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Can I have two AdSense Accounts? YES, It Depends On The Purpose

Can one person own 2 or more AdSense accounts? This is a question most people ask when they have the need to apply for a second AdSense account but are not sure if they would be violating the AdSense terms and policies.
So, can one person own two AdSense accounts? The answer to this question is NO and YES. This depends on the purpose for which you need a second AdSense account for. I personally have more than one AdSense account and still, I am not in any way violating the AdSense terms and policies. Now, let me explain the two answers in detail.
Can one person have two AdSense accounts? NO
Google made this answer very plain and clear in the terms and policies of the AdSense program. A person can only have one AdSense account which he can use to monetize all his websites.
On this, I have seen people argue that AdSense consider the verification addresses used in registering for AdSense and that two brothers or persons living in the same apartment can not apply for their separate AdSense account with that same address as this would be seen as one individual applying for two accounts. I want to state that this is a lie, Google is so smart to not have thought of such scenarios and see people living in the same houses as different individuals who require their separate accounts. The principal thing Google considers to differentiate individuals is the applicants name which is expected to match the payment account. Having clarified this, let me explain the second answer to the question of the day.
Can one person have two AdSense accounts? YES
This is confusing right? Just now I said that Google does now allow individuals to have multiple AdSense accounts and now again I am saying they do, how?
Have you ever heard of the Google AdSense Business Account? Google understands that people may have reasons to have separate AdSense accounts for different websites and products and then made a provision for such cases in their AdSense program. There are people who run a personal website and also their business website as well and it would not be convenient for everyone to use their personal AdSense account to monetize their business website, especially for businesses that are not managed or owned by one person. Using your personal AdSense account to monetize such business websites means that other employees/owners of the business who require access to see the company’s generated revenues who also have access to see the revenues generated by your personal websites being monetized with your AdSense account. Therefor, Google made the provision for a Business AdSense Account.
An individual can have both the Individual AdSense account and the Business AdSense account at the same time without violating any of the AdSense terms and policies.
To open a Business AdSense account, kindly open a Google account for your business, navigate the AdSense account page and click on the Get Started button, and login with your business Google email account (Gmail account). On the registration form, make sure to select Business on the account type section. Individual account type is selected by default, so be sure to pay attention to this section if you don’t want to go ahead to create another individual AdSense account which will be violating the AdSense policies.
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Note that the Business AdSense account is meant for only businesses who are able to receive payments into their business accounts. Therefor, the business name you should be filling while creating the AdSense account should exactly match the account name you intend to receive your revenues.
It is also important to say that if you do not own a business, then there shouldn’t be a need for you to need another AdSense account as you can monetize all your websites with just one AdSense account. If by any chance that you have a co-owned website that you want to monetize with a different AdSense account, then you should register a business for the co-owned wesbite and open a bank account for it and then apply for a Business AdSense account afterwards.