Bending strength of an internal gear tooth is discussed as tooth form factor taking into account the actual stress magnitude. Stress analysis was carried out by the finite element method(FEM) for the calculation of tooth form factor of an internal gear. This paper also investigated the influences of number of teeth and addendum modification coefficient of the internal gear and the influences of number of teeth, addendum modification coefficient, pressure angle, radius of rounding of tooth tip, and bottom clearance coefficient of the pinion-shaped cutter on tooth form factor of internal gear. Generalizing the resultant data, a simple formula for the tooth form factor of an internal gear was derived for the calculation of tooth bending strength of an internal gear.