[1] Nitrous oxide (N 2 O) is a greenhouse gas with a large global warming potential and is a major cause of stratospheric ozone depletion. Croplands are the dominant source of N 2 O, but mitigation strategies have been limited by the large uncertainties in both direct and indirect emission factors (EFs) implemented in "bottom-up" emission inventories. The Intergovernmental Panel on Climate Change (IPCC) recommends EFs ranging from 0.75% to 2% of the anthropogenic nitrogen (N) input for the various N 2 O pathways in croplands. Consideration of the global N budget yields a much higher EF ranging between 3.8% and 5.1% of the anthropogenic N input. Here we use 2 years of hourly high-precision N 2 O concentration measurements on a very tall tower to evaluate the IPCC bottom-up and global "top-down" EFs for a large representative subsection of the United States Corn Belt, a vast region spanning the U.S. Midwest that is dominated by intensive N inputs to support corn cultivation. Scaling up these results indicates that agricultural sources in the Corn Belt released 420˙50 Gg N (mean˙1 standard deviation; 1 Gg = 10 9 g) in 2010, in close agreement with the top-down estimate of 350˙50 Gg N and 80% larger than the bottom-up estimate based on the IPCC EFs (230˙180 Gg N). The large difference between the tall tower measurement and the bottom-up estimate implies the existence of N 2 O emission hot spots or missing sources within the landscape that are not fully accounted for in the IPCC and other bottom-up emission inventories. Reconciling these differences is an important step toward developing a practical mitigation strategy for N 2 O.