5db3b763" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MoneyMarketFundsMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-75a5-ad04-a3b7551d6148" xlink:to="loc_us-gaap_MoneyMarketFundsMember_019e1d57-bc62-7bde-912e-e60b5db3b763" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember_019e1d57-bc62-729e-b342-0af55128c120" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-75a5-ad04-a3b7551d6148" xlink:to="loc_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember_019e1d57-bc62-729e-b342-0af55128c120" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bc62-7cf9-b788-ecb4357cbbf9" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage_019e6588-2f06-721e-a15e-2e6c078dbeb0" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage_019e6588-2f06-721e-a15e-2e6c078dbeb0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage_019e2c97-4dd4-768f-bee5-ca810541360f" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage_019e2c97-4dd4-768f-bee5-ca810541360f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan_019e2940-1d2e-726b-844c-943ee478b5e5" xlink:href="ibm-20260626.xsd#ibm_EBPNumberOfPrimaryInvestmentFundsInPlan"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan_019e2940-1d2e-726b-844c-943ee478b5e5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions_019e2944-ae68-7f82-b756-9fbd5ba8e4df" xlink:href="ibm-20260626.xsd#ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions_019e2944-ae68-7f82-b756-9fbd5ba8e4df" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage_019e65ad-6afc-7896-9262-0a6efc2de266" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage_019e65ad-6afc-7896-9262-0a6efc2de266" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount_019e2951-2cc2-7180-8cdd-e7a189b0f7e0" xlink:href="ibm-20260626.xsd#ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount"/>
    <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount_019e2951-2cc2-7180-8cdd-e7a189b0f7e0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount_019e2953-f057-7d47-b7cf-0730d478e0fd" xlink:href="ibm-20260626.xsd#ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount"/>
    <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount_019e2953-f057-7d47-b7cf-0730d478e0fd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions_019e2cbd-d937-7e93-b69d-bd2b76c3d36b" xlink:href="ibm-20260626.xsd#ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions"/>
    <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions_019e2cbd-d937-7e93-b69d-bd2b76c3d36b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple_019e2959-6c8e-7e47-a2c5-bd5254b27e16" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple"/>
    <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple_019e2959-6c8e-7e47-a2c5-bd5254b27e16" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade_019e295e-5497-73b1-802b-1e30e21c1565" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade"/>
    <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade_019e295e-5497-73b1-802b-1e30e21c1565" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod_019e240a-80b2-7b51-9396-4d584e28153e" xlink:href="ibm-20260626.xsd#ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod"/>
    <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod_019e240a-80b2-7b51-9396-4d584e28153e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster_019e65ad-c7b9-7ea3-a307-cf2432c1ea2a" xlink:href="ibm-20260626.xsd#ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster"/>
    <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster_019e65ad-c7b9-7ea3-a307-cf2432c1ea2a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingToTotalAccountPercentage_019e243d-c86d-7773-afac-774fcd18f2a9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingToTotalAccountPercentage"/>
    <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingToTotalAccountPercentage_019e243d-c86d-7773-afac-774fcd18f2a9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount_019e1d57-bc62-7484-b52a-ccb30f15467d" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount"/>
    <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount_019e1d57-bc62-7484-b52a-ccb30f15467d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount_019e1d57-bc62-7ae6-bf1a-15c50fa9ddc0" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount"/>
    <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount_019e1d57-bc62-7ae6-bf1a-15c50fa9ddc0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue_019e1d57-bc62-708b-9798-78985f53e809" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue"/>
    <link:presentationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue_019e1d57-bc62-708b-9798-78985f53e809" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions_019e240e-35c3-7407-9107-e8905d2b7b88" xlink:href="ibm-20260626.xsd#ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions"/>
    <link:presentationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions_019e240e-35c3-7407-9107-e8905d2b7b88" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod_019e242f-8042-7843-94cc-a970ed49e971" xlink:href="ibm-20260626.xsd#ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod"/>
    <link:presentationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod_019e242f-8042-7843-94cc-a970ed49e971" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted_019e243d-4ea0-71f1-89a9-27e1d339a67e" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted"/>
    <link:presentationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted_019e243d-4ea0-71f1-89a9-27e1d339a67e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply_019e243d-7d89-7b66-b66a-19bfe59d6bab" xlink:href="ibm-20260626.xsd#ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply"/>
    <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply_019e243d-7d89-7b66-b66a-19bfe59d6bab" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously_019e65ae-0554-7616-90c7-f434c4dc93b3" xlink:href="ibm-20260626.xsd#ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously"/>
    <link:presentationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously_019e65ae-0554-7616-90c7-f434c4dc93b3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantGeneralPurposeLoanAgreementTerm_019e2449-7d1c-75fc-8aad-3f021120eca5" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantGeneralPurposeLoanAgreementTerm"/>
    <link:presentationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPParticipantGeneralPurposeLoanAgreementTerm_019e2449-7d1c-75fc-8aad-3f021120eca5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantPrimaryResidenceLoanTerm_019e41bd-709a-72b7-aa4e-7faa0a8e29a9" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantPrimaryResidenceLoanTerm"/>
    <link:presentationArc order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPParticipantPrimaryResidenceLoanTerm_019e41bd-709a-72b7-aa4e-7faa0a8e29a9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAcquiredCompanyParticipantLoansTerm_019e2450-826c-77e0-affb-3ecfd72335f8" xlink:href="ibm-20260626.xsd#ibm_EBPAcquiredCompanyParticipantLoansTerm"/>
    <link:presentationArc order="24" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPAcquiredCompanyParticipantLoansTerm_019e2450-826c-77e0-affb-3ecfd72335f8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate_019e2456-ff05-7bf7-8b31-1251aa6c0010" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate"/>
    <link:presentationArc order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate_019e2456-ff05-7bf7-8b31-1251aa6c0010" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate_019e65ae-0554-7451-83b5-4bc87febd0a6" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate"/>
    <link:presentationArc order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate_019e65ae-0554-7451-83b5-4bc87febd0a6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination_019e65ae-7d34-76f4-8d1a-3699c6398db7" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination"/>
    <link:presentationArc order="27" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination_019e65ae-7d34-76f4-8d1a-3699c6398db7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit_019e296a-2372-7b09-aa2a-4797c84b9db4" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit"/>
    <link:presentationArc order="28" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bc62-73ea-a390-90a59da58cdd" xlink:to="loc_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit_019e296a-2372-7b09-aa2a-4797c84b9db4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanDescriptionofPlanSecuritiesLendingProgramDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanDescriptionofPlanSecuritiesLendingProgramDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanDescriptionofPlanSecuritiesLendingProgramDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract_019e607c-c18e-7b22-a6ff-813b91b1b49f" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e607c-c18e-7d78-b419-764e0f1a2a5c" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract_019e607c-c18e-7b22-a6ff-813b91b1b49f" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e607c-c18e-7d78-b419-764e0f1a2a5c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_019e607c-c18e-78eb-ac08-db6ac509d735" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e607c-c18e-7d78-b419-764e0f1a2a5c" xlink:to="loc_srt_RangeAxis_019e607c-c18e-78eb-ac08-db6ac509d735" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_019e607c-c18e-754b-b0fd-8da23bd2a22d" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeAxis_019e607c-c18e-78eb-ac08-db6ac509d735" xlink:to="loc_srt_RangeMember_019e607c-c18e-754b-b0fd-8da23bd2a22d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_019e607c-c18e-7f7e-bba6-90b083e58e5c" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MinimumMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_019e607c-c18e-754b-b0fd-8da23bd2a22d" xlink:to="loc_srt_MinimumMember_019e607c-c18e-7f7e-bba6-90b083e58e5c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_019e607c-c18e-7e10-8879-6c722e0d1f06" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MaximumMember"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_019e607c-c18e-754b-b0fd-8da23bd2a22d" xlink:to="loc_srt_MaximumMember_019e607c-c18e-7e10-8879-6c722e0d1f06" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e607c-c18e-7b95-9041-9df70a00f088" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e607c-c18e-7d78-b419-764e0f1a2a5c" xlink:to="loc_dei_LegalEntityAxis_019e607c-c18e-7b95-9041-9df70a00f088" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e607c-c18e-7b95-b101-450090bf827b" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e607c-c18e-7b95-9041-9df70a00f088" xlink:to="loc_dei_EntityDomain_019e607c-c18e-7b95-b101-450090bf827b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e607c-c18e-7293-8582-5ff685ebb04c" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e607c-c18e-7b95-b101-450090bf827b" xlink:to="loc_ibm_EBP001Member_019e607c-c18e-7293-8582-5ff685ebb04c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeAxis_019e607c-c18e-77db-8116-1c7108f33ba5" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e607c-c18e-7d78-b419-764e0f1a2a5c" xlink:to="loc_us-gaap_InvestmentTypeAxis_019e607c-c18e-77db-8116-1c7108f33ba5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_019e607c-c18e-75ea-b211-dd555c4049c3" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeAxis_019e607c-c18e-77db-8116-1c7108f33ba5" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_019e607c-c18e-75ea-b211-dd555c4049c3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MoneyMarketFundsMember_019e607c-c18e-79d6-b310-d2bb7578baf3" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MoneyMarketFundsMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e607c-c18e-75ea-b211-dd555c4049c3" xlink:to="loc_us-gaap_MoneyMarketFundsMember_019e607c-c18e-79d6-b310-d2bb7578baf3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember_019e607c-c18e-70f2-8ef8-241d6ca9a07b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e607c-c18e-75ea-b211-dd555c4049c3" xlink:to="loc_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember_019e607c-c18e-70f2-8ef8-241d6ca9a07b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e607c-c18e-7e43-9f34-4b7385c9dd42" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e607c-c18e-7d78-b419-764e0f1a2a5c" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e607c-c18e-7e43-9f34-4b7385c9dd42" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram_019e1d57-bc62-7a5d-b030-4fad5e3dea50" xlink:href="ibm-20260626.xsd#ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e607c-c18e-7e43-9f34-4b7385c9dd42" xlink:to="loc_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram_019e1d57-bc62-7a5d-b030-4fad5e3dea50" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram_019e607c-c18e-7473-8a5e-0d4b754ff020" xlink:href="ibm-20260626.xsd#ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram_019e95f6-b869-73f0-a035-7f4ffc4e0fb0" xlink:href="ibm-20260626.xsd#ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e607c-c18e-7e43-9f34-4b7385c9dd42" xlink:to="loc_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram_019e95f6-b869-73f0-a035-7f4ffc4e0fb0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram_019e607c-c18e-7649-a30b-d457636ffbf0" xlink:href="ibm-20260626.xsd#ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e607c-c18e-7e43-9f34-4b7385c9dd42" xlink:to="loc_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram_019e607c-c18e-7649-a30b-d457636ffbf0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram_019e1d57-bc62-718c-a2fd-ffe6c8d35850" xlink:href="ibm-20260626.xsd#ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e607c-c18e-7e43-9f34-4b7385c9dd42" xlink:to="loc_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram_019e1d57-bc62-718c-a2fd-ffe6c8d35850" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding_019ea8f6-589f-714f-ab63-17f5eb933f1d" xlink:href="ibm-20260626.xsd#ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e607c-c18e-7e43-9f34-4b7385c9dd42" xlink:to="loc_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding_019ea8f6-589f-714f-ab63-17f5eb933f1d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanSummaryofAccountingPolicyDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanSummaryofAccountingPolicyDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanSummaryofAccountingPolicyDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract_019e1d57-bc62-7143-aba9-074af08459f2" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanFairValueandNAVDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanFairValueandNAVDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanFairValueandNAVDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract_019e1d57-bc62-7f6e-b1d5-b86fdcaca95b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e1d57-bc62-7325-952f-211fa4d59147" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract_019e1d57-bc62-7f6e-b1d5-b86fdcaca95b" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e1d57-bc62-7325-952f-211fa4d59147" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-7ca5-a48b-4bb76ddd8c3e" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e1d57-bc62-7325-952f-211fa4d59147" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-7ca5-a48b-4bb76ddd8c3e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-7aed-894b-e26095feadc5" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-7ca5-a48b-4bb76ddd8c3e" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-7aed-894b-e26095feadc5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-7697-8e54-4f22cc64482a" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-7aed-894b-e26095feadc5" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-7697-8e54-4f22cc64482a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-7a81-901a-203f99e7793e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e1d57-bc62-7325-952f-211fa4d59147" xlink:to="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-7a81-901a-203f99e7793e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-7a81-901a-203f99e7793e" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpOtherInvestmentMember_019e1d57-bc62-71b3-b2dc-f5dfc716700a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpOtherInvestmentMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap-ebp_EbpOtherInvestmentMember_019e1d57-bc62-71b3-b2dc-f5dfc716700a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MutualFundMember_019e27ea-42a7-7768-803a-9bcdc1265592" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MutualFundMember"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_MutualFundMember_019e27ea-42a7-7768-803a-9bcdc1265592" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember_019e27ea-42a7-729e-9749-83b4001cda25" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember_019e27ea-42a7-729e-9749-83b4001cda25" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesMember_019e27ea-42a7-7fcb-adf7-dd08a770bfa8" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_EquitySecuritiesMember"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_EquitySecuritiesMember_019e27ea-42a7-7fcb-adf7-dd08a770bfa8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_USGovernmentDebtSecuritiesMember_019e27ea-42a7-7215-bfcc-b755e8721dd6" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_USGovernmentDebtSecuritiesMember"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_USGovernmentDebtSecuritiesMember_019e27ea-42a7-7215-bfcc-b755e8721dd6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateBondSecuritiesMember_019e27ea-42a7-74ac-b01b-8d9c4eab3e25" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CorporateBondSecuritiesMember"/>
    <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_CorporateBondSecuritiesMember_019e27ea-42a7-74ac-b01b-8d9c4eab3e25" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MortgageBackedSecuritiesOtherMember_019e27ea-42a7-717d-9449-ff6b0f7d64bc" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MortgageBackedSecuritiesOtherMember"/>
    <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_MortgageBackedSecuritiesOtherMember_019e27ea-42a7-717d-9449-ff6b0f7d64bc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FixedIncomeFundsMember_019e27ea-42a7-7f27-9902-5115f51838a7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FixedIncomeFundsMember"/>
    <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_FixedIncomeFundsMember_019e27ea-42a7-7f27-9902-5115f51838a7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsMember_019e27ea-42a7-752f-9f75-79c4bddf92d1" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashAndCashEquivalentsMember"/>
    <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_CashAndCashEquivalentsMember_019e27ea-42a7-752f-9f75-79c4bddf92d1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeMember_019e27ea-42a7-708b-baef-ee03f4c8ab72" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DerivativeMember"/>
    <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_DerivativeMember_019e27ea-42a7-708b-baef-ee03f4c8ab72" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermInvestmentsMember_019e2cbc-6907-7ac9-aa2e-d1f57d555ced" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermInvestmentsMember"/>
    <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_ShortTermInvestmentsMember_019e2cbc-6907-7ac9-aa2e-d1f57d555ced" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityFundsMember_019e2cbd-3d46-75c8-975b-94b8b4a23424" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_EquityFundsMember"/>
    <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_EquityFundsMember_019e2cbd-3d46-75c8-975b-94b8b4a23424" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember_019e6a05-6bdc-7f4b-bf2e-498cc0f2ba73" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember"/>
    <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember_019e6a05-6bdc-7f4b-bf2e-498cc0f2ba73" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_MutualFundsClassifiedAsOtherMember_019ea9d4-f137-705f-99b5-76323729b7b0" xlink:href="ibm-20260626.xsd#ibm_MutualFundsClassifiedAsOtherMember"/>
    <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-78f9-a9ea-5d52d016f98d" xlink:to="loc_ibm_MutualFundsClassifiedAsOtherMember_019ea9d4-f137-705f-99b5-76323729b7b0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019e27ea-42a7-7183-80c2-76af8fcf34fd" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e1d57-bc62-7325-952f-211fa4d59147" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019e27ea-42a7-7183-80c2-76af8fcf34fd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019e27ea-42a7-73e7-89e4-2712488dfc1b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019e27ea-42a7-7183-80c2-76af8fcf34fd" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019e27ea-42a7-73e7-89e4-2712488dfc1b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel1Member_019e27ea-42a7-7b0f-bff1-948eb987c331" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueInputsLevel1Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019e27ea-42a7-73e7-89e4-2712488dfc1b" xlink:to="loc_us-gaap_FairValueInputsLevel1Member_019e27ea-42a7-7b0f-bff1-948eb987c331" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel2Member_019e27ea-42a7-75ec-b641-a81e30c12edd" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueInputsLevel2Member"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019e27ea-42a7-73e7-89e4-2712488dfc1b" xlink:to="loc_us-gaap_FairValueInputsLevel2Member_019e27ea-42a7-75ec-b641-a81e30c12edd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_019e27ea-42a7-79fc-b273-97297b0282e5" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019e27ea-42a7-73e7-89e4-2712488dfc1b" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_019e27ea-42a7-79fc-b273-97297b0282e5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel12And3Member_019e27ea-42a7-7578-8dcb-7cb5f8d9acec" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueInputsLevel12And3Member"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019e27ea-42a7-73e7-89e4-2712488dfc1b" xlink:to="loc_us-gaap_FairValueInputsLevel12And3Member_019e27ea-42a7-7578-8dcb-7cb5f8d9acec" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember_019e27ea-42a7-78e8-91fe-1fd51329d968" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019e27ea-42a7-73e7-89e4-2712488dfc1b" xlink:to="loc_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember_019e27ea-42a7-78e8-91fe-1fd51329d968" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e1d57-bc62-7aae-8929-a339604bfdc9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_019e1d57-bc62-7325-952f-211fa4d59147" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e1d57-bc62-7aae-8929-a339604bfdc9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e27ea-42a7-7de8-9369-27650b03f1d6" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e1d57-bc62-7aae-8929-a339604bfdc9" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e27ea-42a7-7de8-9369-27650b03f1d6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient_019e27ea-42a7-7528-b30e-ff24a8c68135" xlink:href="ibm-20260626.xsd#ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e1d57-bc62-7aae-8929-a339604bfdc9" xlink:to="loc_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient_019e27ea-42a7-7528-b30e-ff24a8c68135" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpFairValueInvestmentNavRedemptionOtherRestrictionDescription_019e2cb5-5d10-79ff-9d90-bc39efd85195" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpFairValueInvestmentNavRedemptionOtherRestrictionDescription"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e1d57-bc62-7aae-8929-a339604bfdc9" xlink:to="loc_us-gaap-ebp_EbpFairValueInvestmentNavRedemptionOtherRestrictionDescription_019e2cb5-5d10-79ff-9d90-bc39efd85195" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram_019ea9bb-8ab7-70a1-8e13-a0a03db4a198" xlink:href="ibm-20260626.xsd#ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e1d57-bc62-7aae-8929-a339604bfdc9" xlink:to="loc_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram_019ea9bb-8ab7-70a1-8e13-a0a03db4a198" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanDerivativeDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanDerivativeDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanDerivativeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeAbstract_019e1d57-bc62-7313-8a85-9a14ccfbd42b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeTable_019e1d57-bc62-78d7-b50f-fb78f689be54" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EbpDerivativeAbstract_019e1d57-bc62-7313-8a85-9a14ccfbd42b" xlink:to="loc_us-gaap-ebp_EbpDerivativeTable_019e1d57-bc62-78d7-b50f-fb78f689be54" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-7765-9a9c-32f8025b3638" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EbpDerivativeTable_019e1d57-bc62-78d7-b50f-fb78f689be54" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-7765-9a9c-32f8025b3638" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-7283-bf0b-b3efafc9a763" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-7765-9a9c-32f8025b3638" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-7283-bf0b-b3efafc9a763" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-77d0-8635-01b82881ccea" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-7283-bf0b-b3efafc9a763" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-77d0-8635-01b82881ccea" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeAxis_019e4190-a16a-7790-85cf-71de2be2dcc5" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EbpDerivativeTable_019e1d57-bc62-78d7-b50f-fb78f689be54" xlink:to="loc_us-gaap_InvestmentTypeAxis_019e4190-a16a-7790-85cf-71de2be2dcc5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_019e4190-a16a-7d08-a6ef-8132ed31e941" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeAxis_019e4190-a16a-7790-85cf-71de2be2dcc5" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_019e4190-a16a-7d08-a6ef-8132ed31e941" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeMember_019e4190-a16a-7177-99a8-d6451e0fa940" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DerivativeMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e4190-a16a-7d08-a6ef-8132ed31e941" xlink:to="loc_us-gaap_DerivativeMember_019e4190-a16a-7177-99a8-d6451e0fa940" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeLineItems_019e1d57-bc62-7928-b647-232232413411" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeLineItems"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EbpDerivativeTable_019e1d57-bc62-78d7-b50f-fb78f689be54" xlink:to="loc_us-gaap-ebp_EbpDerivativeLineItems_019e1d57-bc62-7928-b647-232232413411" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue_019e1d57-bc62-769d-a34d-1fa61cb6c5a2" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EbpDerivativeLineItems_019e1d57-bc62-7928-b647-232232413411" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue_019e1d57-bc62-769d-a34d-1fa61cb6c5a2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeNotional_019e1d57-bc62-7640-8ae3-1d315208de47" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeNotional"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EbpDerivativeLineItems_019e1d57-bc62-7928-b647-232232413411" xlink:to="loc_us-gaap-ebp_EbpDerivativeNotional_019e1d57-bc62-7640-8ae3-1d315208de47" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanFullyBenefitResponsiveInvestmentDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanFullyBenefitResponsiveInvestmentDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanFullyBenefitResponsiveInvestmentDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractAbstract_019e1d57-bc62-7935-82d9-40cfff987f83" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-72bf-8aa0-7d6b1fe80706" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractAbstract_019e1d57-bc62-7935-82d9-40cfff987f83" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-72bf-8aa0-7d6b1fe80706" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-7a2c-8d7a-cbef204718d4" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-72bf-8aa0-7d6b1fe80706" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-7a2c-8d7a-cbef204718d4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-7f3b-813a-8f926bb5e682" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-7a2c-8d7a-cbef204718d4" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-7f3b-813a-8f926bb5e682" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-70a5-b53f-7fb5e7ea6312" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-7f3b-813a-8f926bb5e682" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-70a5-b53f-7fb5e7ea6312" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_019e1d57-bc62-7170-8159-33546896ac39" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-72bf-8aa0-7d6b1fe80706" xlink:to="loc_srt_RangeAxis_019e1d57-bc62-7170-8159-33546896ac39" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_019e1d57-bc62-797a-9ad7-5486253447ac" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeAxis_019e1d57-bc62-7170-8159-33546896ac39" xlink:to="loc_srt_RangeMember_019e1d57-bc62-797a-9ad7-5486253447ac" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_019e1d57-bc62-7b07-abbe-e8a00b74f108" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MinimumMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_019e1d57-bc62-797a-9ad7-5486253447ac" xlink:to="loc_srt_MinimumMember_019e1d57-bc62-7b07-abbe-e8a00b74f108" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_019e1d57-bc62-7d07-9dbd-19f326c6db9f" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MaximumMember"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_019e1d57-bc62-797a-9ad7-5486253447ac" xlink:to="loc_srt_MaximumMember_019e1d57-bc62-7d07-9dbd-19f326c6db9f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-762c-9cac-e8ab73a6d01c" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-72bf-8aa0-7d6b1fe80706" xlink:to="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-762c-9cac-e8ab73a6d01c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-788d-a7b6-86baa0ae167b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-762c-9cac-e8ab73a6d01c" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-788d-a7b6-86baa0ae167b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember_019e1d57-bc62-70e5-aecc-d8d7eaa41fbf" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-788d-a7b6-86baa0ae167b" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember_019e1d57-bc62-70e5-aecc-d8d7eaa41fbf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis_019e1d57-bc62-77e3-a8c0-134e2891722e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-72bf-8aa0-7d6b1fe80706" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis_019e1d57-bc62-77e3-a8c0-134e2891722e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain_019e1d57-bc62-7b91-aa7c-b064b6ed25bd" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis_019e1d57-bc62-77e3-a8c0-134e2891722e" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain_019e1d57-bc62-7b91-aa7c-b064b6ed25bd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractTerminationMember_019e1d57-bc62-76bf-8436-fc6c33ae7bd4" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ContractTerminationMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain_019e1d57-bc62-7b91-aa7c-b064b6ed25bd" xlink:to="loc_us-gaap_ContractTerminationMember_019e1d57-bc62-76bf-8436-fc6c33ae7bd4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems_019e1d57-bc62-79f9-969a-eab163ed55b8" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bc62-72bf-8aa0-7d6b1fe80706" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems_019e1d57-bc62-79f9-969a-eab163ed55b8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate_019e1d57-bc62-7dc5-85d2-93858cff3792" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems_019e1d57-bc62-79f9-969a-eab163ed55b8" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate_019e1d57-bc62-7dc5-85d2-93858cff3792" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_019e8997-d19b-7179-807c-3cb2c66dfafd" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems_019e1d57-bc62-79f9-969a-eab163ed55b8" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_019e8997-d19b-7179-807c-3cb2c66dfafd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue_019e89b4-4678-789f-83c7-00cc2acbd7b5" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems_019e1d57-bc62-79f9-969a-eab163ed55b8" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue_019e89b4-4678-789f-83c7-00cc2acbd7b5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanTaxStatusDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanTaxStatusDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanTaxStatusDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract_019e1d57-bc62-7e9a-880d-7a83a31cfa25" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_019e6aa4-d1c5-7dbd-8fee-ee70ca0d4f85" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract_019e1d57-bc62-7e9a-880d-7a83a31cfa25" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_019e6aa4-d1c5-7dbd-8fee-ee70ca0d4f85" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e6aa4-d1c5-7b92-8d0e-3d68d9b215fc" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_019e6aa4-d1c5-7dbd-8fee-ee70ca0d4f85" xlink:to="loc_dei_LegalEntityAxis_019e6aa4-d1c5-7b92-8d0e-3d68d9b215fc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e6aa4-d1c5-712e-9c47-d5b5f3db470e" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e6aa4-d1c5-7b92-8d0e-3d68d9b215fc" xlink:to="loc_dei_EntityDomain_019e6aa4-d1c5-712e-9c47-d5b5f3db470e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e6aa4-d1c5-7568-9bd5-a2c17308fc01" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e6aa4-d1c5-712e-9c47-d5b5f3db470e" xlink:to="loc_ibm_EBP001Member_019e6aa4-d1c5-7568-9bd5-a2c17308fc01" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems_019e6aa4-d1c5-70ac-b1cb-8a91be635eff" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_019e6aa4-d1c5-7dbd-8fee-ee70ca0d4f85" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems_019e6aa4-d1c5-70ac-b1cb-8a91be635eff" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_UncertainTaxPositionsTakenOrExpectedToBeTaken_019e6aa4-d1c5-78e9-bf47-e382dbec2d08" xlink:href="ibm-20260626.xsd#ibm_UncertainTaxPositionsTakenOrExpectedToBeTaken"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems_019e6aa4-d1c5-70ac-b1cb-8a91be635eff" xlink:to="loc_ibm_UncertainTaxPositionsTakenOrExpectedToBeTaken_019e6aa4-d1c5-78e9-bf47-e382dbec2d08" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanReconciliationofFinancialStatementtoForm5500Details" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanReconciliationofFinancialStatementtoForm5500Details"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanReconciliationofFinancialStatementtoForm5500Details" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract_019e1d57-bc62-72ad-9f6d-608633789495" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e61b8-6dbc-7de4-8c74-588969f74a88" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract_019e1d57-bc62-72ad-9f6d-608633789495" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e61b8-6dbc-7de4-8c74-588969f74a88" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e61b8-6dbc-71e7-a0c9-8e845c3905bb" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e61b8-6dbc-7de4-8c74-588969f74a88" xlink:to="loc_dei_LegalEntityAxis_019e61b8-6dbc-71e7-a0c9-8e845c3905bb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e61b8-6dbc-7908-b3e3-398494194846" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e61b8-6dbc-71e7-a0c9-8e845c3905bb" xlink:to="loc_dei_EntityDomain_019e61b8-6dbc-7908-b3e3-398494194846" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e61b8-6dbc-7396-9623-52c8c028139e" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e61b8-6dbc-7908-b3e3-398494194846" xlink:to="loc_ibm_EBP001Member_019e61b8-6dbc-7396-9623-52c8c028139e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeAxis_019e61b8-6dbc-73bc-accc-895139fe0bdf" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e61b8-6dbc-7de4-8c74-588969f74a88" xlink:to="loc_us-gaap_InvestmentTypeAxis_019e61b8-6dbc-73bc-accc-895139fe0bdf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_019e61b8-6dbc-7f8f-ac21-d81496baeeb9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeAxis_019e61b8-6dbc-73bc-accc-895139fe0bdf" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_019e61b8-6dbc-7f8f-ac21-d81496baeeb9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFundMember_019e61b8-6dbc-7bfd-a296-f28e255e7a11" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFundMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e61b8-6dbc-7f8f-ac21-d81496baeeb9" xlink:to="loc_ibm_InterestIncomeFundMember_019e61b8-6dbc-7bfd-a296-f28e255e7a11" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e61b8-6dbc-77b2-8116-af02da626957" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e61b8-6dbc-7de4-8c74-588969f74a88" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e61b8-6dbc-77b2-8116-af02da626957" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019e61b8-6dbc-7f83-a46f-5689a44a7424" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e61b8-6dbc-77b2-8116-af02da626957" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019e61b8-6dbc-7f83-a46f-5689a44a7424" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment_019e61b8-6dbc-70ee-b74b-9ab3b67302b7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e61b8-6dbc-77b2-8116-af02da626957" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment_019e61b8-6dbc-70ee-b74b-9ab3b67302b7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit_019e61b8-6dbc-72cb-8143-483a93a6206a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e61b8-6dbc-77b2-8116-af02da626957" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit_019e61b8-6dbc-72cb-8143-483a93a6206a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements_019e61b8-9640-716d-9176-d8b6103eacc5" xlink:href="ibm-20260626.xsd#ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e61b8-6dbc-77b2-8116-af02da626957" xlink:to="loc_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements_019e61b8-9640-716d-9176-d8b6103eacc5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome_019e61b8-9640-79fd-8a87-5487dadbd8f1" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e61b8-6dbc-77b2-8116-af02da626957" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome_019e61b8-9640-79fd-8a87-5487dadbd8f1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanRelatedPartyandPartyinInterestTransactionsDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanRelatedPartyandPartyinInterestTransactionsDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanRelatedPartyandPartyinInterestTransactionsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract_019e1d57-bc62-74cc-9219-e382fe51c8f3" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_019e1d57-bc62-7814-b369-00860f324fe9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract_019e1d57-bc62-74cc-9219-e382fe51c8f3" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_019e1d57-bc62-7814-b369-00860f324fe9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-7792-bf64-0e5bda592ec7" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_019e1d57-bc62-7814-b369-00860f324fe9" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-7792-bf64-0e5bda592ec7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-7948-8eea-4f68a1494d2c" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-7792-bf64-0e5bda592ec7" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-7948-8eea-4f68a1494d2c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-7684-a4e5-04bb1209e758" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-7948-8eea-4f68a1494d2c" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-7684-a4e5-04bb1209e758" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-7103-81d5-5f265baec35d" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_019e1d57-bc62-7814-b369-00860f324fe9" xlink:to="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-7103-81d5-5f265baec35d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-713e-a895-e0a0e69ad626" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-7103-81d5-5f265baec35d" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-713e-a895-e0a0e69ad626" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember_019e1d57-bc62-70bb-89e2-3c2663e64368" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bc62-713e-a895-e0a0e69ad626" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember_019e1d57-bc62-70bb-89e2-3c2663e64368" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_019e1d57-bc62-70e1-91f9-808ed2dbe8b8" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_019e1d57-bc62-7814-b369-00860f324fe9" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_019e1d57-bc62-70e1-91f9-808ed2dbe8b8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares_019e1d57-bc62-7d92-9758-6ac43751344c" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_019e1d57-bc62-70e1-91f9-808ed2dbe8b8" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares_019e1d57-bc62-7d92-9758-6ac43751344c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice_019e1d57-bc62-7bec-ace4-fb82c6a55822" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_019e1d57-bc62-70e1-91f9-808ed2dbe8b8" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice_019e1d57-bc62-7bec-ace4-fb82c6a55822" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice_019e1d57-bc62-7b1d-9dd0-7a50bd243be8" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_019e1d57-bc62-70e1-91f9-808ed2dbe8b8" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice_019e1d57-bc62-7b1d-9dd0-7a50bd243be8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e898e-8b45-7b48-a577-4b7e28d39ed4" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_019e1d57-bc62-70e1-91f9-808ed2dbe8b8" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e898e-8b45-7b48-a577-4b7e28d39ed4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanScheduleReportableTransactionDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanScheduleReportableTransactionDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanScheduleReportableTransactionDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract_019e61c2-9a05-72ee-9146-60e946be3e9e" xlink:href="ibm-20260626.xsd#ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_019e6592-c193-775a-b6d9-b69c1d98ba89" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract_019e61c2-9a05-72ee-9146-60e946be3e9e" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_019e6592-c193-775a-b6d9-b69c1d98ba89" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoanObligorAxis_019e6592-c193-7825-ad6d-f7347794d63f" xlink:href="ibm-20260626.xsd#ibm_EBPLoanObligorAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_019e6592-c193-775a-b6d9-b69c1d98ba89" xlink:to="loc_ibm_EBPLoanObligorAxis_019e6592-c193-7825-ad6d-f7347794d63f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoanObligorDomain_019e6592-c193-7b05-acd5-6b3e91548242" xlink:href="ibm-20260626.xsd#ibm_EBPLoanObligorDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ibm_EBPLoanObligorAxis_019e6592-c193-7825-ad6d-f7347794d63f" xlink:to="loc_ibm_EBPLoanObligorDomain_019e6592-c193-7b05-acd5-6b3e91548242" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member_019e6592-c193-7728-8ff5-2abe699a85d7" xlink:href="ibm-20260626.xsd#ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ibm_EBPLoanObligorDomain_019e6592-c193-7b05-acd5-6b3e91548242" xlink:to="loc_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member_019e6592-c193-7728-8ff5-2abe699a85d7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member_019e6592-c193-7f8d-9884-d547ba0da7f9" xlink:href="ibm-20260626.xsd#ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ibm_EBPLoanObligorDomain_019e6592-c193-7b05-acd5-6b3e91548242" xlink:to="loc_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member_019e6592-c193-7f8d-9884-d547ba0da7f9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member_019e6592-c193-7511-ab9b-c8097674d160" xlink:href="ibm-20260626.xsd#ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ibm_EBPLoanObligorDomain_019e6592-c193-7b05-acd5-6b3e91548242" xlink:to="loc_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member_019e6592-c193-7511-ab9b-c8097674d160" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e6592-c193-7eef-9d0e-e1768ff65681" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_019e6592-c193-775a-b6d9-b69c1d98ba89" xlink:to="loc_dei_LegalEntityAxis_019e6592-c193-7eef-9d0e-e1768ff65681" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e6592-c193-7345-b24c-3b158dd63ca1" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e6592-c193-7eef-9d0e-e1768ff65681" xlink:to="loc_dei_EntityDomain_019e6592-c193-7345-b24c-3b158dd63ca1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e6592-c193-7bc0-af84-5565526cb8f6" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e6592-c193-7345-b24c-3b158dd63ca1" xlink:to="loc_ibm_EBP001Member_019e6592-c193-7bc0-af84-5565526cb8f6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6592-c193-7fa4-82f1-6cdf5b92db6e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_019e6592-c193-775a-b6d9-b69c1d98ba89" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6592-c193-7fa4-82f1-6cdf5b92db6e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoanOrFixedIncomeObligationInterestRate_019e6592-c193-78b2-8a17-47fc366b017a" xlink:href="ibm-20260626.xsd#ibm_EBPLoanOrFixedIncomeObligationInterestRate"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6592-c193-7fa4-82f1-6cdf5b92db6e" xlink:to="loc_ibm_EBPLoanOrFixedIncomeObligationInterestRate_019e6592-c193-78b2-8a17-47fc366b017a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount_019e6592-c193-7f94-bf37-6fe267c47d30" xlink:href="ibm-20260626.xsd#ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6592-c193-7fa4-82f1-6cdf5b92db6e" xlink:to="loc_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount_019e6592-c193-7f94-bf37-6fe267c47d30" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod_019e6592-c193-79b5-ac2c-9f98355e81d7" xlink:href="ibm-20260626.xsd#ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6592-c193-7fa4-82f1-6cdf5b92db6e" xlink:to="loc_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod_019e6592-c193-79b5-ac2c-9f98355e81d7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue_019e6592-c193-7caa-b08f-8df0bc071dab" xlink:href="ibm-20260626.xsd#ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6592-c193-7fa4-82f1-6cdf5b92db6e" xlink:to="loc_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue_019e6592-c193-7caa-b08f-8df0bc071dab" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue_019e6592-c193-78f5-9aa4-60756c800c89" xlink:href="ibm-20260626.xsd#ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6592-c193-7fa4-82f1-6cdf5b92db6e" xlink:to="loc_ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue_019e6592-c193-78f5-9aa4-60756c800c89" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanScheduleDelinquentParticipantContributionDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanScheduleDelinquentParticipantContributionDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanScheduleDelinquentParticipantContributionDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract_019e6ace-3505-72eb-8cc1-f1c3389497a7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_019e6ace-3505-7ff1-940d-709791d0f833" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract_019e6ace-3505-72eb-8cc1-f1c3389497a7" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_019e6ace-3505-7ff1-940d-709791d0f833" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e6ace-3505-79a0-9fac-941e4d7eae7c" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_019e6ace-3505-7ff1-940d-709791d0f833" xlink:to="loc_dei_LegalEntityAxis_019e6ace-3505-79a0-9fac-941e4d7eae7c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e6ace-3505-7c4e-a089-c256e492e1cf" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e6ace-3505-79a0-9fac-941e4d7eae7c" xlink:to="loc_dei_EntityDomain_019e6ace-3505-7c4e-a089-c256e492e1cf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e6add-a6b0-71dd-bf08-e88ddd6454f7" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e6ace-3505-7c4e-a089-c256e492e1cf" xlink:to="loc_ibm_EBP001Member_019e6add-a6b0-71dd-bf08-e88ddd6454f7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6ace-3505-7ed9-9d96-b29ba285af10" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_019e6ace-3505-7ff1-940d-709791d0f833" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6ace-3505-7ed9-9d96-b29ba285af10" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded_019e6ace-3505-75b4-a283-7908888fe51e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6ace-3505-7ed9-9d96-b29ba285af10" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded_019e6ace-3505-75b4-a283-7908888fe51e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected_019e6ad9-cd16-71d7-89e0-76fe16aced8a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6ace-3505-7ed9-9d96-b29ba285af10" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected_019e6ad9-cd16-71d7-89e0-76fe16aced8a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp_019e6ada-3a18-7ecb-b1c8-9ca37e1c33c5" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6ace-3505-7ed9-9d96-b29ba285af10" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp_019e6ada-3a18-7ecb-b1c8-9ca37e1c33c5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp_019e6ada-b99d-778a-a368-f79a0ffbe5f1" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6ace-3505-7ed9-9d96-b29ba285af10" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp_019e6ada-b99d-778a-a368-f79a0ffbe5f1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected_019e6add-2352-7ccc-a66f-1300468a4d5e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6ace-3505-7ed9-9d96-b29ba285af10" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected_019e6add-2352-7ccc-a66f-1300468a4d5e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanScheduleAssetHeldforInvestmentDetails" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanScheduleAssetHeldforInvestmentDetails"/>
  <link:presentationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanScheduleAssetHeldforInvestmentDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract_019e1d57-bc62-75cb-bbb6-ceed1d35a0be" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e1d57-bc62-7a4f-9979-9c50d73147e4" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract_019e1d57-bc62-75cb-bbb6-ceed1d35a0be" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e1d57-bc62-7a4f-9979-9c50d73147e4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_019e1d57-bc62-7dd6-9c2c-d94ae7df204d" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e1d57-bc62-7a4f-9979-9c50d73147e4" xlink:to="loc_dei_LegalEntityAxis_019e1d57-bc62-7dd6-9c2c-d94ae7df204d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_019e1d57-bc62-7507-806c-88f13997a30d" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityDomain"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_019e1d57-bc62-7dd6-9c2c-d94ae7df204d" xlink:to="loc_dei_EntityDomain_019e1d57-bc62-7507-806c-88f13997a30d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member_019e1d57-bc62-7d4e-b3a4-ccd7a2cfd0c6" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_019e1d57-bc62-7507-806c-88f13997a30d" xlink:to="loc_ibm_EBP001Member_019e1d57-bc62-7d4e-b3a4-ccd7a2cfd0c6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-714f-87c7-d2a5f3325fe5" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e1d57-bc62-7a4f-9979-9c50d73147e4" xlink:to="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-714f-87c7-d2a5f3325fe5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeAxis_019e1d57-bc62-714f-87c7-d2a5f3325fe5" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5749Member_019e1d57-bc62-7889-9cc9-2e803fa39f86" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5749Member"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5749Member_019e1d57-bc62-7889-9cc9-2e803fa39f86" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5748Member_019e1d57-bc62-7642-a3c8-0381cd632db3" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5748Member"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5748Member_019e1d57-bc62-7642-a3c8-0381cd632db3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5743Member_019e1d57-bc62-7e5b-8f7f-a1021e14d109" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5743Member"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5743Member_019e1d57-bc62-7e5b-8f7f-a1021e14d109" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5740Member_019e1d57-bc62-7875-a36d-8b2bd7101371" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5740Member"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5740Member_019e1d57-bc62-7875-a36d-8b2bd7101371" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5744Member_019e1d57-bc62-7138-834a-96a4812408d1" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5744Member"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5744Member_019e1d57-bc62-7138-834a-96a4812408d1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5736Member_019e1d57-bc62-7ecc-9bcc-f666b4b1a97c" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5736Member"/>
    <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5736Member_019e1d57-bc62-7ecc-9bcc-f666b4b1a97c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EmergingMarketsDebtFundMember_019e1d57-bc62-7127-a53f-e7198de3dd64" xlink:href="ibm-20260626.xsd#ibm_EmergingMarketsDebtFundMember"/>
    <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_EmergingMarketsDebtFundMember_019e1d57-bc62-7127-a53f-e7198de3dd64" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5760Member_019e3b49-d0d4-79fa-9a9d-093435ccb882" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5760Member"/>
    <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5760Member_019e3b49-d0d4-79fa-9a9d-093435ccb882" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5728Member_019e1d57-bc62-773e-8227-118e9b80cb39" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5728Member"/>
    <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5728Member_019e1d57-bc62-773e-8227-118e9b80cb39" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_HighYieldDebtFundMember_019e1d57-bc62-740d-83dc-34fe9808fada" xlink:href="ibm-20260626.xsd#ibm_HighYieldDebtFundMember"/>
    <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_HighYieldDebtFundMember_019e1d57-bc62-740d-83dc-34fe9808fada" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InternationalRealEstateIndexFundMember_019e1d57-bc62-7f8a-8f5c-7d4789a87de7" xlink:href="ibm-20260626.xsd#ibm_InternationalRealEstateIndexFundMember"/>
    <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InternationalRealEstateIndexFundMember_019e1d57-bc62-7f8a-8f5c-7d4789a87de7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_ExpandedChoiceSelectFundsMember_019e41eb-c140-7170-9471-cf09e6886fd3" xlink:href="ibm-20260626.xsd#ibm_ExpandedChoiceSelectFundsMember"/>
    <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_ExpandedChoiceSelectFundsMember_019e41eb-c140-7170-9471-cf09e6886fd3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember_019e1d57-bc62-7f5a-acbe-731cca35e539" xlink:href="ibm-20260626.xsd#ibm_TotalBondMarketFundManagedByRWBairdCompanyMember"/>
    <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember_019e1d57-bc62-7f5a-acbe-731cca35e539" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember_019e1d57-bc62-7282-99b4-37200b30ab5e" xlink:href="ibm-20260626.xsd#ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember"/>
    <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember_019e1d57-bc62-7282-99b4-37200b30ab5e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalStockMarketIndexFundMember_019e1d57-bc62-7ba9-94d1-f2af76397893" xlink:href="ibm-20260626.xsd#ibm_TotalStockMarketIndexFundMember"/>
    <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_TotalStockMarketIndexFundMember_019e1d57-bc62-7ba9-94d1-f2af76397893" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_RealEstateInvestmentTrustFundMember_019e1d57-bc62-7d3c-9083-28dcd6ceb1e5" xlink:href="ibm-20260626.xsd#ibm_RealEstateInvestmentTrustFundMember"/>
    <link:presentationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_RealEstateInvestmentTrustFundMember_019e1d57-bc62-7d3c-9083-28dcd6ceb1e5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5758Member_019e1d57-bc62-7d54-962a-128509349659" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5758Member"/>
    <link:presentationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5758Member_019e1d57-bc62-7d54-962a-128509349659" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5739Member_019e1d57-bc62-764e-9e3c-2b24243ded3f" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5739Member"/>
    <link:presentationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5739Member_019e1d57-bc62-764e-9e3c-2b24243ded3f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFundTotalCurrentValueMember_019e1d57-bc62-7a8d-b5c8-2714db4521d7" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFundTotalCurrentValueMember"/>
    <link:presentationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFundTotalCurrentValueMember_019e1d57-bc62-7a8d-b5c8-2714db4521d7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_ExpandedChoiceSelectFundsMember_019e1d57-bc62-7b4d-99ca-21468ee29c5c" xlink:href="ibm-20260626.xsd#ibm_ExpandedChoiceSelectFundsMember"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InflationProtectedBondFundMember_019e1d57-bc62-7e99-a6e6-4d5eeac05952" xlink:href="ibm-20260626.xsd#ibm_InflationProtectedBondFundMember"/>
    <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InflationProtectedBondFundMember_019e1d57-bc62-7e99-a6e6-4d5eeac05952" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_LongTermCreditFundExhibitLMember_019e3b49-07d1-7d94-94b7-a800d2271cb2" xlink:href="ibm-20260626.xsd#ibm_LongTermCreditFundExhibitLMember"/>
    <link:presentationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_LongTermCreditFundExhibitLMember_019e3b49-07d1-7d94-94b7-a800d2271cb2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5710Member_019e1d57-bc62-7e24-a7cf-15c1897516f0" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5710Member"/>
    <link:presentationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5710Member_019e1d57-bc62-7e24-a7cf-15c1897516f0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember_019e1d57-bc62-7af7-ac0e-a5e47d6b0f72" xlink:href="ibm-20260626.xsd#ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember"/>
    <link:presentationArc order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember_019e1d57-bc62-7af7-ac0e-a5e47d6b0f72" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalBondMarketFundManagedByNeubergerBermanMember_019e1d57-bc62-7449-bf06-86f2f50fa6b1" xlink:href="ibm-20260626.xsd#ibm_TotalBondMarketFundManagedByNeubergerBermanMember"/>
    <link:presentationArc order="24" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_TotalBondMarketFundManagedByNeubergerBermanMember_019e1d57-bc62-7449-bf06-86f2f50fa6b1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_LongTermCreditFundExhibitSMember_019e3b47-90f3-771e-93b9-1a9fc74bfb35" xlink:href="ibm-20260626.xsd#ibm_LongTermCreditFundExhibitSMember"/>
    <link:presentationArc order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_LongTermCreditFundExhibitSMember_019e3b47-90f3-771e-93b9-1a9fc74bfb35" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_SmallMidCapStockIndexFundMember_019e1d57-bc62-733a-bb55-a860828d1b08" xlink:href="ibm-20260626.xsd#ibm_SmallMidCapStockIndexFundMember"/>
    <link:presentationArc order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_SmallMidCapStockIndexFundMember_019e1d57-bc62-733a-bb55-a860828d1b08" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_PacificStockIndexFundMember_019e1d57-bc62-7f72-bc55-053cb8cba53a" xlink:href="ibm-20260626.xsd#ibm_PacificStockIndexFundMember"/>
    <link:presentationArc order="27" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_PacificStockIndexFundMember_019e1d57-bc62-7f72-bc55-053cb8cba53a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalInternationalStockMarketIndexFundMember_019e1d57-bc62-783b-ab18-328834aa5272" xlink:href="ibm-20260626.xsd#ibm_TotalInternationalStockMarketIndexFundMember"/>
    <link:presentationArc order="28" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_TotalInternationalStockMarketIndexFundMember_019e1d57-bc62-783b-ab18-328834aa5272" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember_019e2cb3-1cbd-7bc2-8e4b-a784951f738a" xlink:href="ibm-20260626.xsd#ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember"/>
    <link:presentationArc order="29" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember_019e2cb3-1cbd-7bc2-8e4b-a784951f738a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EuropeanStockIndexFundMember_019e2cb8-de98-73b2-9483-ca382b6d0292" xlink:href="ibm-20260626.xsd#ibm_EuropeanStockIndexFundMember"/>
    <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_EuropeanStockIndexFundMember_019e2cb8-de98-73b2-9483-ca382b6d0292" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_HighYieldAndEmergingMarketsBondFundMember_019e2cb9-4b27-774a-a169-100da303583b" xlink:href="ibm-20260626.xsd#ibm_HighYieldAndEmergingMarketsBondFundMember"/>
    <link:presentationArc order="31" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_HighYieldAndEmergingMarketsBondFundMember_019e2cb9-4b27-774a-a169-100da303583b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5711Member_019e2cb8-4f26-795a-bfe1-f773c1935209" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5711Member"/>
    <link:presentationArc order="32" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5711Member_019e2cb8-4f26-795a-bfe1-f773c1935209" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund57Y4Member_019e2cb7-b9ee-7025-8872-b0c2d39ea76f" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund57Y4Member"/>
    <link:presentationArc order="33" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund57Y4Member_019e2cb7-b9ee-7025-8872-b0c2d39ea76f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5796Member_019e1d57-bc62-7a94-9d49-41ad2cf58113" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5796Member"/>
    <link:presentationArc order="34" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5796Member_019e1d57-bc62-7a94-9d49-41ad2cf58113" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5745Member_019e1d57-bc62-7ef1-88d5-a8fa3837ec39" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5745Member"/>
    <link:presentationArc order="35" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5745Member_019e1d57-bc62-7ef1-88d5-a8fa3837ec39" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5759Member_019e1d57-bc62-7994-a775-bbdd446989dd" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5759Member"/>
    <link:presentationArc order="36" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_InterestIncomeFund5759Member_019e1d57-bc62-7994-a775-bbdd446989dd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_SyntheticGICsMember_019e7c16-5b63-702e-ab96-900f71f8cbb7" xlink:href="ibm-20260626.xsd#ibm_SyntheticGICsMember"/>
    <link:presentationArc order="37" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_ibm_SyntheticGICsMember_019e7c16-5b63-702e-ab96-900f71f8cbb7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember_019eacfd-98da-7d74-a8d3-d25cd9e5e5db" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember"/>
    <link:presentationArc order="38" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_019e459c-5fcc-7e69-9ec5-16e671c415e6" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember_019eacfd-98da-7d74-a8d3-d25cd9e5e5db" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentIdentifierAxis_019e4339-a05b-704e-af91-1f062c33b330" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIdentifierAxis"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e1d57-bc62-7a4f-9979-9c50d73147e4" xlink:to="loc_us-gaap_InvestmentIdentifierAxis_019e4339-a05b-704e-af91-1f062c33b330" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_019ead10-b267-7987-9b07-b19db19608a7" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeAxis"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e1d57-bc62-7a4f-9979-9c50d73147e4" xlink:to="loc_srt_RangeAxis_019ead10-b267-7987-9b07-b19db19608a7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_019ead10-b267-7edd-bf8e-db47c05838a6" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeAxis_019ead10-b267-7987-9b07-b19db19608a7" xlink:to="loc_srt_RangeMember_019ead10-b267-7edd-bf8e-db47c05838a6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_019ead10-cf3b-7e5d-8ccf-a8c7b614e12a" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MinimumMember"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_019ead10-b267-7edd-bf8e-db47c05838a6" xlink:to="loc_srt_MinimumMember_019ead10-cf3b-7e5d-8ccf-a8c7b614e12a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_019ead12-d2fe-73db-ba57-f5ca18a93836" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MaximumMember"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_019ead10-b267-7edd-bf8e-db47c05838a6" xlink:to="loc_srt_MaximumMember_019ead12-d2fe-73db-ba57-f5ca18a93836" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e4339-a05b-7af0-a96f-a522394b34fc" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e1d57-bc62-7a4f-9979-9c50d73147e4" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e4339-a05b-7af0-a96f-a522394b34fc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate_019e43c9-4e6c-7326-9353-e41a1033e73d" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e4339-a05b-7af0-a96f-a522394b34fc" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate_019e43c9-4e6c-7326-9353-e41a1033e73d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm_019ead20-a518-7c89-b1b2-0c7c92edd1e9" xlink:href="ibm-20260626.xsd#ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e4339-a05b-7af0-a96f-a522394b34fc" xlink:to="loc_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm_019ead20-a518-7c89-b1b2-0c7c92edd1e9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate_019ead0f-b134-7960-9917-2ac5334cdc57" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e4339-a05b-7af0-a96f-a522394b34fc" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate_019ead0f-b134-7960-9917-2ac5334cdc57" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares_019e4339-a05b-747b-85f4-d3c7b0e7feb9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e4339-a05b-7af0-a96f-a522394b34fc" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares_019e4339-a05b-747b-85f4-d3c7b0e7feb9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue_019e4339-a05b-78b1-835d-a33373386bc2" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e4339-a05b-7af0-a96f-a522394b34fc" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue_019e4339-a05b-78b1-835d-a33373386bc2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue_019e4339-a05b-70d3-ba18-0632e3cecec4" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue"/>
    <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e4339-a05b-7af0-a96f-a522394b34fc" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue_019e4339-a05b-70d3-ba18-0632e3cecec4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCurrentValue_019e6581-f785-7f41-88c0-e2847f81d408" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCurrentValue"/>
    <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e4339-a05b-7af0-a96f-a522394b34fc" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCurrentValue_019e6581-f785-7f41-88c0-e2847f81d408" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e6562-3119-71a7-a160-bfe05915a91a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
    <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e4339-a05b-7af0-a96f-a522394b34fc" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e6562-3119-71a7-a160-bfe05915a91a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
</link:linkbase>
