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math · Grade 2

2-Digit Subtraction with Regrouping (Borrowing)

Comprehensive practice sheet for double-digit subtraction with regrouping. Features 20 vertical problems and full answer key.

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Learning goals

  • Identify when borrowing from the tens place is necessary
  • Cross out and reduce the tens digit by 1 and add 10 to the ones digit
  • Accurately compute two-digit subtraction with regrouping

Before you begin

Subtract single-digit quantities and understand tens and ones.

Age and grade do not measure readiness. Adjust reading or adult support to preserve the intended learning goal.

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1. Practice

2-Digit Subtraction with Regrouping (Borrowing): first student practice pagePractice preview
Grade 2
2.NBT.B.5 Key

2-Digit Subtraction with Regrouping (Borrowing)

Practice · Independent · 15 min

Comprehensive practice sheet for double-digit subtraction with regrouping. Features 20 vertical problems and full answer key.

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Teaching and response guide

  1. Model the target skill: identify when borrowing from the tens place is necessary. Use the first task as a guided example before asking for an independent response.
  2. Check readiness first: Subtract single-digit quantities and understand tens and ones.
  3. Discuss an incorrect response using this distinction: After renaming one ten as ten ones, reduce the tens digit; do not leave both digits unchanged.

Watch for: After renaming one ten as ten ones, reduce the tens digit; do not leave both digits unchanged.

Check the answer criteria for each task. A supported explanation may have more than one acceptable response. These activities offer evidence to discuss; completing a sheet alone does not establish mastery.

Possible next goals

Choose the next unit when its prerequisites fit your learner.