2nd Grade Math Worksheets - 2-Digit Subtraction With Regrouping ... - Free Printable

Let's solve each of the 2-digit subtraction problems with regrouping step by step. We'll go through each one carefully, showing how to subtract and when regrouping (borrowing) is needed.

---

Problem 1: 61 - 39

```
61
- 39
----
```

- Ones place: 1 - 9 → Can't do, so regroup.
- Borrow 1 from tens: 6 becomes 5, 1 becomes 11.
- 11 - 9 = 2
- Tens: 5 - 3 = 2

✔ Answer: 22

---

Problem 2: 32 - 17

```
32
- 17
----
```

- Ones: 2 - 7 → Can't do, borrow.
- 3 becomes 2, 2 becomes 12.
- 12 - 7 = 5
- Tens: 2 - 1 = 1

✔ Answer: 15

---

Problem 3: 25 - 19

```
25
- 19
----
```

- Ones: 5 - 9 → Can't do, borrow.
- 2 becomes 1, 5 becomes 15.
- 15 - 9 = 6
- Tens: 1 - 1 = 0

✔ Answer: 06 or 6

---

Problem 4: 42 - 28

```
42
- 28
----
```

- Ones: 2 - 8 → Can't do, borrow.
- 4 becomes 3, 2 becomes 12.
- 12 - 8 = 4
- Tens: 3 - 2 = 1

✔ Answer: 14

---

Problem 5: 56 - 29

```
56
- 29
----
```

- Ones: 6 - 9 → Can't do, borrow.
- 5 becomes 4, 6 becomes 16.
- 16 - 9 = 7
- Tens: 4 - 2 = 2

✔ Answer: 27

---

Problem 6: 63 - 27

```
63
- 27
----
```

- Ones: 3 - 7 → Can't do, borrow.
- 6 becomes 5, 3 becomes 13.
- 13 - 7 = 6
- Tens: 5 - 2 = 3

✔ Answer: 36

---

Problem 7: 97 - 28

```
97
- 28
----
```

- Ones: 7 - 8 → Can't do, borrow.
- 9 becomes 8, 7 becomes 17.
- 17 - 8 = 9
- Tens: 8 - 2 = 6

✔ Answer: 69

---

Problem 8: 62 - 46

```
62
- 46
----
```

- Ones: 2 - 6 → Can't do, borrow.
- 6 becomes 5, 2 becomes 12.
- 12 - 6 = 6
- Tens: 5 - 4 = 1

✔ Answer: 16

---

Problem 9: 81 - 59

```
81
- 59
----
```

- Ones: 1 - 9 → Can't do, borrow.
- 8 becomes 7, 1 becomes 11.
- 11 - 9 = 2
- Tens: 7 - 5 = 2

✔ Answer: 22

---

Problem 10: 36 - 18

```
36
- 18
----
```

- Ones: 6 - 8 → Can't do, borrow.
- 3 becomes 2, 6 becomes 16.
- 16 - 8 = 8
- Tens: 2 - 1 = 1

✔ Answer: 18

---

Problem 11: 41 - 17

```
41
- 17
----
```

- Ones: 1 - 7 → Can't do, borrow.
- 4 becomes 3, 1 becomes 11.
- 11 - 7 = 4
- Tens: 3 - 1 = 2

✔ Answer: 24

---

Problem 12: 70 - 26

```
70
- 26
----
```

- Ones: 0 - 6 → Can't do, borrow.
- 7 becomes 6, 0 becomes 10.
- 10 - 6 = 4
- Tens: 6 - 2 = 4

✔ Answer: 44

---

Problem 13: 83 - 18

```
83
- 18
----
```

- Ones: 3 - 8 → Can't do, borrow.
- 8 becomes 7, 3 becomes 13.
- 13 - 8 = 5
- Tens: 7 - 1 = 6

✔ Answer: 65

---

Problem 14: 74 - 45

```
74
- 45
----
```

- Ones: 4 - 5 → Can't do, borrow.
- 7 becomes 6, 4 becomes 14.
- 14 - 5 = 9
- Tens: 6 - 4 = 2

✔ Answer: 29

---

Problem 15: 91 - 34

```
91
- 34
----
```

- Ones: 1 - 4 → Can't do, borrow.
- 9 becomes 8, 1 becomes 11.
- 11 - 4 = 7
- Tens: 8 - 3 = 5

✔ Answer: 57

---

Problem 16: 44 - 28

```
44
- 28
----
```

- Ones: 4 - 8 → Can't do, borrow.
- 4 becomes 3, 4 becomes 14.
- 14 - 8 = 6
- Tens: 3 - 2 = 1

✔ Answer: 16

---

Problem 17: 76 - 57

```
76
- 57
----
```

- Ones: 6 - 7 → Can't do, borrow.
- 7 becomes 6, 6 becomes 16.
- 16 - 7 = 9
- Tens: 6 - 5 = 1

✔ Answer: 19

---

Problem 18: 40 - 19

```
40
- 19
----
```

- Ones: 0 - 9 → Can't do, borrow.
- 4 becomes 3, 0 becomes 10.
- 10 - 9 = 1
- Tens: 3 - 1 = 2

✔ Answer: 21

---

## ✔ Final Answers:

| Problem | Answer |
|--------|--------|
| 61 - 39 | 22 |
| 32 - 17 | 15 |
| 25 - 19 | 6 |
| 42 - 28 | 14 |
| 56 - 29 | 27 |
| 63 - 27 | 36 |
| 97 - 28 | 69 |
| 62 - 46 | 16 |
| 81 - 59 | 22 |
| 36 - 18 | 18 |
| 41 - 17 | 24 |
| 70 - 26 | 44 |
| 83 - 18 | 65 |
| 74 - 45 | 29 |
| 91 - 34 | 57 |
| 44 - 28 | 16 |
| 76 - 57 | 19 |
| 40 - 19 | 21 |

---

🔍 Key Tips:

- Always start from the ones place.
- If the top digit is smaller than the bottom, regroup (borrow) from the tens.
- After borrowing, reduce the tens digit by 1 and add 10 to the ones digit.
- Subtract both columns.

Let me know if you'd like this formatted as a printable worksheet! 🍭