SubtractionUp to 100
Vertical subtraction worksheets
Written subtraction is easier to get right when the digits already line up. These free printable worksheets set every question in stacked columns within 100, with ones under ones and tens under tens, so none of the page is spent copying numbers out.
If they get stuck

The answer key prints on a separate page.
What's on this sheet
A horizontal question asks a child to build the layout before doing any arithmetic, and a mis-copied column is the most common way a correct method produces a wrong answer. Printing the columns removes that step, which means a mistake on this page points at the subtraction itself.
Why this sheet works
Some questions need a borrow and some do not, deliberately. A page where every question regroups teaches a child to regroup without looking, and the thing worth checking is whether they can tell which is which. The comparison belongs at the top of each column, before anything is written.
How this one works
One question from a sheet like this one, worked a step at a time — with a sentence saying what just happened and why.
Vertical subtraction, step by step