🚀 2nd Grade · Free printable

Subtraction With Regrouping Worksheets

Subtraction with regrouping (often called borrowing) is one of the biggest skills in 2nd grade. When there are not enough ones to subtract, one ten is traded for ten ones.

Every problem on these worksheets subtracts two-digit numbers and needs regrouping in the ones column. Once that feels easy, the mixed review worksheets add problems that do not need it, so children practice deciding when to regroup.

Print a free worksheet

Choose how many problems. Every worksheet has new problems and a matching answer key.

Opens in a new tab, ready to print. Use the Answer Key button there to print the answers.

Sample problems

  1. 72 − 15 = _____
  2. 81 − 14 = _____
  3. 83 − 19 = _____
  4. 46 − 18 = _____
  5. 63 − 57 = _____
  6. 62 − 57 = _____
  7. 81 − 33 = _____
  8. 93 − 86 = _____

Worked example

62 − 43

  1. Ones: 2 − 3 does not work, because there are not enough ones.
  2. Regroup one ten: 62 becomes 5 tens and 12 ones.
  3. Ones: 12 − 3 = 9. Tens: 5 − 4 = 1.
  4. So 62 − 43 = 19. Check: 19 + 43 = 62. ✓

Common mistakes

  • Subtracting the smaller digit from the bigger one in every column. For 62 − 43 that gives 3 − 2 = 1 and an answer of 21. Ask: "Do we have enough ones to take 3 away?"
  • Regrouping but forgetting to take the ten away from the tens column, which gives 29 instead of 19.

Tips for practicing at home

  • Model it with dimes and pennies: trade a dime for 10 pennies when you run out.
  • Teach counting up as a second strategy: from 43 to 50 is 7, from 50 to 62 is 12, and 7 + 12 = 19.
  • Check every answer by adding.

Common Core standards

2.NBT.B.5
Fluently add and subtract within 100 using strategies based on place value, properties of operations, and the relationship between addition and subtraction.

More 2nd Grade worksheets

🦄

Practice on screen too, for free

Fun Math turns practice into a game: read-aloud problems, daily streaks, coin and clock practice, and lessons for K–2. Free to start, no ads.