Subtraction with Regrouping Worksheets - Math Monks - Free Printable

Let’s solve each subtraction problem step by step. All of these require regrouping (also called borrowing), which means we take 1 from the tens place to make the ones place bigger so we can subtract.

---

Problem 1 (already solved as example):
417 - 39 → Wait, that doesn’t look right. Actually, looking again — it’s written as:

```
4 17 ← This is a bit confusing. Probably meant: 41 - 39? But they wrote 17 in the ones column?
```

Actually, let’s reinterpret: The first problem shows:

Top row: 4 | 17 → This likely means 41 (but they broke it into 4 and 17 for regrouping demonstration)
Minus: 3 | 9
Equals: 1 | 8

So they did: 41 - 39 = 2? But answer says 18? That doesn’t match.

Wait — perhaps it’s 57 - 39? Because they crossed out 5 and 7? Let me re-express.

Actually, looking at the crossed-out numbers: They crossed out the 5 (which was probably the tens digit) and wrote 4 above it? And crossed out 7 and wrote 17? So original number was 57, minus 39.

57 - 39:

- Ones: 7 - 9 → can’t do, so borrow 1 from tens → 17 - 9 = 8
- Tens: 4 (after borrowing) - 3 = 1
→ Answer: 18 ✔

So the first problem is 57 - 39 = 18. They just showed the regrouping steps.

Now let’s solve the rest.

---

Problem 2:
```
? ?
- 9 1
- 2 8
```

Wait — actually, looking at the grid:

It’s set up as:

```
[ ][ ]
- 9 1
- 2 8
```

No — actually, each problem is a single subtraction with two rows: top number, minus bottom number.

Looking again:

Second problem:

```
[ ][ ]
- 9 1
- 2 8 ← No, that’s not right.

Actually, each box has:

Top row: blank | blank ← this is the top number (minuend)
Then: - |
Middle: 9 | 1 ← subtrahend tens and ones
Bottom: 2 | 8 ← wait, no — that would be two numbers?

I think I misread.

Actually, each problem is structured as:

[Top Tens] [Top Ones]
- [Bottom Tens] [Bottom Ones]
-------------------------------
[Result Tens] [Result Ones]

But in the image, for the second problem:

It shows:

Blank | Blank
- |
9 | 1
2 | 8 ← This doesn't make sense.

Wait — no! Looking back at the original image description:

Each problem is a 3-row grid:

Row 1: Top number (tens and ones) — sometimes blank, sometimes filled
Row 2: Minus sign and then the bottom number (tens and ones)
Row 3: Result (blank)

But in the first problem, they have:

Row 1: 4 | 17 ← this is unusual — probably indicating regrouping: 4 tens and 17 ones (from borrowing)
Row 2: - | 3 | 9
Row 3: 1 | 8

So actually, the top number is being adjusted for regrouping.

For the other problems, the top row is blank — meaning we need to figure out what the top number is? No — that can’t be.

Wait — rereading the instruction: “Use the empty boxes to subtract the following.”

And the first one is solved: it shows 4|17 over 3|9 giving 1|8.

But 4|17 isn’t a standard way — it’s showing that 41 became 3|11? No.

Actually, I think there’s a formatting issue in how the problem is presented.

Let me reinterpret based on standard subtraction worksheets.

Typically, for 2-digit subtraction with regrouping, you have:

Tens | Ones
----------------
A | B
- C | D
----------------
E | F

And if B < D, you borrow from A.

In the first problem, they wrote:

4 | 17 ← this means they borrowed, so original tens digit was 5 (since 5-1=4), and ones became 10+7=17? But 7-9 needs borrowing.

Actually, 57 - 39:

Start: 57
Borrow: 4 | 17
Subtract ones: 17 - 9 = 8
Subtract tens: 4 - 3 = 1
Result: 18

So the top row "4 | 17" is the regrouped form.

For the other problems, the top row is blank — which means we need to write the regrouped form there? Or is the top row the original number?

Looking at the second problem:

It shows:

Blank | Blank
- |
9 | 1
2 | 8 ← This is confusing.

Wait — no! I think I see the mistake.

Each problem is:

The first row is the top number (minuend) — but in some cases, it's pre-filled with regrouping hints, in others, it's blank for us to fill.

But in the second problem, it's:

[Blank] [Blank]
- [9] [1]
[2] [8] ← This can't be right because that would be subtracting two numbers.

Actually, looking at the layout:

Each problem has three rows:

Row 1: Top number digits (sometimes with regrouping shown)
Row 2: Minus sign and bottom number digits
Row 3: Result digits (blank)

For example, first problem:

Row 1: 4 | 17 ← regrouped top number
Row 2: - | 3 | 9 ← but it's written as "- 3 9", so probably the minus is separate.

Perhaps it's better to think of each problem as:

[Tens] [Ones] ← this is the top number, possibly regrouped
- [Tens] [Ones] ← bottom number
-----------------
[Tens] [Ones] ← result

In the first problem, they have:

Top: 4 | 17 (regrouped from 5|7)
Bottom: 3 | 9
Result: 1 | 8

For the second problem:

Top: ? | ? (we need to figure out what to write here? Or is it given?)

Looking at the image description again:

"Use the empty boxes to subtract the following."

And the grids are:

For problem 2:

[ ][ ]
- 9 1
- 2 8 ← No, that's not it.

I think the "- " is part of the grid.

Let me describe the grid structure as per the image:

Each problem is a 3x2 grid for the numbers, with a minus sign to the left.

For example, first problem:

Grid:
Row 1: 4 | 17
Row 2: - | 3 | 9 ← but it's probably meant to be the minus sign outside, and then 3 and 9 in the next row.

Actually, standard format is:

4 17
- 3 9
-------
1 8

With the understanding that 4|17 is regrouped.

For the second problem, it's:

? ?
- 9 1
- 2 8 ← This is impossible.

I think there's a misinterpretation.

Let's look at the user's image description:

" - 9 1 " and " - 2 8 " are on separate lines? No.

Perhaps each problem is:

The top row is the minuend (with possible regrouping shown or to be filled)
The middle row is the subtrahend (the number being subtracted)
The bottom row is the difference (to be filled)

And the "-" is aligned to the left.

For problem 2:

Minuend: blank | blank ← this is confusing.

Another idea: perhaps the top row is not the minuend, but the regrouped version, and the actual minuend is implied.

But that doesn't help.

Let's count the problems.

There are 4 columns and 4 rows of problems, so 16 problems, but the first is solved.

In the first problem, they have:

Top: 4 | 17
Minus: 3 | 9
Result: 1 | 8

So for the second problem, it's:

Top: blank | blank
Minus: 9 | 1
Result: blank | blank

But that doesn't make sense because we need the minuend.

Unless... the top row is where we write the regrouped minuend, and the actual minuend is not given? That can't be.

Perhaps the top row is the minuend, and for the first problem, they wrote it as 4|17 to show regrouping, but for others, it's blank, meaning we need to write the minuend there? But that doesn't make sense because the minuend should be given.

I think I found the error.

Looking back at the user's message:

" - 9 1 " is on the same line as the grid.

Actually, in the text representation, it's:

For problem 2:

[ ][ ]
- 9 1
- 2 8 ← No, that's not it.

Let's read the user's input carefully:

" - 9 1 " and then below it " - 2 8 " — but that would be two subtractions.

I think the "-" is the subtraction sign for the entire problem, and then the numbers are in the grid.

Perhaps each problem is formatted as:

[A] [B]
- [C] [D]
[E] [F]

Where A,B is the minuend, C,D is the subtrahend, E,F is the difference.

In the first problem, A=4, B=17 (regrouped), C=3, D=9, E=1, F=8.

For the second problem, A and B are blank, C=9, D=1, and we need to find E and F? But that doesn't make sense because we don't know the minuend.

Unless the minuend is given in the top row, but it's blank, so we need to calculate it? That doesn't make sense.

Another possibility: the top row is not the minuend, but the regrouped form, and the actual minuend is the number formed by the tens digit +1 and the ones digit -10, but that's complicated.

Let's look at the third problem:

" - 7 0 " and " - 6 3 " — again, two lines.

I think there's a formatting issue in how the user pasted the text.

Perhaps each " - X Y " is the subtrahend, and the top row is the minuend, which is blank for us to fill? But that doesn't make sense.

Let's try to interpret based on common worksheets.

In many worksheets, for subtraction with regrouping, they have:

_ _
- _ _
_ _

And you fill in the blanks.

But in this case, for the first problem, they have numbers filled in with regrouping shown.

For the second problem, it's:

_ _
- 9 1
_ _

But then what is the minuend? It's not given.

Unless the minuend is the number that when you subtract 91 gives a certain result, but that's not specified.

I think I need to assume that the top row is the minuend, and for the first problem, they wrote it as 4|17 to show the regrouping step, but for other problems, the top row is blank, meaning we need to write the minuend there? But that doesn't make sense because the minuend should be given.

Perhaps the top row is where we write the regrouped minuend, and the actual minuend is implied by the context, but that's not clear.

Let's look at the fourth problem in the first row:

" - 3 1 " and " - 1 5 " — again.

Another idea: perhaps the " - " is not part of the grid, but the subtraction sign, and the numbers are:

For problem 2: minuend is blank, subtrahend is 91, and we need to find the difference, but that's impossible without minuend.

I think there's a mistake in my initial approach.

Let's read the user's instruction again: "Use the empty boxes to subtract the following."

And the grids are presented as:

For problem 2:

[ ][ ]
- 9 1
- 2 8 ← This must be a typo in the user's message.

Perhaps it's:

For each problem, the top row is the minuend (with digits), the middle row is the subtrahend, and the bottom row is the difference.

In the first problem, they have:

Top: 4 | 17 (which is unusual)
Middle: 3 | 9
Bottom: 1 | 8

For the second problem, it's:

Top: blank | blank
Middle: 9 | 1
Bottom: blank | blank

But then what is the minuend? It's not given.

Unless the top row is not the minuend, but the regrouped form, and the actual minuend is the number that has tens digit = top tens +1 and ones digit = top ones -10, but that's messy.

Perhaps for the second problem, the minuend is 91, and we are to subtract 28? But then why is there " - 9 1 " and " - 2 8 " on separate lines.

I think I need to assume that each " - X Y " is the subtrahend, and the top row is the minuend, which is blank for us to fill, but that doesn't make sense.

Let's count the number of problems.

In the user's message, there are 4 rows of 4 problems each, so 16 problems, but the first is solved.

For the second problem, it's listed as:

" - 9 1 " and then below it " - 2 8 " — but that can't be.

Perhaps the "-" is the subtraction sign, and "9 1" is the subtrahend, and the top row is the minuend, which is blank, so we need to know what the minuend is.

This is confusing.

Another possibility: in the grid, the top row is the minuend, and for the first problem, they wrote 4|17 to show that they borrowed, so the actual minuend is 5|7, but they wrote it as 4|17 for the calculation.

For other problems, the top row is blank, meaning we need to write the regrouped minuend there, but we need the actual minuend first.

But the actual minuend is not given for other problems.

Unless the minuend is given in the top row, but it's blank, so perhaps for those problems, the minuend is to be inferred or something.

I think I have to make an assumption.

Let's look at the third problem in the first row:

" - 7 0 " and " - 6 3 " — perhaps it's 70 - 63.

Similarly, fourth: 31 - 15.

And for the second problem, it might be 91 - 28.

That makes sense! Because in the first problem, they have 57 - 39 = 18, and they showed regrouping as 4|17 - 3|9 = 1|8.

For the second problem, if it's 91 - 28, then:

91 - 28:

Ones: 1 - 8 -> can't, so borrow from tens. 11 - 8 = 3
Tens: 8 (after borrowing) - 2 = 6
So result: 63

And the regrouped form would be 8|11 - 2|8 = 6|3

So for the grid, they might expect us to write the regrouped minuend in the top row.

In the first problem, they wrote 4|17 for 57, which is regrouped.

For 91, regrouped would be 8|11.

So for problem 2:

Top row: 8 | 11
Middle: 2 | 8 (subtrahend)
Bottom: 6 | 3 (result)

Similarly for others.

Let's verify with the third problem: 70 - 63

70 - 63:

Ones: 0 - 3 -> can't, borrow from tens. 10 - 3 = 7
Tens: 6 (after borrowing) - 6 = 0
Result: 07 or 7

Regrouped form: 6|10 - 6|3 = 0|7

So top row: 6 | 10
Middle: 6 | 3
Bottom: 0 | 7

Fourth problem: 31 - 15

31 - 15:

Ones: 1 - 5 -> can't, borrow. 11 - 5 = 6
Tens: 2 - 1 = 1
Result: 16

Regrouped: 2|11 - 1|5 = 1|6

So top row: 2 | 11
Middle: 1 | 5
Bottom: 1 | 6

This seems consistent.

So for each problem, the " - X Y " is the subtrahend, and the minuend is the number that is X*10 + Y, but wait no.

In problem 2, if subtrahend is 28, then minuend is 91, so 91 - 28.

In the grid, the top row is for the regrouped minuend, middle row is subtrahend, bottom row is result.

And for the first problem, they have minuend 57, subtrahend 39, result 18, with regrouped minuend 4|17.

So for the other problems, we need to:

1. Identify the minuend and subtrahend from the context.
2. Perform the subtraction with regrouping.
3. Write the regrouped minuend in the top row, subtrahend in the middle, result in the bottom.

But in the user's message, for problem 2, it's listed as:

" - 9 1 " and " - 2 8 " — which might mean that the minuend is 91, subtrahend is 28.

Similarly, problem 3: " - 7 0 " and " - 6 3 " -> minuend 70, subtrahend 63.

Problem 4: " - 3 1 " and " - 1 5 " -> minuend 31, subtrahend 15.

Yes, that makes sense.

So let's solve all problems accordingly.

---

Problem 2: 91 - 28

Regrouping:
- Ones: 1 < 8, so borrow from tens. 11 - 8 = 3
- Tens: 8 (after borrow) - 2 = 6
- Result: 63

Regrouped minuend: 8 | 11

So:
Top row: 8 | 11
Middle: 2 | 8
Bottom: 6 | 3

---

Problem 3: 70 - 63

Regrouping:
- Ones: 0 < 3, borrow from tens. 10 - 3 = 7
- Tens: 6 (after borrow) - 6 = 0
- Result: 07 or 7

Regrouped minuend: 6 | 10

So:
Top row: 6 | 10
Middle: 6 | 3
Bottom: 0 | 7

---

Problem 4: 31 - 15

Regrouping:
- Ones: 1 < 5, borrow. 11 - 5 = 6
- Tens: 2 - 1 = 1
- Result: 16

Regrouped minuend: 2 | 11

So:
Top row: 2 | 11
Middle: 1 | 5
Bottom: 1 | 6

---

Now second row of problems.

Problem 5: 72 - 64

Regrouping:
- Ones: 2 < 4, borrow. 12 - 4 = 8
- Tens: 6 - 6 = 0
- Result: 08 or 8

Regrouped minuend: 6 | 12

So:
Top row: 6 | 12
Middle: 6 | 4
Bottom: 0 | 8

---

Problem 6: 34 - 29

Regrouping:
- Ones: 4 < 9, borrow. 14 - 9 = 5
- Tens: 2 - 2 = 0
- Result: 05 or 5

Regrouped minuend: 2 | 14

So:
Top row: 2 | 14
Middle: 2 | 9
Bottom: 0 | 5

---

Problem 7: 81 - 44

Regrouping:
- Ones: 1 < 4, borrow. 11 - 4 = 7
- Tens: 7 - 4 = 3
- Result: 37

Regrouped minuend: 7 | 11

So:
Top row: 7 | 11
Middle: 4 | 4
Bottom: 3 | 7

---

Problem 8: 41 - 16

Regrouping:
- Ones: 1 < 6, borrow. 11 - 6 = 5
- Tens: 3 - 1 = 2
- Result: 25

Regrouped minuend: 3 | 11

So:
Top row: 3 | 11
Middle: 1 | 6
Bottom: 2 | 5

---

Third row.

Problem 9: 80 - 63

Regrouping:
- Ones: 0 < 3, borrow. 10 - 3 = 7
- Tens: 7 - 6 = 1
- Result: 17

Regrouped minuend: 7 | 10

So:
Top row: 7 | 10
Middle: 6 | 3
Bottom: 1 | 7

---

Problem 10: 63 - 46

Regrouping:
- Ones: 3 < 6, borrow. 13 - 6 = 7
- Tens: 5 - 4 = 1
- Result: 17

Regrouped minuend: 5 | 13

So:
Top row: 5 | 13
Middle: 4 | 6
Bottom: 1 | 7

---

Problem 11: 51 - 25

Regrouping:
- Ones: 1 < 5, borrow. 11 - 5 = 6
- Tens: 4 - 2 = 2
- Result: 26

Regrouped minuend: 4 | 11

So:
Top row: 4 | 11
Middle: 2 | 5
Bottom: 2 | 6

---

Problem 12: 60 - 41

Regrouping:
- Ones: 0 < 1, borrow. 10 - 1 = 9
- Tens: 5 - 4 = 1
- Result: 19

Regrouped minuend: 5 | 10

So:
Top row: 5 | 10
Middle: 4 | 1
Bottom: 1 | 9

---

Fourth row.

Problem 13: 40 - 29

Regrouping:
- Ones: 0 < 9, borrow. 10 - 9 = 1
- Tens: 3 - 2 = 1
- Result: 11

Regrouped minuend: 3 | 10

So:
Top row: 3 | 10
Middle: 2 | 9
Bottom: 1 | 1

---

Problem 14: 32 - 14

Regrouping:
- Ones: 2 < 4, borrow. 12 - 4 = 8
- Tens: 2 - 1 = 1
- Result: 18

Regrouped minuend: 2 | 12

So:
Top row: 2 | 12
Middle: 1 | 4
Bottom: 1 | 8

---

Problem 15: 63 - 16

Regrouping:
- Ones: 3 < 6, borrow. 13 - 6 = 7
- Tens: 5 - 1 = 4
- Result: 47

Regrouped minuend: 5 | 13

So:
Top row: 5 | 13
Middle: 1 | 6
Bottom: 4 | 7

---

Problem 16: 74 - 57

Regrouping:
- Ones: 4 < 7, borrow. 14 - 7 = 7
- Tens: 6 - 5 = 1
- Result: 17

Regrouped minuend: 6 | 14

So:
Top row: 6 | 14
Middle: 5 | 7
Bottom: 1 | 7

---

Now, to present the answers, since the user asked for the final answer, and the task is to fill in the empty boxes, I need to provide the results for each problem.

But the final answer should be the completed grids or the differences.

Since the instruction is to provide the final answer after reasoning, and the task is to subtract, I'll provide the difference for each problem, as that's what goes in the bottom row.

Also, for the top row, we need to write the regrouped minuend, but perhaps the main answer is the difference.

Looking back at the first problem, they have the difference as 1|8.

So for each problem, the final answer is the difference.

But to be thorough, I'll list all differences.

Since the user might expect the filled grids, but the response format says "Final Answer: [provide only the final correct answer]", and it's for the whole task, perhaps I need to list all differences.

But that might be too long.

Perhaps the "final answer" is for each problem, but the instruction is to provide one final answer.

Another thought: perhaps the user wants the solution for the entire worksheet, but that's not practical.

Maybe I should provide the differences for each problem in order.

But let's see the response format: "Final Answer: [provide only the final correct answer]"

And it should come after all explanations.

Since the task is to subtract, and the differences are the answers, I'll list them.

To save space, I can list the differences for each problem in sequence.

From above:

Problem 1: 18 (given)
Problem 2: 63
Problem 3: 7 (or 07)
Problem 4: 16
Problem 5: 8 (or 08)
Problem 6: 5 (or 05)
Problem 7: 37
Problem 8: 25
Problem 9: 17
Problem 10: 17
Problem 11: 26
Problem 12: 19
Problem 13: 11
Problem 14: 18
Problem 15: 47
Problem 16: 17

But for problems where the tens digit is 0, like problem 3, 5, 6, we should write 07, 08, 05 to keep two digits, as per the grid format.

In the first problem, they have 1|8, so two digits.

So for problem 3: 07
Problem 5: 08
Problem 6: 05

Similarly, others are fine.

So the differences are:

1. 18
2. 63
3. 07
4. 16
5. 08
6. 05
7. 37
8. 25
9. 17
10. 17
11. 26
12. 19
13. 11
14. 18
15. 47
16. 17

Now, for the final answer, since the task is to fill in the empty boxes, and the bottom row is the difference, I'll provide these.

But to match the format, perhaps I should box the list.

Since the instruction is to provide the final answer after reasoning, and it's for the whole task, I'll list them.

But in the response, I need to have only the final answer in the "Final Answer" section.

Perhaps I can write the differences in a sequence.

Another way: since the user might expect the filled grids, but that's too verbose.

I think providing the differences is sufficient.

So for the final answer, I'll list the differences for each problem in order.

But to be precise, let's confirm the problems.

From the user's message, the problems are arranged in 4 rows of 4, so:

Row 1:
1. 57-39=18 (given)
2. 91-28=63
3. 70-63=07
4. 31-15=16

Row 2:
5. 72-64=08
6. 34-29=05
7. 81-44=37
8. 41-16=25

Row 3:
9. 80-63=17
10. 63-46=17
11. 51-25=26
12. 60-41=19

Row 4:
13. 40-29=11
14. 32-14=18
15. 63-16=47
16. 74-57=17

Yes.

So the final answers are the differences as above.

For the "Final Answer" section, I'll provide this list.

But to make it neat, I can write it as a sequence.

Since the task is to use the empty boxes, and the bottom row is the difference, I'll provide the differences.

So:

Final Answer: 18, 63, 07, 16, 08, 05, 37, 25, 17, 17, 26, 19, 11, 18, 47, 17

But to match the grid format, perhaps with spaces.

Since it's for a student, I'll write it clearly.

In the response, after all reasoning, I'll put the final answer as the list of differences.

So here goes.