2nd Grade 2-Digit Subtraction with Regrouping Worksheet
Practice two-digit subtraction that requires borrowing a ten — step by step.
- Homework
- Review
- Test Prep
- Intervention
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No sign-up required. Clean, low-ink US Letter format.
- Grade
- 2nd Grade
- Subject
- Math
- Skill
- Subtraction
- Topic
- two-digit subtraction with regrouping
- Difficulty
- Standard
- Time
- 15 minutes
- Pages
- 2 (incl. answer key)
- Format
- Printable PDF (US Letter)
- Answer key
- Included
- Best for
- homework, review, test prep, intervention
Worksheet details
What This Worksheet Practices
Students will subtract two-digit numbers with regrouping by borrowing a ten.
- Borrowing a ten when the top ones digit is too small
- Reducing the tens digit after borrowing
- Subtracting accurately within 100
Worksheet Preview
Borrowing a ten, step by step
When the top ones digit is smaller than the bottom — like the 2 and 8 in 52 − 38 — you can’t subtract yet, so you borrow a ten: the tens digit drops by one, and the ones gain ten (2 becomes 12). Then subtract each column. Understanding the trade (one ten = ten ones) is what makes borrowing make sense instead of feeling like a rule.
How to use it
Have students check the ones column first: if the top digit is too small, borrow before subtracting. Base-ten blocks (or the place-value chart) make the trade concrete. Builds on subtraction without regrouping and leads to 3-digit subtraction.
👩🏫 Teacher note
When the top ones digit is smaller than the bottom, borrow a ten: the tens digit drops by one and the ones gain ten. Base-ten blocks make the 'trade' concrete before the algorithm.
🏠 Parent note
If you can't subtract the ones, borrow a ten: cross out the tens digit, make it one less, and add ten to the ones.
Common Mistakes to Watch For
- Subtracting the smaller ones digit from the larger instead of borrowing
- Forgetting to reduce the tens digit after borrowing
Answer Key
Each answer shows the difference.
⬇ Download Answer Key (PDF)Related Worksheets
2-Digit Addition with Regrouping Worksheet
Practice adding two-digit numbers that require carrying a ten — the heart of second-grade addition.
2-Digit Subtraction Without Regrouping Worksheet
Subtract two-digit numbers by subtracting the ones and the tens separately - no borrowing needed.
Subtraction on an Open Number Line Worksheet
Use the open number line to subtract by jumping back — tens first, then ones.
100 More, 100 Less Worksheet
Find 100 more and 100 less than a number by adding or removing one hundred-flat.
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