Subtraction with Regrouping Worksheets
Two-digit subtraction where every problem borrows from the tens, stacked by place value, with an answer key.
The PDF has two pages: the student worksheet, then an answer key.
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Subtraction Practice
Within 100 (With regrouping) · 20 problems
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About the Subtraction with Regrouping Worksheets
Borrowing is where many second graders get stuck, so this page gives them problems that need it every time. In each one the ones digit on the bottom is bigger than the one on top, like 52 − 27 or 81 − 46, so students must regroup a ten into ones, and the answer is never below zero. Problems are stacked and right-aligned so the place values line up. If your class is not ready yet, choose Within 100 without regrouping, where no problem needs borrowing, and come back when they are.
Ways to use subtraction regrouping worksheets
Model it first
Solve two problems together on the board in Classroom Presentation Mode, trading a ten for ten ones out loud.
Check with addition
Have students add their answer to the bottom number to check that they get the top number.
Partner check
Partners solve the same page, compare, and look at the answer key only where they disagree.
Exit ticket
Print 12 problems and use the first row as a quick check at the end of the lesson.
Frequently Asked Questions
Does every problem need borrowing?
Yes. The bottom ones digit is always bigger than the top one, so each problem needs regrouping.
Is there a version without borrowing?
Yes. Choose Within 100 without regrouping, where every bottom digit is smaller than or equal to the one above it.