Subtraction Across Zeros Worksheet
Every top number on this sheet has a 0 in the tens place, such as 400 or 503, and every problem needs a borrow in the ones. Students must regroup across the zero, the step that causes the most subtraction errors. It has 20 stacked problems.
- Grade
- Grade 2–3
- Problems
- 20
- Time
- About 15 minutes
- Standard
- 2.NBT.B.7, 3.NBT.A.2
Download
Download PDF (US Letter) Download PDF (A4)Two pages: the worksheet, then the answer key. No sign-up needed.
Part A Subtract. Regroup across the zero.
- 301− 193108
- 504− 4959
- 500− 343157
- 802− 7957
- 602− 154448
- 402− 188214
- 904− 526378
- 201− 15843
- 403− 30994
- 503− 236267
- 500− 119381
- 901− 88417
Part B Subtract. Check by adding your answer to the bottom number.
- 402− 3948
- 902− 489413
- 200− 12377
- 202− 12874
- 401− 153248
- 505− 396109
- 200− 18713
- 803− 7976
Tips for teachers and parents
- When the ones need a borrow but the tens digit is 0, go to the hundreds first. In 403 − 168, the 4 hundreds become 3 hundreds and the tens become 10.
- Then borrow from the new tens: 10 tens become 9 tens, and the 3 ones become 13 ones.
- A quick shortcut for 400, 500 and so on: think of 400 as 40 tens. Take one ten and it becomes 39 tens and 10 ones.
- Check every answer by adding it to the bottom number.
Common mistakes
- Trying to borrow from the 0 and writing a negative or leaving the 0 unchanged. Show that the 0 must first become 10.
- Forgetting that the tens column is now 9, not 10, after the second borrow.
What to practice next
Move on to 4-digit subtraction, where the same regrouping steps run across one more column.
Frequently asked questions
How do you subtract across zeros?
Borrow from the first non-zero digit on the left, which turns each zero in between into 10, then 9 as you borrow again. 400 − 156: 4 hundreds become 3, tens become 9, ones become 10, and the answer is 244.
Why is subtracting across zeros hard?
It needs two regroups in a row before any subtracting happens. Students who skip a step get answers that are off by 10 or 100.
What grade learns subtraction across zeros?
It is part of subtracting within 1,000 in grades 2 and 3.