Power skiving provides an effective solution and considerable machining efficiency for the machining of internal gears. The tool profile design and the reusability after resharpening is crucial in gear manufacturing. In this paper, a novel method of tool profile correction based on the inverse error-complement of involute profile is proposed. Firstly, the mathematical model of involute cutter with rake angle and relief angle is established. The profile error relative to the target gear is calculated by the mathematical model. Then, the distribution of the gear profile errors is fitted by a fifth-order multinomial. The fitted multinomial function is attached to the cutter profile. The maximum theoretical error of the target gear profile is in 10e-7 mm order of magnitude through the calculation of fewer iterations. Finally, the distribution of the multinomial coefficients along the resharpening direction is obtained by linear programming. The result shows that the cutter designed by the proposed method possess almost negligible error to the gear profile and good repeatability of resharpening.