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Practice borrowing skills with this printable column subtraction worksheet designed for elementary math students.

Math subtraction worksheet with regrouping column problems for kids practice.

Math subtraction worksheet with regrouping column problems for kids practice.

WEBP 1239×1754 53.7 KB Free · Personal Use
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Show Answer Key & Explanations Step-by-step solution for: Subtraction by Regrouping Worksheets and Exercise - EngWorksheets
Let’s solve each subtraction problem one by one. Remember, we’re doing subtraction with regrouping — that means sometimes we need to borrow from the tens place when the top number in the ones column is smaller than the bottom number.

We’ll go row by row, left to right.

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First Row:

1. 35 - 6
Ones: 5 - 6 → can’t do! So borrow 1 from tens.
35 becomes 2 tens and 15 ones.
15 - 6 = 9
Tens: 2 - 0 = 2
29

2. 72 - 6
Ones: 2 - 6 → can’t do! Borrow 1 from tens.
72 becomes 6 tens and 12 ones.
12 - 6 = 6
Tens: 6 - 0 = 6
66

3. 77 - 8
Ones: 7 - 8 → can’t do! Borrow 1 from tens.
77 becomes 6 tens and 17 ones.
17 - 8 = 9
Tens: 6 - 0 = 6
69

4. 54 - 6
Ones: 4 - 6 → can’t do! Borrow 1 from tens.
54 becomes 4 tens and 14 ones.
14 - 6 = 8
Tens: 4 - 0 = 4
48

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Second Row:

5. 61 - 9
Ones: 1 - 9 → can’t do! Borrow 1 from tens.
61 becomes 5 tens and 11 ones.
11 - 9 = 2
Tens: 5 - 0 = 5
52

6. 55 - 9
Ones: 5 - 9 → can’t do! Borrow 1 from tens.
55 becomes 4 tens and 15 ones.
15 - 9 = 6
Tens: 4 - 0 = 4
46

7. 91 - 4
Ones: 1 - 4 → can’t do! Borrow 1 from tens.
91 becomes 8 tens and 11 ones.
11 - 4 = 7
Tens: 8 - 0 = 8
87

8. 42 - 6
Ones: 2 - 6 → can’t do! Borrow 1 from tens.
42 becomes 3 tens and 12 ones.
12 - 6 = 6
Tens: 3 - 0 = 3
36

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Third Row:

9. 95 - 6
Ones: 5 - 6 → can’t do! Borrow 1 from tens.
95 becomes 8 tens and 15 ones.
15 - 6 = 9
Tens: 8 - 0 = 8
89

10. 66 - 8
Ones: 6 - 8 → can’t do! Borrow 1 from tens.
66 becomes 5 tens and 16 ones.
16 - 8 = 8
Tens: 5 - 0 = 5
58

11. 76 - 7
Ones: 6 - 7 → can’t do! Borrow 1 from tens.
76 becomes 6 tens and 16 ones.
16 - 7 = 9
Tens: 6 - 0 = 6
69

12. 68 - 9
Ones: 8 - 9 → can’t do! Borrow 1 from tens.
68 becomes 5 tens and 18 ones.
18 - 9 = 9
Tens: 5 - 0 = 5
59

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Fourth Row:

13. 98 - 9
Ones: 8 - 9 → can’t do! Borrow 1 from tens.
98 becomes 8 tens and 18 ones.
18 - 9 = 9
Tens: 8 - 0 = 8
89

14. 97 - 9
Ones: 7 - 9 → can’t do! Borrow 1 from tens.
97 becomes 8 tens and 17 ones.
17 - 9 = 8
Tens: 8 - 0 = 8
88

15. 38 - 9
Ones: 8 - 9 → can’t do! Borrow 1 from tens.
38 becomes 2 tens and 18 ones.
18 - 9 = 9
Tens: 2 - 0 = 2
29

16. 11 - 8
Ones: 1 - 8 → can’t do! Borrow 1 from tens.
11 becomes 0 tens and 11 ones.
11 - 8 = 3
Tens: 0 - 0 = 0 (we don’t write leading zero)
3

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Fifth Row:

17. 44 - 5
Ones: 4 - 5 → can’t do! Borrow 1 from tens.
44 becomes 3 tens and 14 ones.
14 - 5 = 9
Tens: 3 - 0 = 3
39

18. 57 - 8
Ones: 7 - 8 → can’t do! Borrow 1 from tens.
57 becomes 4 tens and 17 ones.
17 - 8 = 9
Tens: 4 - 0 = 4
49

19. 14 - 9
Ones: 4 - 9 → can’t do! Borrow 1 from tens.
14 becomes 0 tens and 14 ones.
14 - 9 = 5
Tens: 0 - 0 = 0
5

20. 78 - 9
Ones: 8 - 9 → can’t do! Borrow 1 from tens.
78 becomes 6 tens and 18 ones.
18 - 9 = 9
Tens: 6 - 0 = 6
69

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All problems solved carefully with regrouping where needed.

Final Answer:
29, 66, 69, 48,
52, 46, 87, 36,
89, 58, 69, 59,
89, 88, 29, 3,
39, 49, 5, 69
Parent Tip: Review the logic above to help your child master the concept of regroup subtraction worksheet.
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