<p>Power honing of internal gears is a key finishing process for high-performance transmission gears, and accurate control of residual stresses on the tooth surface is of great significance to ensure the strength and durability of the gears and to realize low-noise meshing. Based on the theory of misaligned spatial conjugate internal meshing, this study establishes a thermo-mechanical coupling model for the formation process of residual stress in power honed internal gears, derives a model for the relative velocity field of abrasive particles and honing force in the contact zone of gear honing, and successfully predicts the distribution of residual stress on the tooth surface through thermo-mechanical coupling stress analysis. The innovation of the model lies in the establishment of a thermo-mechanical coupling model based on physical principles, which directly correlates the contact kinematics with the machining force. In this paper, the framework system of mechanical force and thermal load is constructed, and an experimentally verified comprehensive prediction method of tooth residual stress is established. Taking the carburized quenched 20CrMnTi gears as a representative case, the residual stresses on the tooth surface are measured by power honing test, and the prediction results coincide with the measured values and the spatial distribution trend under different axial intersection angles, which verifies the reliability and applicability of the model. This study provides operable guidance for the selection of honing process for transmission system gears, which helps to ensure that the gears are in a favorable residual compressive stress state.</p>