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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About this practice
Grade 2 · math · Matching answer key included · US Letter and A4
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Teaching guide, sample answers and curriculum references
Before you begin
Subtract single-digit quantities and understand tens and ones.
How to use this worksheet
- 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.
- Check readiness first: Subtract single-digit quantities and understand tens and ones.
- Discuss an incorrect response using this distinction: After renaming one ten as ten ones, reduce the tens digit; do not leave both digits unchanged.
A common mistake to discuss
After renaming one ten as ten ones, reduce the tens digit; do not leave both digits unchanged.
What to practice next
Represent one borrowing step with tens and ones and check the difference by addition.
Example: 62 - 37 = 25.
Intended curriculum references: CCSS.MATH.CONTENT.2.NBT.B.5. These references describe learning goals; they are not endorsements.
Published 2026-10-02; updated 2026-10-02. Original MakeWorksheet practice. Automated consistency checks support publication; independent subject-specialist review is not recorded. Read our editorial policy.
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