What is regrouping in subtraction?

Regrouping (borrowing) means taking ten from the next place value when the top digit is too small to subtract from.

When do students learn borrowing?

Borrowing is introduced around Grade 2 and extended to larger numbers and subtraction across zeros through Grade 4.

Subtraction · Grades K–5

Subtraction Worksheets

Subtraction is both 'take away' and 'difference', and students need both readings. These worksheets run from basic facts to borrowing across zeros, the reliable stumbling block.

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What it is

Subtraction takes one amount away from another to find the difference.

Why it matters

Counting change back from a twenty is subtraction as difference, not take-away — and switching between those two readings is what eventually makes negative numbers make sense.

How to do it

Line up the digits by place value.
Subtract each column, starting from the right.
If the top digit is smaller, borrow 10 from the column to its left.

Examples by level

Beginner6 - 0 =Answer6
Intermediate93 - 6 =Answer87
Advanced1221 - 195 =Answer1026

Examples are generated by the same engine as the worksheets, so they're always mathematically correct. Built to avoid repeats, not reshuffle the same handful of questions.

Common mistakes

Subtracting the smaller digit from the larger regardless of position, instead of borrowing.
Forgetting to reduce the digit you borrowed from.
Struggling to borrow across zeros.

Tips

Subtracting 0 leaves the number unchanged.
Check by adding back: answer + the number you took away should equal the start.

For parents

Have your child check each answer by adding it back to the number subtracted, it should return the starting number.

For teachers

Borrowing across zeros is a reliable stumbling block; give it dedicated practice rather than assuming it transfers.

Key vocabulary

minuend: the number you subtract from
difference: the result

Frequently asked questions

What is regrouping in subtraction?: Regrouping (borrowing) means taking ten from the next place value when the top digit is too small to subtract from.
When do students learn borrowing?: Borrowing is introduced around Grade 2 and extended to larger numbers and subtraction across zeros through Grade 4.

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