Reasonwell
Grade 2 Worksheets
2.NBT.B.5

Subtraction With Regrouping Worksheets

Two-digit subtraction with regrouping using a balloon-bundle model to show one ten becoming ten ones.

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Skill Focus

What this worksheet practices

Subtraction with regrouping is one of the first places where a written procedure can hide the math. The student is not borrowing and giving back later. They are rewriting the top number so that one ten becomes ten ones, making the ones-place subtraction possible.

The balloon stand makes borrowing concrete: one tied bundle of ten balloons is untied into ten single balloons, so the ones place has enough to subtract. Students see regrouping as the same total rewritten by place value, not as a magic borrowing step.

When a child gets stuck, ask them to say the value of the top number before and after regrouping. For example, 71 can become 6 tens and 11 ones, but it is still 71. That statement is the conceptual bridge from blocks and drawings to pencil-and-paper subtraction.

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Worked Examples

How to approach this skill

Subtraction with regrouping practice is easier to review when the student can explain the steps, not just the answer.

01

71 - 36

  1. 1 one is not enough to subtract 6 ones.
  2. Exchange 1 ten: 71 becomes 6 tens and 11 ones.
  3. 11 - 6 = 5 and 6 tens - 3 tens = 3 tens. Answer: 35.
02

83 - 48

  1. Regroup 8 tens and 3 ones into 7 tens and 13 ones.
  2. 13 - 8 = 5.
  3. 7 tens - 4 tens = 3 tens. Answer: 35.
03

94 - 57

  1. 4 ones cannot subtract 7 ones, so exchange a ten.
  2. 14 - 7 = 7.
  3. 8 tens - 5 tens = 3 tens. Answer: 37.
Problem Mix

What appears on the page

These sample prompts come from this worksheet set's structured item data.

1 Arithmetic

71 - 36

2 Arithmetic

83 - 48

3 Arithmetic

62 - 25

4 Arithmetic

94 - 57

5 Arithmetic

53 - 29

6 Arithmetic

86 - 39

7 Arithmetic

75 - 46

8 Arithmetic

91 - 64

Printable downloads

Print the student sheet and answer key.

Use the worksheet for student work and the answer key for quick checking. The files are kept separate so the key does not sit on the same page as the practice.

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FAQ

Subtraction with regrouping questions

Why do all problems require regrouping?

The page is for practicing the exchange step, so every item is intentionally built to need it.

Why untie a ten-bundle?

It shows that one ten can be traded for ten ones without changing the number, which is exactly what the written borrowing mark means.

What if my child subtracts bottom from top in each column?

Use base-ten blocks for a few problems and emphasize that the whole top number is being changed before subtracting.

Related Grade 2 Sets

Practice nearby skills

Move between focused pages when a mistake pattern points to a nearby skill.

2.NBT.B.5

Subtraction within 100

Two-digit subtraction without regrouping, built for place-value alignment and confident checking. On the night shift with Commander Comet in the Space Cargo Bay, pods hold ten and crates hold one — a calm, no-borrowing sheet that builds the column habit before regrouping.

Open set → 2.NBT.B.5

Addition with regrouping

Two-digit addition with regrouping using a ten-cookie box model to show ten ones becoming one ten.

Open set → 2.NBT.A.1 / 2.NBT.A.3

Place value

Hundreds, tens, ones, and expanded form practice with zero-in-a-place examples. Styled as Professor Split's Number X-Ray Machine: each three-digit number rides the belt and the scanner reports what it's made of — with zero-in-a-place numbers (406, 808, 507, 305) built in on purpose.

Open set →
Grade 2 math workbook

Grade 2 Math Workbook

These free worksheets give focused practice now. The full-color workbook is in development for a broader, structured Grade 2 math path with parent-readable explanations.

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