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Subtraction with Regrouping Worksheet

Subtract column by column from the ones, regrouping when the top digit is too small.

Free printable

Subtraction with Regrouping

8 questions, one page, US Letter. Print it and do it on paper.

On the sheet: Subtract one place at a time, starting with the ones. Regroup from the next place when the top digit is too small.

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About this worksheet

Regrouping in subtraction (also called borrowing) is needed when a top digit is smaller than the one below it, like the 2 and the 7 in 52 − 27.

One ten is traded for ten ones: 52 becomes 4 tens and 12 ones. The number hasn't changed, it is just written so the ones can be subtracted.

A worked example

52 − 27 = ?

  1. Ones: 2 − 7 can't be done, so take one ten from the 5 tens. 5 tens become 4 tens, and 2 ones become 12 ones.
  2. 12 − 7 = 5. Write 5 in the ones.
  3. Tens: 4 − 2 = 2. Write 2 in the tens.
  4. Check by adding: 25 + 27 = 52.

Answer: 52 − 27 = 25

The common mistake

What it looks like: Subtracting the smaller digit from the bigger one in each column: 7 − 2 = 5, then 5 − 2 = 3, so 52 − 27 = 35.

Why it happens: "Take the small one from the big one" works for single facts, so it gets applied to each column whatever its order.

How to fix it: Always top minus bottom. If the top is smaller, regroup first. Adding the answer back (35 + 27 = 62, not 52) shows the mistake.

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