Double Digit Subtraction with Regrouping

The Double Digit Subtraction with Regrouping worksheet is a crucial stepping stone for 2nd and 3rd graders learning the essential skill of borrowing.

How to Solve Subtraction

Start with the ones column. If the top digit is smaller than the bottom digit, borrow 1 from the tens column — reduce the tens digit by 1 and add 10 to the ones digit. Then subtract normally. Always check your borrowing before moving to the next column.

You can view the preview of this worksheet below, or download the full high-resolution PDF along with the answer key for easy grading.