Soybean (Glycine max. (L) Merrill) acreage has more than doubled in New York State over the last 10 years. In 2006, 200,000 acres were planted versus 100,000 in 1998 showing soybean has become a more typical part of a rotation with corn (Zea mays L.). In response to high nitrogen (N) fertilizer prices and increasing environmental regulation, growers with soybean-corn rotations are asking about possible N fertilizer savings for corn following soybean (N credits). Currently, New York guidelines do not include such N credits for corn following soybeans. A literature review was conducted to evaluate if an N crediting system needed to be developed. Studies in New York indicate that N for corn after soybean could most likely be reduced by 20-40 lb acre^-1 compared to the N needs for corn after corn. Nitrogen credits applied in the Northeast and northern Corn Belt States range from 0 lb acre^-1 to 134 lb acre^-1. The literature showed a variety of explanations for the presence and/or absence of N credits (ranging from N fixation by soybean and various "rotation effects" to differences in amounts of N immobilized during soybean and corn residue decomposition). Key factors related to understanding the "soybean N credit" include tillage method and soil type, as well as soybean plant population, yield, and growing conditions during the corn year. We summarize current recommended N credits applied for corn following soybeans in the Northeast and northern Corn Belt states. New York guidelines will be adjusted based on findings in the literature.