It has also been trimming hours of contract employees.
IBM has let nearly 1,300 employees go in a latest round of job cuts in the US, as part of its global restructuring plan revealed in April 2013, according to employee group Alliance@IBM.
The employee group revealed that a minimum of 222 employees of the marketing department have been axed, in addition to 165 jobs in semiconductor research and development.
With a global workforce of more than 434,000, IBM is targeting job cuts for employees with a range of seniority, from rank-and-file staff to executives.
IBM said in a statement that the change is constant in the technology industry and transformation is an essential feature of the company’s business model.
"Consequently, some level of workforce remix is a constant requirement for our business. Given the competitive nature of our industry, we do not publicly discuss the details of staffing plans," the company said.
Globally, the restructuring would affect 6,000 to 8,000 jobs and cost $1bn, which includes severance expenses.
During the first quarter of 2013, IBM reported 5% decline in its revenue, while recording a profit of $3.03bn.
In 2012, the company invested $803m on workforce restructuring, an increase from $440mi in 2011.