The effect of nitrogen (N) fertilizer on the development of maize kernels has yet to be fully explored. MicroRNA-mRNA analyses could help advance our understanding of how kernels respond to N. This study analyzed the morphological, physiological, and transcriptomic changes in maize kernels under different N rates (0, 100, 200, and 300 kg ha–1). The result showed that increasing N application significantly increased maize grains’ fresh and dry weight until N reached 200 kg ha–1. Higher levels of indole-3-acetic acid, cytokinin, gibberellin, and a lower level of ethylene were associated with increased N applications. We obtained 31 differentially expressed genes (DEGs) in hormone synthesis and transduction, and 9 DEGs were regulated by 14 differentially expressed microRNAs (DEMIs) in 26 pairs. The candidate DEGs and DEMIs provide valuable insight for manipulating grain filling under different N rates.