makekite

Two-Digit Subtraction With Regrouping Worksheets

Free printable two-digit subtraction with regrouping worksheets with answer keys. Every question needs a ten traded into ones, as in 72 − 38, where 2 ones is…

Using this page

Every question needs a ten traded into ones, as in 72 − 38, where 2 ones is not enough to take away 8. In Australia this is usually called trading or renaming; in the US, regrouping or borrowing. The column layout practises the written method, and the across layout suits mental strategies such as counting up. Suits around Year 2 and Year 3 in Australia and Grade 2 in the US (Common Core 2.NBT.B.5), but use whatever level fits the child.

Tips

  • Keep sessions short: one sheet of 10 to 20 questions a day beats a long session once a week.
  • Mark the sheet together with the answer key and talk about the mistakes; each one shows what to practise next.
  • Move to the next sheet when a child gets almost every question right without counting on fingers.
  • Where it is offered, use the column layout for written methods and the across layout for mental strategies.

Worked example

72 − 38. Ones: 2 − 8 cannot be done, so trade one ten: 7 tens 2 ones becomes 6 tens 12 ones. 12 − 8 = 4. Tens: 6 − 3 = 3. So 72 − 38 = 34. Counting up works too: 38 + 2 = 40, 40 + 32 = 72, and 2 + 32 = 34.

Common mistakes

Taking the smaller digit from the bigger one in each column, so 72 − 38 gives 46. If the top digit is smaller, trade a ten.

Trading but forgetting to reduce the tens digit, giving 44. Cross out the 7 and write 6.

How to use this generator

Choose the options above the sheet: the number of questions and the settings for this kind of worksheet. Every change makes a new sheet straight away, and New worksheet gives a different set of questions with the same settings.

Each sheet has a worksheet number printed at the top. Type the same number later, or keep the page link, to print exactly the same questions and answer key again. Leave Answer key page ticked to print the answers on a second page, then press Print. Every printed page carries the makekite logo and web address.

Common questions

What is the counting up method?
Start at the smaller number and count up to the bigger one in friendly jumps, then add the jumps. It is reliable for mental subtraction.

How many questions should a child do?
Ten to twenty is plenty for daily practice. The 100-question drill sheet is for short timed practice once or twice a week.

Can I print the same worksheet again?
Yes. Note the worksheet number printed at the top, or keep the link in your browser's address bar, which ends with that number. Entering it later gives the same questions and answers.

Is it free?
Yes. There is no sign-up, and nothing you choose is sent anywhere: the sheets are made in your browser.

makekite.com· Free printables, calculators and learning tools · © 2026 makekite.com, for personal and classroom use