Amazon has yet to issue its own official comment on the report.
It promised to hire new teams and executives for its new location, saying it would be a "complete headquarters for Amazon - not a satellite office".
Amazon.com Inc has selected New York City and Northern Virginia as the company's second and third headquarters, the Wall Street Journal reported.An announcement could come as soon as Tuesday, the newspaper reported, citing unidentified people familiar with the plan.
During the bidding process, neither Northern Virginia, nor NY disclosed much detail about their incentive offers to Amazon.
Earlier reports of the plan to split the project prompted criticism of the company, given the massive response from cities around the country to its original request for proposals for the massive new headquarters.
The D.C. region was seen as a favorite to land the new headquarters, as many drew connections between founder and CEO Jeff Bezos and the nation's capital after he purchased the Washington Post and a mansion in D.C.'s prominent Kalorama neighborhood.
Detective Pikachu: Ryan Reynolds shines in first trailer
Wildly unbelievable though it may be, the Detective Pikachu movie is definitely a real thing that is coming to cinemas.
The project is expected to bring 25,000 jobs to each of the locations. "These are very big numbers", he said.
Amazon is dividing the second headquarters evenly between New York's Long Island City and the Crystal City area of Arlington, Virginia, the Journal said.
The decision process has been going on since at least the end of 2017 when Amazon essentially launched a contest that sparked competition among cities across the world, including in Seattle and other areas across Washington state.
The company's push to build a second home base highlights how massively Amazon has expanded during its 20-plus year history.
The headquarter split will give Amazon more diversity for recruiting and could also help lessen congestion and cost of living increases that would have accompanied one bigger office. The two locations combined would be about the same size as the company's current home in Seattle, which has 33 buildings, 23 restaurants and houses 40,000 employees. Toronto was the only finalist outside the U.S.