2-Digit Subtraction With Borrowing: Free Printable Worksheets for Kids
Subtraction is an important math skill children learn in the early grades, but moving from simple subtraction to 2-digit subtraction with borrowing can take some practice. A good way to build confidence is to give children plenty of opportunities to practise regrouping with simple, age-appropriate problems.
Our printable 2-digit subtraction with borrowing worksheets give children focused practice with column subtraction while helping them understand when and how to borrow from the tens place.
What Is Subtraction With Borrowing?
In subtraction with borrowing, children need to regroup when the digit in the ones place of the top number is smaller than the digit in the ones place of the bottom number.
For example:
64 − 27 = 37
Children first look at the ones:
4 − 7
Since 4 is smaller than 7, they cannot subtract directly. So, they borrow 1 ten from the tens place.
The 6 tens become 5 tens, and the 4 ones become 14 ones.
Now:
14 − 7 = 7
And then:
5 − 2 = 3
So:
64 − 27 = 37
Click here to download the worksheet.
This helps children understand the connection between place value, regrouping, and subtraction.
Regular practice also helps children become more comfortable with the process instead of feeling confused when the ones digit of the top number is smaller.
How to Solve a 2-Digit Subtraction Problem With Borrowing
Encourage your child to follow these simple steps:
Step 1: Line up the numbers
Keep the tens under the tens and the ones under the ones.
Step 2: Start with the ones
Look at the ones digits first.
If the top ones digit is smaller than the bottom ones digit, you need to borrow from the tens place.
Step 3: Borrow 1 ten
Take 1 ten from the tens digit and add it to the ones digit.
For example, in 65 − 39, borrow 1 ten from 6.
The 6 becomes 5, and the 5 becomes 15.
Step 4: Subtract the ones
Now solve:
15 − 9 = 6
Step 5: Subtract the tens
Now solve:
5 − 3 = 2
Step 6: Write the answer
So:
65 − 39 = 26
Click here to download the worksheet.
Encouraging children to follow the same steps each time can make borrowing much easier to understand.
Children learn math through practice, and worksheets can provide a simple way to repeat a skill until it becomes familiar.
Our subtraction with borrowing worksheets give children vertically aligned 2-digit subtraction problems so they can focus on understanding regrouping and finding the correct answer.
The worksheets include colourful individual question boxes, making the practice feel less overwhelming and more engaging for young learners.
To learn more about subtraction without borrowing, check out our blog. You can also download practice worksheets from there to help your child practise and strengthen their skills.
