Temperature-dependent indent recovery of polymethyl methacrylate is depicted by atomic force microscopy. The viscoelastic indent recovery is predicted by a numerical model based on the Boussinesq elastic theory. From the perspective of an elastic solution, viscoelastic solution for stress and displacement field is constructed through the analysis of the elasticity-viscoelasticity corresponding theory. The findings also illustrate the effect of loading condition, elastic modulus, and viscosity on the viscoelastic recovery rate.