Two-Digit Subtraction With Regrouping
Skill: Subtracting two-digit numbers that require borrowing
Download PDF worksheetAnswer key (PDF)
Free for personal and classroom use. Print at 100% / "Actual size" on US Letter paper.
About this worksheet
This second-grade worksheet focuses on two-digit subtraction that requires regrouping, also called "borrowing." In each of the 20 problems, the ones digit on top is smaller than the ones digit on the bottom, so students must trade one ten for ten ones before they can subtract. All answers are positive whole numbers, keeping the focus on the regrouping step.
How to use it: have your child look at the ones column first and ask, "Do I have enough ones to take away?" If not, they cross out the tens digit, write one less above it, and add ten to the ones digit. For example, in 52 - 27, the 5 tens become 4 tens and the 2 ones become 12 ones. Then 12 - 7 = 5 and 4 - 2 = 2, so the answer is 25. Base-ten blocks or quick sketches of tens and ones help children see that regrouping does not change the value of the number; it just shows it in a different way.
The answer key lists every difference. Students can check their own work by adding: the answer plus the number subtracted should equal the starting number. The most common error is subtracting the smaller digit from the larger one in the ones column (7 - 2 instead of 12 - 7), so watch for that. This worksheet supports Common Core standard 2.NBT.B.5 (fluently add and subtract within 100 using strategies based on place value).
Count and Trace Numbers 1-10
Addition Within 10
Subtraction Within 10