Math worksheet for practicing 4-digit subtraction with regrouping, available for free download from Skoolon.com.

Let's solve each of the 4-digit subtraction problems with regrouping step by step. We'll follow the standard subtraction method, borrowing (regrouping) when necessary.

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1. 9173 – 5268

```
Th H T O
9 1 7 3
- 5 2 6 8
---------
```

- Ones place: 3 – 8 → Can't do, borrow from tens.
- Tens digit (7) becomes 6, ones become 13.
- 13 – 8 = 5
- Tens place: 6 – 6 = 0
- Hundreds place: 1 – 2 → Can't do, borrow from thousands.
- Thousands digit (9) becomes 8, hundreds become 11.
- 11 – 2 = 9
- Thousands place: 8 – 5 = 3

✔ Result: 3905 ✔ (Matches the given example)

---

2. 6520 – 868

```
Th H T O
6 5 2 0
- 8 6 8
---------
```

We align:
```
6 5 2 0
- 8 6 8
```

→ So it’s really:

```
6 5 2 0
- 0 8 6 8
```

- Ones: 0 – 8 → borrow
- Tens: 2 → 1, ones: 10 – 8 = 2
- Tens: 1 – 6 → can’t, borrow from hundreds
- Hundreds: 5 → 4, tens: 11 – 6 = 5
- Hundreds: 4 – 8 → can’t, borrow from thousands
- Thousands: 6 → 5, hundreds: 14 – 8 = 6
- Thousands: 5 – 0 = 5

✔ Result: 5652

---

3. 7024 – 3768

```
7 0 2 4
- 3 7 6 8
```

- Ones: 4 – 8 → borrow
- Tens: 2 → 1, ones: 14 – 8 = 6
- Tens: 1 – 6 → borrow
- Hundreds: 0 → need to borrow from thousands
- Thousands: 7 → 6, hundreds: 10
- But we need to borrow for tens: hundreds now 9, tens: 11
- Tens: 11 – 6 = 5
- Hundreds: 9 – 7 = 2
- Thousands: 6 – 3 = 3

✔ Result: 3256

---

4. 8000 – 2991

```
8 0 0 0
- 2 9 9 1
```

- Ones: 0 – 1 → borrow
- Tens: 0 → borrow from hundreds → hundreds: 0 → borrow from thousands
- Thousands: 8 → 7, hundreds: 10
- Now borrow for tens: hundreds → 9, tens: 10
- Then borrow for ones: tens → 9, ones: 10
- Ones: 10 – 1 = 9
- Tens: 9 – 9 = 0
- Hundreds: 9 – 9 = 0
- Thousands: 7 – 2 = 5

✔ Result: 5009

---

5. 5432 – 2345

```
5 4 3 2
- 2 3 4 5
```

- Ones: 2 – 5 → borrow
- Tens: 3 → 2, ones: 12 – 5 = 7
- Tens: 2 – 4 → borrow
- Hundreds: 4 → 3, tens: 12 – 4 = 8
- Hundreds: 3 – 3 = 0
- Thousands: 5 – 2 = 3

✔ Result: 3087

---

6. 9628 – 5769

```
9 6 2 8
- 5 7 6 9
```

- Ones: 8 – 9 → borrow
- Tens: 2 → 1, ones: 18 – 9 = 9
- Tens: 1 – 6 → borrow
- Hundreds: 6 → 5, tens: 11 – 6 = 5
- Hundreds: 5 – 7 → borrow
- Thousands: 9 → 8, hundreds: 15 – 7 = 8
- Thousands: 8 – 5 = 3

✔ Result: 3859

---

7. 4020 – 1064

```
4 0 2 0
- 1 0 6 4
```

- Ones: 0 – 4 → borrow
- Tens: 2 → 1, ones: 10 – 4 = 6
- Tens: 1 – 6 → borrow
- Hundreds: 0 → borrow from thousands
- Thousands: 4 → 3, hundreds: 10
- Now borrow for tens: hundreds → 9, tens: 11
- Tens: 11 – 6 = 5
- Hundreds: 9 – 0 = 9
- Thousands: 3 – 1 = 2

✔ Result: 2956

---

8. 6000 – 5

```
6 0 0 0
- 5
```

Align:
```
6 0 0 0
- 0 0 0 5
```

- Ones: 0 – 5 → borrow
- Tens: 0 → borrow from hundreds → hundreds: 0 → borrow from thousands
- Thousands: 6 → 5, hundreds: 10
- Borrow for tens: hundreds → 9, tens: 10
- Borrow for ones: tens → 9, ones: 10
- Ones: 10 – 5 = 5
- Tens: 9 – 0 = 9
- Hundreds: 9 – 0 = 9
- Thousands: 5 – 0 = 5

✔ Result: 5995

---

9. 3060 – 1586

```
3 0 6 0
- 1 5 8 6
```

- Ones: 0 – 6 → borrow
- Tens: 6 → 5, ones: 10 – 6 = 4
- Tens: 5 – 8 → borrow
- Hundreds: 0 → borrow from thousands
- Thousands: 3 → 2, hundreds: 10
- Now borrow for tens: hundreds → 9, tens: 15
- Tens: 15 – 8 = 7
- Hundreds: 9 – 5 = 4
- Thousands: 2 – 1 = 1

✔ Result: 1474

---

10. 6312 – 1236

```
6 3 1 2
- 1 2 3 6
```

- Ones: 2 – 6 → borrow
- Tens: 1 → 0, ones: 12 – 6 = 6
- Tens: 0 – 3 → borrow
- Hundreds: 3 → 2, tens: 10 – 3 = 7
- Hundreds: 2 – 2 = 0
- Thousands: 6 – 1 = 5

✔ Result: 5076

---

11. 4321 – 1234

```
4 3 2 1
- 1 2 3 4
```

- Ones: 1 – 4 → borrow
- Tens: 2 → 1, ones: 11 – 4 = 7
- Tens: 1 – 3 → borrow
- Hundreds: 3 → 2, tens: 11 – 3 = 8
- Hundreds: 2 – 2 = 0
- Thousands: 4 – 1 = 3

✔ Result: 3087

---

## ✔ Final Answers:

| Problem | Answer |
|--------|--------|
| 9173 – 5268 | 3905 |
| 6520 – 868 | 5652 |
| 7024 – 3768 | 3256 |
| 8000 – 2991 | 5009 |
| 5432 – 2345 | 3087 |
| 9628 – 5769 | 3859 |
| 4020 – 1064 | 2956 |
| 6000 – 5 | 5995 |
| 3060 – 1586 | 1474 |
| 6312 – 1236 | 5076 |
| 4321 – 1234 | 3087 |

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