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2-Digit Subtraction With Regrouping Worksheets

Two-digit subtraction with regrouping (also called borrowing) teaches students to trade 1 ten for 10 ones when there are not enough ones on top to subtract from.

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Sheet code 9RS7EE
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2-Digit Subtraction With Regrouping

Score / 25

Subtract. Regroup when you need to.

1.60−41
2.33−18
3.54−49
4.90−89
5.65−36
6.93−66
7.40−35
8.72−59
9.80−55
10.20−19
11.31−12
12.61−47
13.90−37
14.64−18
15.83−79
16.70−41
17.58−29
18.23−16
19.81−62
20.38−19
21.81−75
22.82−33
23.75−29
24.80−26
25.82−24
endlessmathsheets.comSheet 9RS7EE

Answer key2-Digit Subtraction With Regrouping

Subtract. Regroup when you need to.

1.60−4119
2.33−1815
3.54−495
4.90−891
5.65−3629
6.93−6627
7.40−355
8.72−5913
9.80−5525
10.20−191
11.31−1219
12.61−4714
13.90−3753
14.64−1846
15.83−794
16.70−4129
17.58−2929
18.23−167
19.81−6219
20.38−1919
21.81−756
22.82−3349
23.75−2946
24.80−2654
25.82−2458
endlessmathsheets.comSheet 9RS7EE

What's on this worksheet

Two two-digit numbers, and every problem needs regrouping from the tens to the ones. Each sheet comes with an answer key on a separate page.

Teaching tips

  • The classic mistake is subtracting the smaller digit from the larger one in the ones column (52 − 38 = 26). Ask "Is there enough to take away?" for each column.
  • Cross out the tens digit and write the new value above it. A clear record makes errors easy to find.

How to use this worksheet maker

Press New worksheet for a fresh set of problems, then Print. To save a PDF instead, choose "Save as PDF" in the print window. Every sheet has a short code in the bottom corner. Copy the link to a sheet and you can print exactly the same problems again later, which is handy for retakes and for sharing with other teachers.

Common Core alignment: 2.NBT.B.5 (Grade 2).

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