Subtraction With Regrouping Worksheets — Grade 2
Subtraction with regrouping — borrowing — is a key Grade 2 skill. When the top digit in a column is smaller than the bottom digit, children borrow a ten from the next column. These free worksheets give plenty of problems that require regrouping.
Create your Subtraction worksheet
Choose the options below and click 🔄 Regenerate for a brand-new set of problems — as many fresh worksheets as you like, no page reload. Then download the PDF or print it — with an answer key included.
Borrowing is where place-value understanding really clicks. Generate unlimited problems, download the PDF with a full answer key, and print for classwork, homework or extra practice.
Example with regrouping subtraction problems
Here are a few sample problems like the ones this worksheet generates (with answers). Click Regenerate above for a brand-new set every time.
- 47 − 17 = 30
- 57 − 10 = 47
- 53 − 32 = 21
- 63 − 57 = 6
- 65 − 25 = 40
- 49 − 47 = 2
- 67 − 5 = 62
- 91 − 18 = 73
- 55 − 16 = 39
- 73 − 27 = 46
How to use these worksheets
- Click Regenerate for problems that need borrowing.
- If the top digit is too small, borrow a ten from the next column.
- Use Vertical layout so the borrow is easy to show.
- Download the PDF with key and print.
Frequently asked questions
What is regrouping in subtraction?
Borrowing: when a column cannot be subtracted as-is, you borrow a ten from the next place-value column.
When is this taught?
Borrowing is usually introduced in Grade 2 once two-digit subtraction is comfortable.
Answer key included?
Yes — on page 2 of every PDF.