By Agence France-Presse
The company is close to reaching a deal to place the split second headquarters in two areas: the Long Island City neighborhood of Queens in New York and the Crystal City area of Arlington, Virginia, The New York Times reported, citing anonymous sources.
The Wall Street Journal cited an anonymous source as saying that Amazon decided that dividing its second headquarters between two locations would spread the economic benefits as well as burdens -- such as pressure on housing and transportation.
Amazon also reportedly felt that a split would expand the pool of computer engineering talent available for jobs.
The Journal said that Amazon was in "late-stage discussions" with multiple areas including Crystal City, New York City and Dallas.
About 50,000 jobs would be divided evenly between the two cities, according to the two reports.
Amazon declined to comment.
Amazon's headquarters is in Seattle, where the company's "urban campus" is woven into the fabric of the city.
The retail and technology company announced last year that it was seeking a location for a second campus. Scores of cities rushed to tout their strengths and offer tax incentives to become a second home for Amazon, its spending and its jobs.
Amazon could announce its decision as early as this week.