Section Rev 3102.01 - General Rule for Computation of Gambling Winnings(a) If the taxpayer received 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, not including gambling winnings received from bingo, keno or slot machines: (1) The taxpayer shall use the amount indicated in Box 1, entitled "Gross winnings", of the Form W-2G that the taxpayer received; or(2) 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 the purposes of determining the amount of money or the fair market value of gambling winnings, not including gambling winnings received from bingo, keno or slot machines, the amounts received from a wager shall be determined: (1) By reducing the amount received by the amount of the winning wager; and(2) By not reducing the winnings received by amounts of losing wagers.N.H. Admin. Code § Rev 3102.01