Classroom · Math · 2nd grade
Two-digit subtraction with regrouping worksheets
A free five-page pack: the method with a worked example, problems in a tens and ones grid, columns with a check, across and missing numbers, a spot-the-mistake puzzle, word problems and an answer key.
Watch it solved
56 sec · with voice and captionsA pencil works one example of each activity, so you can see how the worksheet goes before you print it. Tap a step to jump to it. The rest of the sheet is left for your child to finish.
Read what the video says
- 0:00 Let's practice two-digit subtraction with regrouping, step by step.
- 0:05 Line up the tens and the ones, and always start with the ones. If you can't take away the ones, borrow a ten.
- 0:12 54 minus 36. You can't take 6 from 4, so borrow a ten. 14 minus 6 is 8. Then subtract the tens. The answer is 18.
- 0:24 Solve in columns, ones first. 77 minus 48 is 29.
- 0:30 Spot the mistake. Adam says 91 minus 67 is 36. No! The right answer is 24.
- 0:39 Adam has 91 toy cars. Adam gives 12 to Noor. How many toy cars does Adam have left? 91 minus 12 is 79.
- 0:49 Great job! Now print the free worksheet, and finish the rest on your own.
How to do it
You cannot take 7 ones from 2 ones, so regroup: 5 tens and 2 ones becomes 4 tens and 12 ones. Now 12 – 7 = 5 ones and 4 – 1 = 3 tens. So 52 – 17 = 35.
Teaching tip
Before you start, ask: is the top ones digit smaller than the bottom one? If it is, regroup a ten first.
Try some
80 – 29 = ?51
81 – 45 = ?36
64 – 18 = ?46
55 – 39 = ?16
96 – 47 = ?49
53 – 36 = ?17
82 – 28 = ?54
40 – 24 = ?16
Tap a problem to see the answer.
Word problems
Adam has 91 toy cars. Adam gives 12 to Noor. How many toy cars does Adam have left?Show answer
91 – 12 = 79
There are 57 birds in the park. 29 fly away. How many birds are left?Show answer
57 – 29 = 28
Leo has 94 crayons. Hana has 75. How many more crayons does Leo have than Hana?Show answer
94 – 75 = 19
There are 71 bees in the garden. 28 fly back to the hive. How many bees are left?Show answer
71 – 28 = 43
What the worksheets look like


Common questions
How do you teach two-digit subtraction with regrouping?
You cannot take 7 ones from 2 ones, so regroup: 5 tens and 2 ones becomes 4 tens and 12 ones. Now 12 – 7 = 5 ones and 4 – 1 = 3 tens. So 52 – 17 = 35. Before you start, ask: is the top ones digit smaller than the bottom one? If it is, regroup a ten first.
What grade is two-digit subtraction with regrouping?
Usually 2nd grade. In the Common Core it is part of 2.NBT.B.5, 2.NBT.B.9.
Is there an answer key?
Yes. Page 5 has every answer from the pack and a short teaching tip. The worksheet maker also adds an answer key to every sheet it makes.
With or without regrouping first?
Without. Children first learn to line up tens and ones and work ones first. Regrouping (carrying or borrowing a ten) comes next, usually in 2nd grade.




