With the rapid development of the internet of things (IoT) era, IoT devices may face limitations in battery capacity and computational capability. Simultaneous wireless information and power transfer (SWIPT) and mobile edge computing (MEC) have emerged as promising technologies to address these challenges. Due to wireless channel fading and susceptibility to obstacles, this paper introduces intelligent reflecting surfaces (IRS) to enhance the spectral and energy efficiency of wireless networks. We propose a system model for IRS-assisted uplink offloading computation, downlink offloading computation results, and simultaneous energy transfer. Considering constraints such as IRS phase shifts, latency, energy harvesting, and offloading transmit power, we jointly optimize the CPU frequency of IoT devices, offloading transmit power, local computation workload, power splitting (PS) ratio, and IRS phase shifts. This establishes a multi-variate coupled nonlinear problem aimed at minimizing IoT devices energy consumption. We design an effective alternating optimization (AO) iterative algorithm based on block coordinate descent, and utilize closed-form solutions, Dinkelbach-based Lagrange dual method, and semidefinite relaxation (SDR) method to minimize IoT devices energy consumption. Simulation results demonstrate that the proposed scheme achieves lower energy consumption compared to other resource allocation strategies.