Let be smooth, and let be a critical point whose Hessian is nondegenerate. There are smooth local coordinates , centered at , in which
The integer is the Morse index. This is an exact local identity, rather than a quadratic approximation with a remainder.[ref]
To see the mechanism, apply the integral form of Taylor's theorem twice at the critical point, writing with smooth symmetric coefficients. Nondegeneracy allows successive smooth completion of squares; the resulting change of coordinates has derivative given by an invertible linear map, so the inverse function theorem makes it a valid coordinate system. Sylvester's law of inertia makes the number of negative squares independent of the coordinates.
For , the origin has index one and is a saddle point. For , the origin is critical but its Hessian is zero; no smooth coordinate change makes it a nondegenerate quadratic critical point. The normal form implies that every nondegenerate critical point is isolated, and supplies the local model for the Morse handle-attachment theorem.
At a nondegenerate critical point placed at the origin, integral Taylor theorem gives , where is a smooth symmetric matrix and . A constant linear change makes diagonal with entries . Successive completion of squares, with the Schur complement at each step, produces a smooth invertible triangular matrix such that . The pivots keep their nonzero signs near zero. The map has invertible derivative at zero, so the inverse function theorem makes it a coordinate system. The signs are the Hessian matrix signature by Sylvester's law of inertia.

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