Year 4 subtraction practice worksheet featuring various problems requiring regrouping and borrowing.

Let's solve each subtraction problem step by step, following the instructions: always start from the "Ones" place, and regroup (borrow) when needed.

---

🔹 First Set: No Regrouping Needed (Mostly)

We’ll go column by column from right to left (Ones → Tens → Hundreds).

---

1. 567 − 255

```
567
− 255
-----
```

- Ones: 7 − 5 = 2
- Tens: 6 − 5 = 1
- Hundreds: 5 − 2 = 3

✔ Answer: 312

---

2. 955 − 615

```
955
− 615
-----
```

- Ones: 5 − 5 = 0
- Tens: 5 − 1 = 4
- Hundreds: 9 − 6 = 3

✔ Answer: 340

---

3. 690 − 40

```
690
− 40
-----
```

- Ones: 0 − 0 = 0
- Tens: 9 − 4 = 5
- Hundreds: 6 − 0 = 6

✔ Answer: 650

---

4. 399 − 81

```
399
− 81
-----
```

- Ones: 9 − 1 = 8
- Tens: 9 − 8 = 1
- Hundreds: 3 − 0 = 3

✔ Answer: 318

---

5. 793 − 42

```
793
− 42
-----
```

- Ones: 3 − 2 = 1
- Tens: 9 − 4 = 5
- Hundreds: 7 − 0 = 7

✔ Answer: 751

---

6. 829 − 16

```
829
− 16
-----
```

- Ones: 9 − 6 = 3
- Tens: 2 − 1 = 1
- Hundreds: 8 − 0 = 8

✔ Answer: 813

---

7. 858 − 451

```
858
− 451
-----
```

- Ones: 8 − 1 = 7
- Tens: 5 − 5 = 0
- Hundreds: 8 − 4 = 4

✔ Answer: 407

---

8. 955 − 615 *(Repeated)*

Already done above → ✔ 340

---

9. 444 − 132

```
444
− 132
-----
```

- Ones: 4 − 2 = 2
- Tens: 4 − 3 = 1
- Hundreds: 4 − 1 = 3

✔ Answer: 312

---

🔹 Second Set: Regrouping/Borrowing Required

Now we need to borrow when the top digit is smaller than the bottom digit in a column.

---

10. 548 − 97

```
548
− 97
-----
```

Start from Ones:

- Ones: 8 − 7 = 1 → OK
- Tens: 4 − 9 → Can't do! Need to borrow.

Borrow 1 from hundreds:
- Hundreds: 5 becomes 4
- Tens: 4 becomes 14
- Now: 14 − 9 = 5
- Hundreds: 4 − 0 = 4

✔ Answer: 451

---

11. 577 − 87

```
577
− 87
-----
```

- Ones: 7 − 7 = 0
- Tens: 7 − 8 → Can't do! Borrow from hundreds.
- Hundreds: 5 → 4
- Tens: 7 → 17
- 17 − 8 = 9
- Hundreds: 4 − 0 = 4

✔ Answer: 490

---

12. 382 − 13

```
382
− 13
-----
```

- Ones: 2 − 3 → Can't do! Borrow from tens.
- Tens: 8 → 7
- Ones: 2 → 12
- 12 − 3 = 9
- Tens: 7 − 1 = 6
- Hundreds: 3 − 0 = 3

✔ Answer: 369

---

13. 431 − 396

```
431
− 396
-----
```

This one needs multiple borrows.

- Ones: 1 − 6 → Can’t do → borrow from tens.
- Tens: 3 → 2
- Ones: 1 → 11
- 11 − 6 = 5
- Tens: 2 − 9 → Can’t do → borrow from hundreds.
- Hundreds: 4 → 3
- Tens: 2 → 12
- 12 − 9 = 3
- Hundreds: 3 − 3 = 0

✔ Answer: 35

---

14. 661 − 186

```
661
− 186
-----
```

- Ones: 1 − 6 → can't do → borrow from tens.
- Tens: 6 → 5
- Ones: 1 → 11
- 11 − 6 = 5
- Tens: 5 − 8 → can't do → borrow from hundreds.
- Hundreds: 6 → 5
- Tens: 5 → 15
- 15 − 8 = 7
- Hundreds: 5 − 1 = 4

✔ Answer: 475

---

15. 654 − 207

```
654
− 207
-----
```

- Ones: 4 − 7 → can't do → borrow from tens.
- Tens: 5 → 4
- Ones: 4 → 14
- 14 − 7 = 7
- Tens: 4 − 0 = 4
- Hundreds: 6 − 2 = 4

✔ Answer: 447

---

✔ Final Answers:

| Problem | Answer |
|--------|--------|
| 567 − 255 | 312 |
| 955 − 615 | 340 |
| 690 − 40 | 650 |
| 399 − 81 | 318 |
| 793 − 42 | 751 |
| 829 − 16 | 813 |
| 858 − 451 | 407 |
| 955 − 615 | 340 |
| 444 − 132 | 312 |
| 548 − 97 | 451 |
| 577 − 87 | 490 |
| 382 − 13 | 369 |
| 431 − 396 | 35 |
| 661 − 186 | 475 |
| 654 − 207 | 447 |

---

📝 Tips for Students:

- Always start from the Ones place.
- If the top digit is smaller than the bottom, borrow from the next higher place.
- Remember: borrowing means reducing the next digit by 1 and adding 10 to the current digit.

Let me know if you'd like this as a printable worksheet or with visual steps!