Subtraction with regrouping worksheets
Every problem on all eight sheets needs a borrow — twenty straight reps per page of the trickiest move in subtraction.
Best fit: 2nd grade · 8 sheets, answer keys included · Free, no sign-up
The full set: 8 worksheets with answer keys
Eight sheets in the same layout with different problems: download them as one PDF or print one at a time.
Worksheets
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Sheet 1
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Sheet 2
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Sheet 3
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Sheet 4
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Sheet 5
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Sheet 6
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Sheet 7
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Sheet 8
Answer keys
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Sheet 1 answers
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Sheet 2 answers
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Sheet 3 answers
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Sheet 4 answers
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Sheet 5 answers
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Sheet 6 answers
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Sheet 7 answers
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Sheet 8 answers
About these worksheets
Borrowing is the first genuinely mechanical procedure many children meet, and it deserves concentrated reps: on every sheet in the set the ones column always comes up short, so every problem practices cross out, borrow ten, subtract. When the routine is smooth, graduate to the mixed subtraction sheets where the real skill — deciding whether to borrow — takes over.
Grade level: these worksheets are part of our 2nd grade math worksheets collection.
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 judgment.
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.
Why does my child get 25 for 52 − 37?
They took the smaller ones digit from the larger one (7 − 2 = 5) instead of borrowing to make 12 − 7. It is the most common mistake on these sheets. Adding the answer back catches it: 25 + 37 is 62, not 52, while the correct answer, 15, gives 15 + 37 = 52.