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Math

Regrouping Explained: Teaching Carrying and Borrowing

Carrying and borrowing make sense once children see that ten ones are one ten. Here's how to teach regrouping from place value up, and the order to practice it in.

Updated October 21, 2026

Questions

What is regrouping in math?
Regrouping is trading between place values: ten ones become one ten, or one ten becomes ten ones. In addition it is often called carrying; in subtraction, borrowing.
What grade learns regrouping?
Two-digit addition and subtraction with regrouping is usually taught in second grade, after children can add and subtract within 20 and understand tens and ones. Three-digit regrouping often follows in third grade.
Is borrowing the same as regrouping?
Yes. Borrowing is the older name for regrouping in subtraction. Many teachers prefer regrouping because nothing is given back: a ten is broken into ten ones.
Should my child learn regrouping before or after mental math?
Strategies like adding the tens and then the ones help children understand what the written method does, so many programs teach them first. The column method then becomes a quicker way to record the same idea.