Subtraction worksheets
Twenty two-digit subtraction problems, with the smaller number never on top.
Best fit: 1st–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
-
Sheet 1
-
Sheet 2
-
Sheet 3
-
Sheet 4
-
Sheet 5
-
Sheet 6
-
Sheet 7
-
Sheet 8
Answer keys
-
Sheet 1 answers
-
Sheet 2 answers
-
Sheet 3 answers
-
Sheet 4 answers
-
Sheet 5 answers
-
Sheet 6 answers
-
Sheet 7 answers
-
Sheet 8 answers
About these worksheets
These vertical subtraction problems never give a negative answer (the top number is never smaller than the bottom one), matching how subtraction is taught in 1st and 2nd grade. Every sheet mixes problems that need regrouping (borrowing from the tens) with problems that don’t, so students have to check the ones column before starting each one.
Grade level: these worksheets are part of our 2nd grade math worksheets collection.
Need more sheets?
The generator makes new versions of this worksheet: choose the operation and the number of digits, and every click is a new sheet with its own answer key.
Frequently asked questions
Do these include borrowing (regrouping)?
Some do, some don’t — mixed on purpose. Spotting whether the ones column needs a borrow is the actual skill being practiced.
Will any answers be negative?
No. The top number is never smaller than the bottom one, so every difference is zero or positive; when the two numbers match, as in 86 − 86 on sheet 5, the answer is 0.
Can I get easier or harder sheets?
Yes — the generator makes single-digit, two-digit or three-digit subtraction sets instantly, each with an answer key.