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.

2nd grade two-digit subtraction with regrouping

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.

Each print is a different sheet with its own answer key. You don't need to sign up.

The kind of problems you'll get

Solve each problem.

19 − 14 =
Answer: 5
18 − 13 =
Answer: 5
13 − 10 =
Answer: 3

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 1 to 46. On the 1st grade sample they run from 10 to 60. The 1st grade sample has 6. This sheet is aligned to 2.NBT.B.5. The 1st grade sheet is aligned to 1.NBT.C.6.

Two-digit subtraction. 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 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 2nd grade 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.

Related worksheets

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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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