do i really need to use a US ip to use the AC account? or they didn't really check? can i use a non-US paypal account as well?

dey dnt care... i hve many accounts.. sometime i forget to change my ip while submitting .. bt i still get UPFRONT all the time.. so i dont think it matters

What matters are the PP emails (don't keep using the same one for different AC accounts), and providing unique content. If you create obviously suspect accounts (too many at the same time, with very similar email addresses) AC will take a closer look and suspend the lot of them, but even in that case the IP would not be the real issue.

Yes it matters. What both people above me failed to mention, or well failed to know, is that unless you are US based they will not give you upfront payments on your submissions. You'll only earn the performance payment which is $1.50 per 1k views when you start. Until your clout increases.

So the main points.

#1 You can get make 2 AC accounts with the same US IP, but keep in mind they'll probably both get banned if one of them does.

#2 You will not receive upfront payments if you do not register with a US IP and the account be PVA.

#1 - I have created numerous PVA accounts for myself and others for the last year on the same or close IP address, the only ones of mine that got suspended were for inadvertantly posting content that was deemed not unique. The banned accounts did not affect the others.

#2 - The submission of bogus US address info and phone verification upon registering a new account was the only evidence of being US based that was provided. I've had people from India phone verify via forwarding their number to a US one, no problems. These accounts received upfront payments.