Subtraction with regrouping worksheet for grade 1 - Free Printable

Let’s solve each subtraction problem step by step. Remember: subtract the ones first, then the tens. If the top digit in the ones place is smaller than the bottom one, we need to regroup (borrow) from the tens place.

---

1) 34 - 18

Ones: 4 - 8 → can’t do that! Borrow 1 ten → 14 - 8 = 6
Tens: 2 (after borrowing) - 1 = 1
→ 16

2) 42 - 15

Ones: 2 - 5 → borrow → 12 - 5 = 7
Tens: 3 - 1 = 2
→ 27

3) 51 - 34

Ones: 1 - 4 → borrow → 11 - 4 = 7
Tens: 4 - 3 = 1
→ 17

4) 45 - 19

Ones: 5 - 9 → borrow → 15 - 9 = 6
Tens: 3 - 1 = 2
→ 26

5) 50 - 36

Ones: 0 - 6 → borrow → 10 - 6 = 4
Tens: 4 - 3 = 1
→ 14

6) 61 - 23

Ones: 1 - 3 → borrow → 11 - 3 = 8
Tens: 5 - 2 = 3
→ 38

7) 45 - 9

This is like 45 - 09
Ones: 5 - 9 → borrow → 15 - 9 = 6
Tens: 3 - 0 = 3
→ 36

8) 53 - 26

Ones: 3 - 6 → borrow → 13 - 6 = 7
Tens: 4 - 2 = 2
→ 27

9) 31 - 26

Ones: 1 - 6 → borrow → 11 - 6 = 5
Tens: 2 - 2 = 0 → so just 5
→ 5

10) 64 - 38

Ones: 4 - 8 → borrow → 14 - 8 = 6
Tens: 5 - 3 = 2
→ 26

11) 70 - 47

Ones: 0 - 7 → borrow → 10 - 7 = 3
Tens: 6 - 4 = 2
→ 23

12) 63 - 19

Ones: 3 - 9 → borrow → 13 - 9 = 4
Tens: 5 - 1 = 4
→ 44

13) 81 - 46

Ones: 1 - 6 → borrow → 11 - 6 = 5
Tens: 7 - 4 = 3
→ 35

14) 73 - 37

Ones: 3 - 7 → borrow → 13 - 7 = 6
Tens: 6 - 3 = 3
→ 36

15) 85 - 36

Ones: 5 - 6 → borrow → 15 - 6 = 9
Tens: 7 - 3 = 4
→ 49

---

Final Answer:
1) 16
2) 27
3) 17
4) 26
5) 14
6) 38
7) 36
8) 27
9) 5
10) 26
11) 23
12) 44
13) 35
14) 36
15) 49