You're working on a
2-digit subtraction with regrouping worksheet. Let’s solve each problem step by step and explain the regrouping process where needed.
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🔢 What is “Regrouping”?
Regrouping (also called “borrowing”) happens when the top digit in a column is smaller than the bottom digit. You borrow 1 from the next higher place value (e.g., from tens to ones), turning the top digit into a larger number so you can subtract.
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##
✔ Problem-by-Problem Solutions:
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Row 1
1. 60 – 47
```
60
- 47
----
```
- Ones place: 0 – 7 → Can’t do! Borrow 1 from tens.
- Tens: 6 becomes 5; ones: 0 becomes 10.
- Now: 10 – 7 = 3
- Tens: 5 – 4 = 1
✔ Answer: 13
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2. 82 – 38
```
82
- 38
----
```
- Ones: 2 – 8 → Can’t do! Borrow 1 from tens.
- Tens: 8 → 7; ones: 2 → 12
- 12 – 8 = 4
- Tens: 7 – 3 = 4
✔ Answer: 44
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3. 72 – 46
```
72
- 46
----
```
- Ones: 2 – 6 → Borrow!
- Tens: 7 → 6; ones: 2 → 12
- 12 – 6 = 6
- Tens: 6 – 4 = 2
✔ Answer: 26
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Row 2
4. 76 – 29
```
76
- 29
----
```
- Ones: 6 – 9 → Borrow!
- Tens: 7 → 6; ones: 6 → 16
- 16 – 9 = 7
- Tens: 6 – 2 = 4
✔ Answer: 47
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5. 55 – 16
```
55
- 16
----
```
- Ones: 5 – 6 → Borrow!
- Tens: 5 → 4; ones: 5 → 15
- 15 – 6 = 9
- Tens: 4 – 1 = 3
✔ Answer: 39
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6. 80 – 57
```
80
- 57
----
```
- Ones: 0 – 7 → Borrow!
- Tens: 8 → 7; ones: 0 → 10
- 10 – 7 = 3
- Tens: 7 – 5 = 2
✔ Answer: 23
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Row 3
7. 66 – 39
```
66
- 39
----
```
- Ones: 6 – 9 → Borrow!
- Tens: 6 → 5; ones: 6 → 16
- 16 – 9 = 7
- Tens: 5 – 3 = 2
✔ Answer: 27
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8. 70 – 27
```
70
- 27
----
```
- Ones: 0 – 7 → Borrow!
- Tens: 7 → 6; ones: 0 → 10
- 10 – 7 = 3
- Tens: 6 – 2 = 4
✔ Answer: 43
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9. 63 – 46
```
63
- 46
----
```
- Ones: 3 – 6 → Borrow!
- Tens: 6 → 5; ones: 3 → 13
- 13 – 6 = 7
- Tens: 5 – 4 = 1
✔ Answer: 17
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Row 4
10. 42 – 29
```
42
- 29
----
```
- Ones: 2 – 9 → Borrow!
- Tens: 4 → 3; ones: 2 → 12
- 12 – 9 = 3
- Tens: 3 – 2 = 1
✔ Answer: 13
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11. 58 – 29
```
58
- 29
----
```
- Ones: 8 – 9 → Borrow!
- Tens: 5 → 4; ones: 8 → 18
- 18 – 9 = 9
- Tens: 4 – 2 = 2
✔ Answer: 29
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12. 76 – 48
```
76
- 48
----
```
- Ones: 6 – 8 → Borrow!
- Tens: 7 → 6; ones: 6 → 16
- 16 – 8 = 8
- Tens: 6 – 4 = 2
✔ Answer: 28
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## 📋 Final Answers (in order):
| Problem | Answer |
|---------|--------|
| 60 – 47 | 13 |
| 82 – 38 | 44 |
| 72 – 46 | 26 |
| 76 – 29 | 47 |
| 55 – 16 | 39 |
| 80 – 57 | 23 |
| 66 – 39 | 27 |
| 70 – 27 | 43 |
| 63 – 46 | 17 |
| 42 – 29 | 13 |
| 58 – 29 | 29 |
| 76 – 48 | 28 |
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## 💡 Tip for Students:
Always start from the
ones place. If the top number is smaller,
regroup (borrow) from the tens place. Remember: borrowing reduces the tens digit by 1 and adds 10 to the ones digit.
Let me know if you want a printable answer key or video explanation! 😊
Parent Tip: Review the logic above to help your child master the concept of subtraction worksheet with regrouping 2 digits.