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The objective of this paper is to provide a reliable and robust mechanics based analytical approach for the accurate prediction of residual stresses in cold formed steel members. The forming residual stresses and associated equivalent plastic strains in cold formed corner sections are predicted with the assumption of elastic-perfectly plastic material model. The predicted analytical solution results are then compared with the existing analytical solution results. This work demonstrates that the exact estimation of forming residual stresses and equivalent plastic strains are possible with the inclusion of shift in neutral axis resulting from unequal thresholds of plasticity levels at the top and bottom surfaces of small radius corner sections. The predicted forming residual stresses and the associated equivalent plastic strains together define the initial conditions of corner sections for further non-linear structural behavior analysis of cold formed structures.