When do students learn subtraction with regrouping?

Students typically learn subtraction with regrouping in 2nd grade with two-digit numbers and practice with three-digit numbers in 3rd grade, after mastering addition with regrouping.

How is borrowing different from carrying?

Carrying in addition moves a ten to the next column when the sum is too large. Borrowing in subtraction takes a ten from the next column when the top digit is too small. Both rely on place value understanding.

Are answer keys available?

Yes. Use the Show Answer Key toggle on the generator or print answer keys from pre-made worksheets. All answer keys are free.

Need addition regrouping too? Visit our addition with regrouping worksheets.

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Subtraction regrouping

Subtraction with Regrouping Worksheets (Free & Printable)

Free printable subtraction with regrouping worksheets for 2nd and 3rd grade. Practice borrowing with 2-digit and 3-digit problems. Generate unlimited sheets instantly.

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Subtraction with regrouping worksheet generator

Every problem requires borrowing so students get focused practice.

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Subtract each problem. Show your regrouping work in each column.

Subtraction with Regrouping – 2-Digit − 2-Digit

Name: _______________________Date: _______________________

61
− 47
____
45
− 19
____
67
− 29
____
87
− 69
____
93
− 46
____
23
− 16
____
83
− 45
____
40
− 24
____
62
− 29
____
46
− 27
____

Subtraction with regrouping (also called borrowing) happens when the top digit in a column is smaller than the bottom digit. Students borrow one from the next place value column to complete the subtraction. This skill is typically taught in 2nd grade with two-digit numbers and reinforced in 3rd grade with three-digit subtraction.

Regular practice builds confidence and speed. Our free subtraction with regrouping worksheets include 2-digit and 3-digit problems that require borrowing, plus answer keys for quick grading. Generate a fresh worksheet below or print a ready-made set for homework, centers, or intervention groups.

📊 Use our free place value chart to line up digits before subtracting →

Ready-to-Print Subtraction with Regrouping Worksheets

Print these pre-made borrowing practice sheets or generate your own above.

2-Digit Subtraction with Regrouping

10 problems · 2nd grade

52 − 27 =
63 − 38 =
71 − 45 =
84 − 56 =
90 − 47 =
75 − 29 =
68 − 39 =
91 − 54 =
56 − 28 =
83 − 47 =

3-Digit Subtraction with Regrouping

10 problems · 3rd grade

523 − 287 =
704 − 468 =
812 − 539 =
645 − 378 =
901 − 567 =
736 − 459 =
854 − 376 =
602 − 345 =
975 − 486 =
418 − 269 =

How to Use the Subtraction with Regrouping Generator

Select 2-digit or 3-digit difficulty.
Choose 10, 15, or 20 problems.
Click Generate Worksheet.
Toggle Show answer key for grading, then print.

Tips for Teaching Subtraction with Regrouping

Model with base-10 blocks: Trade one ten for ten ones so students see why borrowing works.
Use a place value chart: Keep columns aligned with our free place value chart.
Connect to addition: Check subtraction answers by adding the difference to the subtrahend.
Practice one column at a time: Start with the ones column and discuss borrowing before moving left.

Addition with Regrouping Worksheets →2nd Grade Math Worksheets →Place Value Chart →Math Worksheet Generator →

Frequently Asked Questions

Subtraction with regrouping (also called borrowing) happens when the top digit in a column is smaller than the bottom digit. You borrow one from the next column to make the subtraction possible. For example, in 52 − 27, you borrow from the tens place to subtract 7 from 12.

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