Section Rev 3102.02 - Special Rules For Bingo, Keno and Slot Machines(a) For purposes of determining the amount of money or the fair market value of gambling winnings received from a bingo, keno or slot machine game, the taxpayer shall use the amount indicated in Box 1, entitled "Gross winnings", of the Form W-2G that the taxpayer received, or if the taxpayer received a Form 1042-S and Box 1 contains income code 28, the taxpayer shall use the amount indicated in Box 10, entitled "Amount paid to recipient."(b) If the taxpayer did not receive a Form W-2G or a Form 1042-S, then for purposes of determining the amount of money or the fair market value of gambling winnings received from a bingo, keno or slot machine game: (1) In the case of a bingo game or slot machine play, the amount of winnings shall not be reduced by the amount wagered;(2) In the case of a keno game, the amount of winnings from one game shall be reduced by the amount wagered in that one game;(3) All winnings by the winner from one bingo or keno game shall be aggregated; and,(4) Winnings and losses from any other wagering transaction by the winner shall not be taken into account.N.H. Admin. Code § Rev 3102.02