The N-NO bond fission of N2O+(C2Σ+) ions can produce two major fragment ions, NO+ or N+. In contrast to the dominant NO+ fragment ion, the N+ formation mechanism remains unclear to date. Here, dissociative photoionization of N2O via the C2Σ+ ionic state has been reinvestigated using a combined approach of threshold photoelectron-photoion coincidence (TPEPICO) velocity imaging and quantum chemical calculations. Accompanying the N+(3P) formation, the NO(X2Π) neutral fragment with low and high vi-rotational distributions was identified, based on the N+ speed and angular distributions derived from the TPEPICO images. In particular, the excitation of the symmetric stretching ν1+ mode promotes the formation of high rotational components, while the asymmetric stretching ν3+ mode shows the exact opposite effect. According to our calculated multistate potential energy surfaces, intersystem crossing from C2Σ+ to 14Π exclusively provides feasible decomposition pathways to produce the N+ fragment. In a slightly bent geometry, spin-orbit couplings between C2Σ+ and two substates of 14Π, 14A' or 14A″, play a crucial role in the N+ formation from vibrationally selected N2O+(C2Σ+) ions. The mechanism also provides new insights into the charge transfer reaction of N+ + NO → N + NO+.