Two-digit 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 ones digit is too small, trade one ten for ten ones before you subtract.

Two grades, each its own sheet. Print one here, or open a grade for examples and teaching notes.

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1st grade

Examples and teaching notes

First graders subtract one positive multiple of ten from another within 100. The concept-practice sheet connects tens equations, base-ten rods, and related addition facts, so children can reason about 70 minus 30 as seven tens minus three tens instead of applying a regrouping procedure.
2nd grade Core grade

Examples and teaching notes

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

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.

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