Math Worksheet · Grades 2–3
Two-Digit Subtraction with Regrouping Worksheet
Printable two-digit subtraction worksheet for grades 2-3 focused on regrouping (borrowing). Students practice 37 mixed-format items – horizontal facts, missing-number problems, stacked subtraction, and short word problems – with a reference box that walks through one full regrouping example one column at a time. Includes a complete answer key.
Subject
Math
Grades
Grades 2–3
Skill Focus
Two-Digit Subtraction with Regrouping, addition and subtraction
Lesson Length
20 minutes
Lesson Overview
About this worksheet
Two-digit subtraction with regrouping is the bridge between fact fluency and multi-digit column subtraction. This worksheet practices the same skill across four formats – horizontal, missing-number, vertical, and word problems – so students learn to apply the regrouping procedure regardless of how a problem is presented.
A reference box at the top of page 1 walks through one full example (63 – 28) one column at a time so the student sees the regrouping move spelled out. The reference example uses an operand pair that does not appear in any assessed item, so the example teaches the strategy without revealing answers.
Page 3 is a complete answer key organized by section in a compact two-column grid for easy student self-check or aide spot-check.
How to Use This Lesson
Warm up by reading the reference box aloud and modeling 63 – 28 on a whiteboard one column at a time.
Time Section A as a 5-minute horizontal-subtraction check.
Use Section B (missing-number) for guided pair practice; have students explain whether they added up or subtracted to find the unknown.
Use Section C (vertical) for independent practice; remind students to write a small regroup-mark above the next column to track borrowing.
Use Section D (word problems) as a 5-minute exit ticket.
Use the answer key on page 3 for student self-check or aide spot-check.
Printable Resource
A classroom-ready PDF with everything in one printable resource.
Free Member Resource · Printable PDF · 3 pages · Answer Key
Two-Digit Subtraction with Regrouping Worksheet
Printable two-digit subtraction worksheet for grades 2-3 focused on regrouping (borrowing). Students practice 37 mixed-format items – horizontal facts, missing-number problems, stacked subtraction, and short word problems – with a reference box that walks through one full regrouping example one column at a time. Includes a complete answer key.
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