An online monitoring system must have an application or facility that captures and processes every handpay message from each EGS and meet the following rules:

1. (1) Handpay messages must be created for single wins (jackpots), progressive jackpots, and accumulated credit cash outs (canceled credits), which result in handpays;

2. (2)

   1. (A) For every single win event that is equal to or greater than the applicable Internal Revenue Service tax reporting threshold, as established from time to time by the Internal Revenue Service, the online monitoring system user must be advised of the need for a W2G or 1042-S Form, as required by the Internal Revenue Service, which is to be processed, either via the online monitoring system or manually.
   2. (B) This option must not be capable of being overridden.
   3. (C) The keyed reset ability to return winnings from a taxable event to an EGS should require user intervention to void the original jackpot slip that is generated; and

3. (3) The following information is required for all jackpot slips generated with some/all fields to be completed by the online monitoring system:

   1. (A) Numeric slip identifier (which increments per event);
   2. (B) Date and time (shift if required);
   3. (C) EGS number;
   4. (D) Denomination;

   5. (E) Amounts of:

      1. (i) Jackpot;
      2. (ii) Accumulated credit; and
      3. (iii) Additional pay;
   6. (F) W2G indication, if applicable;
   7. (G) Additional payout, if applicable;
   8. (H) Total before taxes and taxes withheld, if applicable;
   9. (I) Amount to patron; and
   10. (J) Total credits played and game outcome of award.