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According to the Cash app’s terms and conditions, you can not have two Cash app accounts with the same card. Due to security reasons, the Cash app does not allow users to use two Cash app accounts using just one debit card. If you want to create a second Cash app account then, you will have to use a new phone number, email id, and bank account.

https://cashapphone.com/blog/two-cash-app-accounts

Can I Have Two Cash App Accounts? 2 Cash App Accounts 

You can add multiple bank accounts to your Cash App account so you can easily transfer funds between them.