Some games -- baccarat leaps to mind -- have very strict and formal rules of etiquette. Bingo is not one of these.
In Bingo, as in life, etiquette is determined by common sense applied to your environment. It tends to be one of the most social of gambling games (with the possible exception of poker played at home) and etiquette, while a relaxed form, makes the evening more enjoyable for everyone.
As I mentioned, environment is a key part. If you are playing at your church, a profane joke or two during the course of the evening will most likely make the night uncomfortable for everyone around you. On the other hand, if your game is being held at the American Legion Hall and the place is filled with vets, those same jokes might get you an appreciative beer from one of your buddies.
What is never acceptable is ruining somebody's concentration, especially if he is playing a large number of cards. Imagine trying to follow along on 12 different cards while somebody insists on telling you a joke or asking if a particular number had been called earlier! Likewise, announcing your unhappiness with someone else's good luck is in bad taste anywhere. If your neighbor gets Bingo three games in a row, congratulate him -- don't start complaining that it is unfair.
(It is fine, of course, to complain about your own bad luck. If you want to crack a joke at your own expense, that is also perfectly acceptable.)
These same rules hold true if you are playing at an online casino which has community software. Here, however, I would advise you to be certain of the kind of fellow players you have before straying from the strict and narrow path.