What this worksheet covers
Subtraction with regrouping is where many students lose confidence, because the digit on top is smaller than the digit below it and the column cannot be subtracted as it stands. Each problem here needs a ten to be broken into ten ones. The sheet gives repeated practice with that single move, which is more useful than a mixed sheet in which most answers do not need it.
Who it is for
This is a second-grade skill (Common Core 2.NBT.B.5 and 2.NBT.B.7). Students should be secure on subtraction without regrouping first, because this sheet assumes they can already line up columns. In third grade the same idea reaches three-digit numbers.
Subtracting two-digit numbers where at least one column borrows · grade 2
A worked example
62 − 27. The ones digit 2 is smaller than 7, so break one ten: 62 becomes 5 tens and 12 ones. Ones: 12 − 7 = 5. Tens: 5 − 2 = 3. The answer is 35. Check: 35 + 27 = 62.
Mistakes to watch for
- Subtracting the smaller digit from the larger, so 62 − 27 becomes 45 because 7 − 2 = 5 and 6 − 2 = 4. This is the most common error in the topic.
- Borrowing and forgetting to reduce the tens digit by one. An estimate of 60 − 30 = 30 shows the answer should be near 35, not 45.
Make it your own
This sheet is one setting of the math worksheet generator. Open it there to change the skill, the range of numbers or the heading, or to mix several skills on one sheet.