Contact out of the line of action, especially for tip corner contact, always arouses meshing impact. Therefore, the tooth profile modification is usually used to avoid tip corner contact in most of the previous studies, but mesh out of the line of action may still exist. To further reduce the meshing impact, a new tooth profile modification strategy is proposed in this paper. First, the tip of the tooth is removed along the tangent line of the involute profile of the mating tooth at the approach point or at the recess point. Then, the tangent line and the original involute profile are smoothly connected by a sinusoidal curve. Simulation is conducted by a 6 degrees of freedom dynamic model of spur gear pair to analyze the dynamic meshing force. The simulation results have showed that the meshing impact due to the contact out of the line of action has been further decreased. Therefore, this study provides an effective way to reduce the meshing impact through calculating the modification amount and structuring the modification curve.