The complex IrS(PPh) (1) is known to react with 1 and 2 equivalents of H leading to [Ir(H)(PPh)](μ-S) (2) and Ir(μ-S)(μ-SH)(μ-H)H(PPh) (4), respectively ( Linck , R. C. ; Pafford , R. J. ; Rauchfuss , T. B. J. Am. Chem. Soc. 2001 , 123 , 8856 - 8857 ). Herein, the results of a thorough computational (DFT) study of these formally homo- and heterolytic H activation processes, respectively, are presented. These indicate that 2 is formed in a two-step process whereby the oxidative addition of H at a single Ir center of 1 generates an intermediate (A) that rearranges into 2 by means of a facile H migration to the neighboring Ir center. Activation of the second equivalent of H most likely occurs at the bridging sulfur ligands of 2 leading to a reaction intermediate (3aa) that features two (μ-SH) ligands. Intermediate 3aa present two isomers that differ only on the stereochemistry of the (μ-SH) ligands, and both of them can further evolve into 4 via H migration from (μ-SH) to bridging (μ-H). Nevertheless, an alternative mechanism based on the initial isomerization of 2 into A, and followed by H coordination and activation steps at a single Ir center cannot be completely ruled out. In general, the results herein show that the mechanisms for the activation of H at 1 and 2 involve facile H migration processes, in agreement with the experimentally observed intermetallic hydride exchange in 2 and the exchange between IrH and SH centers in 4, which proceed with computed free energy barriers of ca. 19-23 kcal mol.