SubtractionUp to 100
Name: Date:
196−92
298−27
329−7
481−50
531−31
634−0
793−40
885−74
927−24
1093−12
Subtraction without borrowing worksheets
Two-digit subtraction is easier to learn when the borrowing is taken out of it first. On these free printable worksheets every top digit is at least as big as the one below it, so a child practices the column method itself before meeting the step that complicates it.
If they get stuck
Subtraction without borrowing
The answer key prints on a separate page.
What's on this sheet
Written subtraction hides two separate jobs. The first is the layout: ones under ones, tens under tens, each column worked on its own from the right. The second is borrowing, which only happens when a top digit is too small. Learning both at once is why a wrong answer is so hard to diagnose — neither the child nor the adult can tell which of the two went wrong.
Why this sheet works
These sheets isolate the first job. No column on the page ever needs a borrow, so a child can be told, truthfully, that every column can be done just as it stands. A mistake now points at something specific: a column read the wrong way around, a place-value slip, or a subtraction fact that is not yet fluent.
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 without borrowing, step by step