The restructure is in addition to 18,000 job cuts announced last year as the company struggles to take on Apple and Google.
Microsoft is cutting 7,800 jobs as it seeks to charge up its sluggish phone hardware business.
It is also writing off $7.6bn relating to its purchase of Nokia's phone business last year.
The restructure is in addition to 18,000 job cuts the company announced last year.
Its Windows Phone system has struggled to take on Apple's iPhone and Google's Android system.
The company paid $7.3bn in April 2013 for Nokia's handset unit, but the deal left it with just 3% of the smartphone market.