This paper focuses on numerical simulation of single point incremental forming (SPIF) process. Via a user-defined material (VUMAT) subroutine is employed to implement a non-associated mixed isotropic–kinematic hardening material model. The accuracy of the proposed non-associated flow rule model to predict the material behavior and the anisotropy in sheet metal forming simulations is examined by comparing numerical results with experimental measurements. The suggested model shows good agreement with experimental results compared to the associated Hill_R and Hill_S models. The proposed non-associated flow rule demonstrates a good efficiency to simulate the springback after sheet metal forming and to predict the thickness variation during incremental sheet metal forming process. The present non-associated model can improve the prediction of both anisotropic and hardening behaviors of material used in numerically controlled sheet metal forming technology.