You're not counting all of the parameters as you need to include the error variance. So with $n=5$ data points and 3 coefficients and one error variance the number of parameters is $k=4$ and $n-k-1=0$, hence the resulting infinity. (Variances are parameters, too!) See [Hurvich & Tsai (1989)](http://dx.doi.org/10.1093/biomet/76.2.297) (*Biometrika* (1989), **76**, 2, pp. 297-307). **Update** So for a standard regression model with just a single error term *Mathematica* uses the Hurvich & Tsai (1989) formula: $$AIC_c=AIC+{{2(k+1)(k+2)}\over{n-k-2}}$$ where $k$ is the number of parameters in the model (not counting the error variance). (For a linear model $k$ is the rank of the design matrix.) This gives $\infty$ when $k=n-2$ as you found. For whatever it's worth `PROC MIXED` in SAS with `METHOD=ML` (`ML` for maximum likelihood rather than `REML` for restricted maximum likelihood) with a single error variance uses a slightly different formula for $AIC_c$ to avoid dividing by zero when $k=n-2$: $$AIC_c=AIC+{{2(k+1)(k+2)}\over{\max{(n,k+3)}-k-2}}$$