Soil sampling may be used as a decision-making tool for late-vegetative stage nitrogen (N) fertilizer applications in corn (Zea mays L.). Recommended sampling strategies following banded fertilizer applications commonly suggest taking cores from both on the fertilizer band (B) and off the band (O-B), however we hypothesized that soil nitrate concentrations (NO 3 − ppm) in the O-B were not influenced by N application rate. Analyzing samples from six experiments, we found there was a strong relationship between NO 3 − ppm and applied N rate in the B, but not the O-B position. Power analysis revealed that finding significant differences in applied N rates was only likely when sampling on the B and the difference in N rate was greater than 110 kg N ha −1 . This demonstrates that soil N sampling is not sensitive to small differences in applied N, and that O-B soil cores may only dilute the ability to detect these differences.Abbreviations: B, on N fertilizer band; O-B, halfway between the corn row and the N fertilizer band; NO 3 − ppm, log-transformed nitrate-N concentration (ppm); NH 4 + ppm; ammonium-N concentration (ppm); D1, 0-30 cm depth; D2, 30-60 cm depth; C-220, contrast of N rates differing by 220 kg N ha −1 ; C-110, contrast of N rates differing by 110 kg N ha −1 ; C-55H, contrast of N rates differing by 55 kg N ha −1 at high N rates; C-55L, contrast of N rates differing by 55 kg N ha −1 at low N rates; A:N, ratio of non-transformed ammonium-N to nitrate-N concentrations; 0N, unfertilized treatment; CV, coefficient of variation; SE, standard error.