2nd grade subtraction with regrouping worksheets
Every problem here needs a borrow. Second graders subtract two-digit numbers where the ones digit on top is smaller than the one below, so they trade a ten, cross out, and subtract. Nothing on the page can be done without regrouping.
Free printable PDF worksheet, aligned to Common Core 2.NBT.B.5.
Each print is a different sheet with its own answer key. You don't need to sign up.
Need one more? These are the skills next door at this grade.
The kind of problems you'll get
Solve each problem.
-
25 − 19 =
Answer: 6
-
23 − 17 =
Answer: 6
-
20 − 12 =
Answer: 8
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 2nd grade sheet
The sample sheet above has 12 problems. Its answers run from 4 to 69.
- Subtraction with regrouping. Solve each problem. 12 problems per page.
Every version prints on US Letter or A4, with its answer key after the problems.
How to teach this
Start every problem with the question 'can I take the bottom from the top?' If not, borrow before doing anything else. Have your child cross out the tens digit and write the new one, then write a small 1 in front of the ones. Base-ten blocks make the trade visible: break one rod into ten cubes.
Watch for: Kids subtract the smaller digit from the bigger one whichever is on top (8 − 2 instead of 12 − 8). The top number is the one being taken from; the order matters. Kids borrow but forget to reduce the digit they borrowed from. Cross it out and write the new digit every time.
Common questions about 2nd grade subtraction with regrouping
- Is borrowing the same as regrouping?
- Yes. Regrouping is the school term for trading one ten for ten ones; borrowing is the older name for the same move.
- Does every problem need a borrow?
- Every one. The plain two-digit subtraction page mixes in problems without regrouping; this page does not.
Related worksheets
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- 2nd grade addition within 20 Same grade, nearby skill
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- 2nd grade balancing equations Same grade, nearby skill
- Subtraction with regrouping, all grades The full progression
- All 2nd grade math worksheets Every skill at this level
- All 2nd grade worksheets Everything at this level
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Aligned to Common Core 2.NBT.B.5. Reviewed by the One more sheet team. Content version 241, updated September 2026.
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