Can you create multiple Google Adsense accounts?

I wondered if one can hold multiple Google Adsense accounts. A quick search revealed that Google’s answer is “maybe”. What they don’t allow is for the same payee (to whom they make out the checks) to have multiple accounts. So perhaps you can work around this by creating accounts in other people’s names (your better half perhaps?), but there are tax implications. I have also read that sometimes there are problems with different payee’s being at the same address or logging in from the same machine (or IP address) though this could just be fear-mongering. Simply send an email to Google Adsense support and ask them. One thing they do seem to allow after approval if you are a business entity is to hold Google Adsense accounts in the names of each of these business entities owned by you.

See Google Adsense Help question: “Can I sign up for more than one account?