2 Digit Subtraction With Regrouping

Every problem on this sheet needs a borrow, because the top ones digit is smaller than the bottom one. This is the step most second graders find hardest. The sheet has 20 stacked problems and takes about 15 minutes.

Grade
Grade 2
Problems
20
Time
About 15 minutes
Standard
2.NBT.B.5

Download

Download PDF (US Letter) Download PDF (A4)

Two pages: the worksheet, then the answer key. No sign-up needed.

Worksheet preview

Part A Subtract. Start with the ones column.

  1. 85− 787
  2. 81− 4635
  3. 94− 895
  4. 76− 3739
  5. 82− 6319
  6. 65− 1847
  7. 72− 2646
  8. 94− 1579
  9. 91− 5635
  10. 41− 338
  11. 92− 7418
  12. 93− 5439

Part B Subtract. Check each answer by adding it to the number you took away.

  1. 82− 5923
  2. 81− 2853
  3. 81− 4833
  4. 86− 3749
  5. 82− 5626
  6. 51− 483
  7. 95− 1877
  8. 33− 1914

Tips for teachers and parents

  • Ask "is the top ones digit big enough?" before every problem. If not, regroup first.
  • Show regrouping as trading: one ten becomes ten ones. In 52 − 27, cross out 5, write 4, and make the 2 into 12.
  • Then subtract normally: 12 − 7 = 5 ones, and 4 − 2 = 2 tens, so 25.
  • Check every answer by adding: 25 + 27 should be 52.

Common mistakes

  • Subtracting the smaller digit from the larger one in the ones column, so 52 − 27 becomes 35. Ask students to read the top digit first.
  • Regrouping the ones but forgetting to take one from the tens. Have students cross out the tens digit and write the new one every time.

What to practice next

Try the mixed addition and subtraction sheet, or move on to 3-digit subtraction.

Frequently asked questions

What is regrouping in subtraction?

When the top digit is too small, one ten is traded for ten ones. It is also called borrowing.

Why do children write 35 instead of 25 for 52 − 27?

They take the smaller digit from the larger one, 7 − 2, instead of regrouping. Checking by adding catches this error.

Can I use this for homework?

Yes. Print page 1 for the student and keep page 2, the answer key.