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In this paper we derive a new representation for the incomplete gamma function, exploiting the reformulation of the method of steepest descents by C. J. Howls (Howls, Proc. R. Soc. Lond. A 439 (1992) 373–396). Using this representation, we obtain numerically computable bounds for the remainder term of the asymptotic expansion of the incomplete gamma function $\Gamma \left( { - a,\lambda a} \right)a\lambda$, and an asymptotic expansion for its late coefficients. We also give a rigorous proof of Dingle’s formal result regarding the exponentially improved version of the asymptotic series of .

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