2nd grade two-digit subtraction with regrouping worksheets

Second graders subtract within 100 with regrouping: when the top ones digit is smaller, they trade a ten for ten ones and mark it above the problem. Most problems on these sheets need a borrow, the step kids practice least.

Free printable PDF worksheet, aligned to Common Core 2.NBT.B.5.

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The kind of problems you'll get

Subtract. Show your regrouping.

  1. 53 − 36 =

    Answer: 17

  2. 56 − 47 =
  3. 61 − 35 =

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 each sheet

Every version prints on US Letter or A4, with its answer key on the last page.

How to teach this

Start every problem with the same question: is the top ones digit big enough? If not, cross out the tens digit, write the new one, and put a small 1 beside the ones. Check finished problems with addition: 15 + 37 should climb back to 52.

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 two-digit subtraction with regrouping

My child gets 25 for 52 − 37. What's going on?
They're flipping the ones column and doing 7 − 2 instead of borrowing. Ask 'is the top digit big enough?' before every column. It's the most common subtraction bug.
When should 2nd graders have this down?
Fluency within 100 is an end-of-year 2nd grade standard. A few problems a day gets there faster than one long weekend session.

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Aligned to Common Core 2.NBT.B.5. Reviewed by the One more sheet curriculum team. Content version 123, updated July 2026.