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Subtraction with regrouping worksheets
25 two-digit subtraction problems with regrouping · 1 page + answer key
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Every problem on this sheet needs borrowing: the ones digit on top is smaller than the one below, so a ten has to be regrouped into ones. Twenty-five problems in a row turns the steps into a routine: cross out the tens digit, write one less, make the ones ten bigger, subtract.
If borrowing is brand new, model the first few with base-ten blocks or dimes and pennies. Once it clicks, switch to the mixed 2nd grade subtraction sheet, where children must decide when to regroup, or step up to 3-digit subtraction.
Tips for using it
- Say it every time: 'I can't take 7 from 2, so I trade a ten.'
- Money works well: borrowing is trading a dime for 10 pennies.
Variations
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Questions
Is borrowing the same as regrouping?
Yes. Borrowing is the older term; regrouping describes the same move: one ten is regrouped as ten ones.
When do kids learn subtraction with regrouping?
In 2nd grade for two-digit numbers, then three-digit numbers in late 2nd and 3rd grade.