When designing an internal gear. the bending strength around pitch point as well as that at tooth root fillet should be considered because the bending stress around pitch point may occur as high as that at tooth root fillet. In this study, including stress state around pitch point, the bending strength (tensile side and compressive side) of internal gear tooth is investigated by the use of the finite element method(FEM) with regarding many influencing factors of cutter and gear geometries. Then, the critical sections around pitch point and at tooth root fillet are determined, and the simple formulae based on nominal stresses(bending, compressive, and shear) are derived for the calculations of actual stresses as the functions of tooth thicknesses and radii of curvatures of involute and fillet curve at those critical sections. The stresses calculated by the formulae agree well with those by the FEM. And the bending stresses around pitch point and at tooth root are easily estimated by the use of those formulae, therefore, those formulae are useful for the purpose of the design or the bending strength estimation of internal gear.