3rd grade subtraction with regrouping worksheets

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Third graders subtract three-digit numbers with at least one borrow, often two, including the hard case of borrowing across a zero. Every problem regroups, so the sheet is practice for the algorithm itself rather than for spotting when it is needed.

Free printable PDF worksheet, aligned to Common Core 3.NBT.A.2.

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.

  1. 241 − 147 =

    Answer: 94

  2. 290 − 168 =

    Answer: 122

  3. 350 − 165 =

    Answer: 185

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 3rd grade sheet

The sample sheet above has 10 problems. Its answers run from 78 to 609. On the 2nd grade sample they run from 4 to 69. The 2nd grade sample has 12. This sheet is aligned to 3.NBT.A.2. The 2nd grade sheet is aligned to 2.NBT.B.5.

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

How to teach this

The zero in the middle is the classic trap: 503 − 247 needs a borrow from the hundreds before the tens can lend anything. Walk through one of those slowly. For the rest, insist on crossing out and rewriting; borrowing 'in your head' is where errors hide at this stage.

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 3rd grade subtraction with regrouping

Are there problems with a zero in the tens place?
Yes, some. Borrowing across a zero is the hardest three-digit case and the sheet includes it on purpose.
How many problems regroup twice?
It varies by print, but expect a mix of single and double borrows on every sheet.

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Aligned to Common Core 3.NBT.A.2. Reviewed by the One more sheet team. Content version 241, updated September 2026.

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