SubtractionUp to 100
Name: Date:
170−16
2100−14
390−51
450−5
563−56
693−39
7100−47
834−16
991−8
1071−55
Subtraction with borrowing worksheets
Borrowing, also called regrouping, is easier to learn when every question gives the same step a clear purpose. Each problem on these free printable sheets requires a borrow, so practice stays focused on the skill that needs attention.
If they get stuck
Subtraction with borrowing
The answer key prints on a separate page.
What's on this sheet
Two-digit subtraction combines fact fluency, place value, and a written procedure. When the top ones digit is too small, one ten is regrouped as ten ones before subtracting. Every problem here includes that exact moment instead of hiding it among easier questions.
Why this sheet works
Use the stacked format when borrowing is new because it keeps tens and ones aligned and leaves room for written marks. Once the procedure is secure, horizontal questions can help a child think more flexibly about place value and mental strategies.
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.
Subtraction with borrowing, step by step