2-Digit Subtraction with Regrouping

Unlimited practice sheets for 2-digit subtraction with borrowing (regrouping). Learn to "borrow" from the tens place.

Best for: 2nd Grade & 3rd Grade. Key Skill: Understanding place value exchange. Default Setting: 2-digit numbers, Regrouping Allowed.

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Mastering Regrouping (Borrowing)

Regrouping (often called "borrowing") occurs when the digit on top is smaller than the digit on the bottom. Students must learn to take 1 ten from the tens column and move it to the ones column to calculate the answer.

Teaching Tip: Increase the "Font Size" in the sidebar to give students more room to cross out numbers and write the new values above.

Frequently Asked Questions

When is borrowing taught?
Most curriculums introduce borrowing (regrouping) in 2nd Grade, once students are comfortable with place value concepts.
Why is 'Allow Regrouping' checked?
When checked, the generator can produce problems like 42 - 19. If unchecked, it will only produce simpler problems like 49 - 12.
Does this work for 3-digit subtraction?
Yes! Simply adjust the 'Number Range' in the sidebar to 100-999 to practice borrowing across hundreds and tens.

Subtraction and Regrouping

Practice "taking away" and borrowing with these custom drills. Since subtraction is the inverse of addition, pair these worksheets with our Addition Worksheets for a complete review. If students struggle with number formation, our Number Tracing pages can help reinforce digit writing skills.