1st grade two-digit subtraction with regrouping worksheets

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First graders subtract one positive multiple of ten from another within 100. The concept-practice sheet connects tens equations, base-ten rods, and related addition facts, so children can reason about 70 minus 30 as seven tens minus three tens instead of applying a regrouping procedure.

Free printable PDF worksheet, aligned to Common Core 1.NBT.C.6.

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The kind of problems you'll get

Each rod is 10. Crossed-out rods were removed. Complete each equation. Find each missing number.

  1. 30 − 20 =

    Answer: 10

  2. 80 − 40 =

    Answer: 40

  3. 40 + = 80

    Answer: 40

Every print pulls a fresh set of problems at this level, so a make-up test or a second sibling never gets the same sheet.

What's on a 1st grade sheet

The sample sheet above has 6 problems. Its answers run from 10 to 60.

Every version prints on US Letter or A4, with its answer key after the problems.

How to teach this

Read each number in tens first: 70 is seven tens and 30 is three tens. Ask your child to solve with the picture or related addition fact, then connect that reasoning to the subtraction equation. These problems never require trading a ten for ones.

Watch for: Kids flip the digits and subtract the smaller from the bigger, so 52 − 37 becomes 7 − 2 in the ones and gives 25, not 15. Kids borrow but forget to make the tens digit one smaller. Cross it out and write the new digit every time.

Common questions about 1st grade two-digit subtraction with regrouping

Does this first grade sheet teach regrouping?
No. It subtracts positive multiples of ten within 100 and connects equations, base-ten rods, and related addition.
Why use several representations?
Seeing the same subtraction in numbers, tens rods, and a related fact helps children understand why the answer works.

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Aligned to Common Core 1.NBT.C.6. Reviewed by the One more sheet team. Content version 241, updated September 2026.

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