Subtraction · US · Grades 1–3

2-Digit Subtraction with Regrouping (Borrowing) Worksheets

Twenty two-digit subtraction problems in column format, and every one needs a borrow: the ones digit on top is smaller than the one below, so a ten has to be regrouped. Use it in the week borrowing is taught, when every problem should rehearse the new step. Answers are on page 2.

Problems
20 · 2-Digit Subtraction with Borrowing
Regrouping
every problem regroups
Answer key
Included, same positions
Paper size
US Letter (A4 available)

Worksheet settings

Operation
Number size

The bottom number never has more digits than the top one.

Regrouping (carrying / borrowing)
Problems per page
Layout
Versions
Paper

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2-Digit Subtraction with Borrowing20 problems · regrouping on every problemName:Date:Score: ______ / 20printmathsheets.com · free printable, with answer key · seed 227227Page 1 of 21.5123–2.9075–3.3022–4.8375–5.3427–6.7237–7.5228–8.8459–9.5448–10.5034–11.9289–12.5115–13.4223–14.8079–15.5339–16.2318–17.6249–18.7142–19.6359–20.7068–

Page 1 of 2 · US Letter · 0.5″ margins. The PDF prints at exactly this layout.

About this worksheet

Afterwards, set Regrouping to "Some problems" so children must check the ones column before deciding to borrow, then move to three digits, where borrowing across a zero appears.

Standards

  • Common Core 2.NBT.B.5 — fluently subtract within 100 using place-value strategies
  • Common Core 2.NBT.B.9 — explain why addition and subtraction strategies work

Questions

Is it "borrowing" or "regrouping"?

Same step. "Regrouping" is the current textbook term in the US; "borrowing" is what most parents learned and what the UK still says ("exchanging" in some schools).

Can the answer be zero or negative?

No. The top number is always larger, so every answer is at least 1.