Curriculum
Math-U-See
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30 two-digit subtraction problems without regrouping · 1 page + answer key
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Thirty two-digit subtraction problems where every top digit is at least as big as the digit below it, so nothing needs borrowing. It's the first step in column subtraction: subtract the ones, subtract the tens, done.
Use this sheet to make sure place value is solid (tens under tens, ones under ones) before adding the extra step of regrouping. Then move on to subtraction with regrouping. For addition at the same level, see 2-digit addition.
1st graders subtract multiples of 10 from two-digit numbers. Full two-digit subtraction, with and without regrouping, is 2nd grade.
It lets children master lining up places and working column by column before adding the harder idea of trading a ten for ones.