The preference of potato plants for specific nitrogen (N) form changes with growth stage. Potato plants prefer nitrate N before tuber formation, while they favor ammonium N after tuber formation. However, few studies have focused on N species management in potato production. In this study, 2-year field experiments were conducted from 2020 to 2021 in Inner Mongolia, China, under drip irrigation with four N treatments: (1) CK (no N was used), (2) conventional farming practices (F) (urea was the only N source applied for potato growth), (3) nitrate N supplied before tuber formation and ammonium N with nitrification inhibitor supplied after tuber formation (N-NI), and (4) nitrate N supplied before tuber formation and frequent, low-dose ammonium N applied after tuber formation (Opt). The results demonstrated that, compared with the F, the Opt treatment facilitated potato N uptake, with a 33–40% increase in plant N accumulation, and significantly increased potato growth, which ultimately resulted in a yield increase of 12–20% and an increase of 11–22 percentage units in NUE. In addition, the Opt treatment reduced the soil N residual by ~14% after harvest. Compared with the N-NI, the Opt treatment did not result in a decrease in tuber yield or NUE. Therefore, supplying nitrate N before tuber formation and frequent, low-dose ammonium N after tuber formation can result in a better match between the supply and demand of potato plants for N forms without the use of nitrification inhibitors, improving both potato yield and NUE, which is of substantial agronomic and environmental value.