Subtraction with Regrouping Worksheets

Run it as a focused ten-minute block right after you teach borrowing. Ask the child to look at the ones column first and decide whether the top digit is big enough, then borrow from the tens only if it is not. Cross out, write the new digits small, subtract. Mark the sheet with the key and talk through the one or two lines that failed. For a classroom, the 5 versions switch lets neighbors work different problems on the same skill. Borrowing: Mixed works as a check later on.

Borrowing is regrouping in reverse: one ten becomes ten ones so the ones column has enough to subtract from. Two-digit problems are the cleanest place to learn it. The common slips are subtracting the smaller digit from the larger in the ones column, and forgetting to lower the tens digit after borrowing. Top numbers that end in zero are the hardest. Subtraction without trading comes first, and three-digit borrowing across two places follows.

For a first week, take twelve problems with Stacked so every digit has space. Add a second sheet the next day rather than a longer first one. When the child is accurate, move to thirty for stamina or switch Borrowing to Mixed to see whether they can tell when a trade is needed. Missing number mode asks the child to use addition to check, which is a strong habit for older students.

Is borrowing needed in every column?

No. Each problem needs at least one trade, usually in the ones column. Some also trade again in the tens place. If you want pages where only some lines borrow, set Borrowing to Mixed.

Why does my child flip the digits in the ones column?

Usually the child subtracts the smaller digit from the larger one and ignores which is on top. Have them ask whether the top digit is big enough, and if not, trade a ten across before subtracting. Practice on a few lines with the key beside them.

Should I teach borrowing with base ten blocks first?

It helps. Exchange one ten rod for ten unit cubes, then repeat the same move on paper. After a few concrete examples, use the sheet and let the child describe each trade aloud as they write it.