Subtraction is usually taught alongside addition, using the same number ranges. Children who understand that 13 − 5 = 8 because 8 + 5 = 13 learn their subtraction facts much faster than those who only count back.
Multi-digit subtraction introduces regrouping, often called borrowing: when the top digit in a column is smaller than the bottom digit, one unit from the next place to the left is traded for ten in the current place. Start with problems that need no regrouping, then regroup once, then work up to subtracting across zeros.
Encourage students to check each answer by adding. The difference plus the number taken away should equal the starting number. It turns every problem into two pieces of practice.
Questions
What is the difference between borrowing and regrouping?
They mean the same thing. Many classrooms now say "regrouping" because it describes what happens: one ten is regrouped as ten ones. "Borrowing" is the older term.
Why is subtracting across zeros so hard?
In a problem like 400 − 128 there is nothing in the tens place to regroup from, so students must regroup from the hundreds first. Thinking of 400 as 40 tens, or rewriting the problem as 399 − 127, makes it easier.
Can answers be negative?
No. On every subtraction sheet here, the first number is at least as large as the second. For negative numbers, see the integer worksheets.