2-Digit Subtraction With Regrouping Worksheets
These worksheets focus on 2-digit subtraction problems that require borrowing from the tens column when the ones digit on top is smaller than the ones digit being subtracted. Designed for 2nd graders ready to move beyond no-regrouping subtraction, every printable PDF includes an answer key.
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2-Digit With Regrouping Subtraction Worksheet
Subtract.
Answer Key
2-Digit With Regrouping Subtraction Worksheet
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How to teach regrouping (borrowing) in double-digit subtraction
- 1
Model borrowing with base-ten blocks
Show that when there aren't enough ones to subtract, you trade one tens rod for ten ones cubes, making it possible to subtract in the ones column.
- 2
Cross out and rewrite the tens digit
Teach the standard notation of crossing out the top tens digit, writing one less above it, and adding a small 10 next to the ones digit.
- 3
Practice recognizing when to borrow
Before solving, have your child compare the top and bottom ones digits and say out loud whether borrowing will be needed.
- 4
Check answers by adding back up
After subtracting, have them add the answer to the number they subtracted to confirm it equals the original top number.
Common mistakes kids make
- Subtracting the smaller ones digit from the larger one regardless of position — remind them to always subtract bottom from top, borrowing when needed.
- Forgetting to reduce the tens digit after borrowing — have them cross it out and rewrite the smaller number every time.
- Adding ten to the ones digit but not actually borrowing from the tens column — check that the tens digit decreased by one.
- Skipping the borrow check step before starting — pause and compare digits column by column before writing any answer.
Tips for parents and teachers
- Use two different colored pencils for crossing out and rewriting to keep borrowing steps visually distinct.
- Practice hands-on with base-ten blocks for a week before moving to pencil-and-paper only problems.
- Review fact families and addition regrouping first, since the two skills mirror each other.
- Slow down on the first few problems of each new worksheet to build the habit correctly before speeding up.
Grade alignment
This worksheet supports Common Core standard 2.NBT.B.5, typically taught in 2nd grade. Use it for practice, homework, review or a timed check of fluency.
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Open worksheetFrequently asked questions
What is borrowing in subtraction?
Borrowing, also called regrouping, happens when the top digit in a column is smaller than the bottom digit, so you take a ten from the next column over.
When do students learn 2-digit subtraction with regrouping?
This skill is usually taught in 2nd grade, aligned with Common Core standard 2.NBT.B.5.
Why does my child forget to reduce the tens digit?
It's a common working-memory slip; requiring them to cross out and rewrite the tens digit immediately helps make it stick.
How is borrowing different from carrying?
Carrying moves a value forward in addition, while borrowing takes a value from the next column in subtraction.
What should my child master before this worksheet?
They should be comfortable with 2-digit subtraction without regrouping and know single-digit subtraction facts fluently.
How can I make borrowing practice more hands-on?
Base-ten blocks let kids physically trade a tens rod for ten ones cubes, matching exactly what borrowing represents on paper.