The tooth surface structure of spiral bevel gear is complex and requires high machining accuracy. In order to reduce the tooth form deformation of heat treatment, this paper proposes a reverse adjustment correction model of tooth cutting for heat treatment tooth form deformation of spiral bevel gear. Based on the Levenberg–Marquardat method, a stable and accurate numerical solution for the reverse adjustment amount of the cutting parameters is solved. Firstly, a mathematical model of the tooth surface of spiral bevel gears was established based on the cutting parameters. Secondly, the effect law of each cutting parameter on tooth form was studied by using the method of small variable perturbation. Finally, based on the tooth form error sensitivity coefficient matrix, a reverse adjustment correction model of tooth cutting is established to compensate the heat treatment tooth form deformation by reserving the tooth cutting allowance in the tooth cutting stage. The effectiveness of the reverse adjustment correction model of tooth cutting was verified through experiments on reverse adjustment of tooth cutting processing. The experimental results show that the accumulative tooth form error of the spiral bevel gear after heat treatment is 199.8 μm, which is reduced by 67.71%, and the maximum tooth form error is 8.7 μm, which is reduced by 74.75%, after reverse adjustment of cutting parameters. This research can provide technical support and a theoretical reference for heat treatment tooth form deformation control and high-precision tooth cutting processing of spiral bevel gears.