2-digit subtraction with regrouping

  • Level: Grade 2
  • Free
  • Printable
  • Answer key included

Each problem requires borrowing from the tens column because the ones digit on top is smaller than the one below (for example 52 − 27). This is usually the hardest step of second grade arithmetic.

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Grade 2
2-digit subtraction with regrouping

Subtract. Regroup when needed.

Name Date Score / 25
  1. 1.
    70−53 
  2. 2.
    52−19 
  3. 3.
    33−15 
  4. 4.
    53−19 
  5. 5.
    73−26 
  6. 6.
    81−68 
  7. 7.
    61−33 
  8. 8.
    33−17 
  9. 9.
    95−67 
  10. 10.
    83−16 
  11. 11.
    34−25 
  12. 12.
    84−35 
  13. 13.
    95−39 
  14. 14.
    90−17 
  15. 15.
    62−56 
  16. 16.
    91−32 
  17. 17.
    92−65 
  18. 18.
    80−69 
  19. 19.
    95−86 
  20. 20.
    80−16 
  21. 21.
    90−38 
  22. 22.
    91−47 
  23. 23.
    60−27 
  24. 24.
    90−53 
  25. 25.
    91−48 
MathSheetLab · mathlabs.pages.devWorksheet #889183
Grade 2
2-digit subtraction with regroupingAnswer key
  1. 1.
    70−5317
  2. 2.
    52−1933
  3. 3.
    33−1518
  4. 4.
    53−1934
  5. 5.
    73−2647
  6. 6.
    81−6813
  7. 7.
    61−3328
  8. 8.
    33−1716
  9. 9.
    95−6728
  10. 10.
    83−1667
  11. 11.
    34−259
  12. 12.
    84−3549
  13. 13.
    95−3956
  14. 14.
    90−1773
  15. 15.
    62−566
  16. 16.
    91−3259
  17. 17.
    92−6527
  18. 18.
    80−6911
  19. 19.
    95−869
  20. 20.
    80−1664
  21. 21.
    90−3852
  22. 22.
    91−4744
  23. 23.
    60−2733
  24. 24.
    90−5337
  25. 25.
    91−4843
MathSheetLab · mathlabs.pages.devWorksheet #889183

About this worksheet

Each sheet contains 20, 25 or 30 problems (your choice) and is generated at random. Press “New problems” as many times as you like; there is no limit and no account needed.

Worked example

46−38 
  1. Ones: 6 is smaller than 8, so borrow 1 from the tens: 16 − 8 = 8.
  2. Tens: 3 (the 4 became 3 after lending 1) − 3 = 0.
  3. Check: 8 + 38 = 46.

Answer: 8

Teaching tips

  • Model with base-ten blocks: trade one ten for ten ones.
  • Watch for the classic mistake of subtracting the smaller digit from the larger one regardless of position.

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