According to The Sun, the advance makes the group Syco's main global priority for 2011.
A source told the newspaper: "They are in the States to meet top producers and songwriters before they start recording material for their debut album.
"Even The X Factor finalist usually waits nearly a year to release their material but Simon is keen to get One Direction cracking.
"They are getting stuck in and will put out a first single this spring. Then hear the cash register chime."
As part of their deal with Syco, each of the boyband members was reportedly only paid an initial £8,000.
Yesterday. it was claimed that One Direction's debut single will be released on March 13.