Subtraction with regrouping worksheets
Every problem here needs a borrow — twenty straight reps of the trickiest move in subtraction.
Best fit: 2nd grade · Answer key included · Free, no sign-up
Answer key
The same sheet with every answer shown in blue — print it for marking, or hand it over for self-checking.
About these worksheets
Borrowing is the first genuinely mechanical procedure many children meet, and it deserves concentrated reps: on this sheet the ones column always comes up short, so every problem practises cross out, borrow ten, subtract. When the routine is smooth, graduate to the mixed subtraction sheet where the real skill — deciding whether to borrow — takes over.
Need a different set?
The generator makes unlimited versions of this worksheet — choose the operation and difficulty, and every click is a brand-new sheet with its own answer key.
Frequently asked questions
Why force every problem to regroup?
While the move is new, mixed sheets dilute the practice. Twenty consecutive borrows build the mechanics; the mixed sheet afterwards builds the judgement.
How do I explain borrowing conceptually?
Trade language helps: one ten is traded for ten ones. The place value chart on this site makes the trade visible before the shorthand takes over.
Is there an answer key?
Yes — same sheet, answers in blue, right below.