Math worksheet
Two-Digit Subtraction With Regrouping Worksheets
Two-digit column subtraction where every problem borrows from the tens, for practicing regrouping.
Free printable PDF
Download this sheet and its answer key as shown, and print it at home or school. No account needed.
Want different numbers? Generating and previewing new problems is free; printing and downloading your custom sheets come with Pro. See plans
- Grade
- Grade 2
- Ages
- 7–8
- Problems per page
- 20
- Format
- Stacked in columns
- Answer key
- Included
- Paper
- US Letter or A4
About this worksheet
Borrowing, or regrouping, is needed when the top digit in a column is smaller than the bottom one. In 72 − 38, there are not enough ones to take 8 from 2, so one ten is traded for ten ones: the 7 tens become 6, and the 2 ones become 12. Every problem on this sheet needs at least one trade like that.
The most common mistake is subtracting the smaller digit from the larger one in each column (writing 46 for 72 − 38). Asking “is the top number big enough?” before each column catches it.
- 01
Answer key included
Every sheet ends with a matching answer key page, so checking work takes seconds.
- 02
New problems in one click
Open the sheet in the editor and generate a fresh set with the same settings whenever you need another page.
- 03
Sized for young writers
Large digits with room to write each answer, on US Letter or A4 paper.
Questions
- Why does my child write 46 for 72 − 38?
- They are subtracting 2 from 8 instead of borrowing. It is the most common regrouping error. Have them check whether the top digit is big enough before subtracting each column.
- Is borrowing the same as regrouping?
- Yes. Many schools now say regrouping or trading, but it is the same step: one ten becomes ten ones.
- Are these two-digit subtraction with regrouping worksheets free?
- Yes. The sample sheet on this page, with its answer key, is a free PDF in US Letter or A4, no account needed. Generating and previewing new problems is free too; printing and downloading custom sheets come with Pro, which also removes the preview watermark.