Citing "people familiar with the matter", the publication says other cities may also receive major sites.
This past January, a short list of 20 cities being seriously considered was released by the company.
The new Washington metro region headquarters will be located in National Landing, in Arlington, Virginia, and the New York City headquarters will be located in the Long Island City neighbourhood in Queens, across the East River from Midtown Manhattan and the United Nations.
In a long-anticipated decision, Amazon.com Inc.
"We are excited to build new headquarters in New York City and Northern Virginia", said Jeff Bezos, founder and CEO of Amazon. Amazon has said the new jobs will have an average wage over $150,000, and the company has so far suppressed unionization efforts from its workforce.
In a joint statement, New York State Senator Michael Gianaris and New York City Councilman Jimmy Van Bramer asked why scarce public resources are being offered to one of the profitable corporations in the world.More news: Liverpool still heading in the right direction - Klopp
Amazon's search for a second headquarters captured the attention of almost every economic development agency in the country, with more than 200 submitting bids to land what had originally been described as 50,000 jobs and billions in investment.
Last January, almost three months after 238 cities submitted bids for the project, Amazon narrowed down its list of potential headquarters cites to 20 finalists. The cities beat out 236 other proposals.
Both cities met Amazon's requirements which include being near a metropolitan area with more than a million people and being within 45 minutes of an global airport.
The two new head offices combined are expected to be equal to the existing Seattle campus in Washington, which is an over 750.000sqm property divided into 33 building and hosting 24 restaurants.
Amazon said it expected to invest about $2.5bn each in NY and Arlington, where the offices are planned to host more than 25,000 "high-paying jobs".
It also has brought additional scrutiny to potential incentives Amazon might receive to locate in certain areas. "We made that point to Amazon in our pitch and in person when they visited us here", he said in a statement to The Canadian Press in September. Some hired McKinsey & Co. and other outside consultants to help them with their bids, investing heavily in courting Amazon and its promise of 50,000 jobs.
Launched in 1995 as a site that mostly sells books, Amazon now produces movies, makes voice-activated Echo devices, runs the Whole Foods grocery chain, offers online services to businesses and designs its own brands of furniture, clothing and diapers.
Amazon has said employees who work in Seattle will have a chance to relocate.