2-digit subtraction with regrouping worksheets
2-digit subtraction with regrouping for grade 2: 40 column problems where the top ones digit is always smaller, so every question needs a ten traded for 10 ones.
Download the free 2-digit subtraction with regrouping worksheet (PDF)
2-digit subtraction with regrouping worksheet
What’s on the worksheet
- 40 questions on 2-digit subtraction with regrouping, sized for US Letter paper
- 2 pages of questions plus an answer key on the last page
- Written for grade 2, matching Common Core 2.NBT.B.5, 2.NBT.B.9
- Name and date lines at the top, and room to show the work
Preview the worksheet and answer key
Make a new 2-digit subtraction with regrouping worksheet
Need another page for extra practice, a retake or a second group in class? The free Mathify Kids test maker builds a fresh 2-digit subtraction with regrouping worksheet with different numbers every time. Choose how many questions, print it with its own answer key, or let your child take it on screen and see the score straight away.
2-digit subtraction with regrouping: a worked example (52 − 27)
52 − 27 ──── 25
- Ones: 2 is less than 7, so trade 1 ten: 12 − 7 = 5.
- Tens: 5 tens became 4 tens, and 4 − 2 = 2.
- The answer is 25. Check: 25 + 27 = 52.
What each part practices
- Part A (questions 1–20): Column subtractions where the top ones digit is always smaller, so a ten must be traded every time. Numbers stay below 100.
- Part B (21–40): Twenty more, including tens numbers like 40 − 23 where the top ones digit is 0. Your child checks two answers by adding.
The answer key on the last page lists every answer in order, so a grown-up or an older child can mark the sheet in a couple of minutes.
How to use it at home and in class
At home
Ask your child to check two answers on each page by adding. If the sum is the top number, the answer is right. Ten problems a day works better than a whole sheet at once. Mark them together with the answer key, then ask your child to explain one they got wrong: finding the mistake themselves is where the learning happens.
In class
Use the first row as a warm-up, a full page for independent practice, or five questions as an exit ticket. For a retake or a second group, make a new version with the test maker so every child gets different numbers.
Mistakes to watch for
- Taking the smaller digit from the bigger one: 7 − 2 = 5 gives 35.
- Making 12 ones but forgetting to cross out the ten.
What to practice before and after 2-digit subtraction with regrouping
- Before: 2-digit subtraction. If this sheet is a struggle, go back a step.
- After: 3-digit subtraction, once this one is mostly right.
- Learn it first: the 2-digit subtraction with regrouping lesson and the place value chart.
More addition & subtraction worksheets
Last reviewed
Questions parents ask
What does regrouping mean in 2-digit subtraction?
When the top ones digit is too small, one ten is traded for 10 ones. 52 becomes 4 tens and 12 ones. It is also called borrowing.
What grade is this 2-digit subtraction with regrouping worksheet for?
It is written for grade 2 and matches Common Core standards 2.NBT.B.5, 2.NBT.B.9.
Can I get a different version of this 2-digit subtraction with regrouping worksheet?
Yes. Use the free Mathify Kids test maker to make a new 2-digit subtraction with regrouping worksheet with different numbers every time, with its own answer key.

