Subtraction with regrouping worksheets
Each print is a different sheet with its own answer key. You don't need to sign up.
If the top digit is smaller, borrow: take one ten from the next column and add ten to the digit you are subtracting from.
Three grades, each its own sheet. Print one here, or open a grade for examples and teaching notes.
Print by grade
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2nd grade Core grade
Each print is a different sheet with its own answer key. You don't need to sign up.
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.
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3rd grade
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.
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4th grade
Fourth graders subtract four-digit numbers with regrouping in one or more columns. Larger numbers make the bookkeeping the whole task: crossing out, writing the new digit, and keeping the columns straight through four places.
More on multi-digit addition & subtraction
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