Subtraction with Regrouping math worksheet for students, featuring winter-themed penguin illustration.

Let me solve each subtraction problem with regrouping step by step.

Row 1:
1. 892 - 483
- Ones: 2 - 3, need to borrow from tens. 12 - 3 = 9
- Tens: 8 (after borrowing) - 8 = 0
- Hundreds: 8 - 4 = 4
- Answer: 409

2. 659 - 277
- Ones: 9 - 7 = 2
- Tens: 5 - 7, need to borrow. 15 - 7 = 8
- Hundreds: 5 (after borrowing) - 2 = 3
- Answer: 382

3. 952 - 386
- Ones: 2 - 6, need to borrow. 12 - 6 = 6
- Tens: 4 (after borrowing) - 8, need to borrow. 14 - 8 = 6
- Hundreds: 8 (after borrowing) - 3 = 5
- Answer: 566

4. 529 - 343
- Ones: 9 - 3 = 6
- Tens: 2 - 4, need to borrow. 12 - 4 = 8
- Hundreds: 4 (after borrowing) - 3 = 1
- Answer: 186

Row 2:
5. 792 - 373
- Ones: 2 - 3, need to borrow. 12 - 3 = 9
- Tens: 8 (after borrowing) - 7 = 1
- Hundreds: 7 - 3 = 4
- Answer: 419

6. 563 - 483
- Ones: 3 - 3 = 0
- Tens: 6 - 8, need to borrow. 16 - 8 = 8
- Hundreds: 4 (after borrowing) - 4 = 0
- Answer: 80

7. 437 - 385
- Ones: 7 - 5 = 2
- Tens: 3 - 8, need to borrow. 13 - 8 = 5
- Hundreds: 3 (after borrowing) - 3 = 0
- Answer: 52

8. 455 - 262
- Ones: 5 - 2 = 3
- Tens: 5 - 6, need to borrow. 15 - 6 = 9
- Hundreds: 3 (after borrowing) - 2 = 1
- Answer: 193

Row 3:
9. 590 - 229
- Ones: 0 - 9, need to borrow. 10 - 9 = 1
- Tens: 8 (after borrowing) - 2 = 6
- Hundreds: 5 - 2 = 3
- Answer: 361

10. 656 - 438
- Ones: 6 - 8, need to borrow. 16 - 8 = 8
- Tens: 4 (after borrowing) - 3 = 1
- Hundreds: 6 - 4 = 2
- Answer: 218

11. 709 - 332
- Ones: 9 - 2 = 7
- Tens: 0 - 3, need to borrow from hundreds. 10 - 3 = 7
- Hundreds: 6 (after borrowing) - 3 = 3
- Answer: 377

Let me verify all answers:
1. 892 - 483 = 409 ✓ (409 + 483 = 892)
2. 659 - 277 = 382 ✓ (382 + 277 = 659)
3. 952 - 386 = 566 ✓ (566 + 386 = 952)
4. 529 - 343 = 186 ✓ (186 + 343 = 529)
5. 792 - 373 = 419 ✓ (419 + 373 = 792)
6. 563 - 483 = 80 ✓ (80 + 483 = 563)
7. 437 - 385 = 52 ✓ (52 + 385 = 437)
8. 455 - 262 = 193 ✓ (193 + 262 = 455)
9. 590 - 229 = 361 ✓ (361 + 229 = 590)
10. 656 - 438 = 218 ✓ (218 + 438 = 656)
11. 709 - 332 = 377 ✓ (377 + 332 = 709)

All answers verified!

Final Answer:
1. 892 − 483 = 409
2. 659 − 277 = 382
3. 952 − 386 = 566
4. 529 − 343 = 186
5. 792 − 373 = 419
6. 563 − 483 = 80
7. 437 − 385 = 52
8. 455 − 262 = 193
9. 590 − 229 = 361
10. 656 − 438 = 218
11. 709 − 332 = 377