You can use a single DynamoDB table to control the locking for the state file for all of the accounts. This would work even if you had multiple S3 buckets to store state in.

The DynamoDB table is keyed on LockID which is set as a bucketName/path. So as long as you have a unique combination of those you will be fine (you should or you have bigger problems with your state management).

Obviously you will need to set up cross account IAM policies to allow users creating things in one account to be able to manage items in DynamoDB.

To use terraform DynamoDB locking, follow the steps below

1.Create an AWS DynamoDB with terraform to lock the terraform.tfstate.

provider "aws" {
   region = "us-east-2"
}


resource "aws_dynamodb_table" "dynamodb-terraform-lock" {
   name = "terraform-lock"
   hash_key = "LockID"
   read_capacity = 20
   write_capacity = 20

   attribute {
      name = "LockID"
      type = "S"
   }

   tags {
     Name = "Terraform Lock Table"
   }
}

2.Execute terraform to create the DynamoDB table on AWS

terraform apply

Usage Example

1.Use the DynamoDB table to lock terraform.state creation on AWS. As an EC2 example

terraform {
  backend "s3" {
    bucket = "terraform-s3-tfstate"
    region = "us-east-2"
    key = "ec2-example/terraform.tfstate"
    dynamodb_table = "terraform-lock"
    encrypt = true
  }
}

provider "aws" {
  region = "us-east-2"
}

resource "aws_instance" "ec2-example" {
  ami = "ami-a4c7edb2"
  instance_type = "t2.micro"    
}

The dynamodb_table value must match the name of the DynamoDB table we created.

2.Initialize the terraform S3 and DynamoDB backend

terraform init

3.Execute terraform to create EC2 server

terraform apply

To see the code, go to the Github DynamoDB Locking Example