Aim: To evaluate the center of resistance of maxillary incisors during intrusion and retraction. Methods: Finite element analysis was used including geometric modeling, mesh generation, boundary conditions, and tooth movement analysis. Results: The center of resistance for maxillary incisors was located approximately 6 mm apical and 4 mm posterior to a perpendicular line from the labial alveolar crest. Conclusion: Finite element analysis provides valuable insight for orthodontic force interactions and can assist in precise clinical determination of the center of resistance. © 2014 Elsevier B.V., All rights reserved.