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Third/Subtraction

2-Digit Subtraction with Borrowing

Practice subtracting 2-digit numbers from 2-digit numbers with borrowing.
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What to Do Next
3-Digit Subtraction with Regrouping12 WS
432
- 158
?

Practice Questions

  1. 52 − 29 = ?
    Show answer

    23

  2. 41 − 28 = ?
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    13

  3. 63 − 47 = ?
    Show answer

    16

  4. 54 − 38 = ?
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    16

  5. 72 − 49 = ?
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    23

Teacher Resources
Lesson Plan

Regrouping in Subtraction

Standards
2.NBT.B.5
Printable Aids
Base Ten BlocksPlace Value Mat
Teaching Notes

This collection focuses on developing a deep understanding of regrouping (borrowing) in 2-digit subtraction. Emphasize place value and the concept of exchanging one ten for ten ones. Visual aids like base-ten blocks can be highly effective.

Vocabulary
Regroup: Borrowing from a higher place value.
Place Value: Value of a digit based on its position.
Common Mistakes
  • Subtracting smaller top digit from larger bottom digit (e.g., 2-9 becomes 7).
  • Forgetting to ungroup/borrow when needed.
  • Not lining up ones and tens correctly.
  • Forgetting to borrow from the tens place when the ones digit of the minuend is smaller than the ones digit of the subtrahend.
  • Subtracting the smaller digit from the larger digit in the ones place without regrouping.
  • Incorrectly adjusting the tens digit after borrowing.
Differentiation
SupportUse manipulatives (e.g., base-ten blocks) to physically model the regrouping process. Provide a step-by-step checklist. Offer problems with fewer regrouping steps.
ChallengeChallenge students with mental math strategies for 2-digit subtraction with regrouping. Introduce problems that require regrouping across zeros (e.g., 50 - 23) or multi-step word problems.
Discussion Questions
  • Why do we sometimes need to 'borrow' when we subtract?
  • What does it mean to 'regroup' a ten into ones?
  • Can you explain the steps to subtract 43 - 17 to a friend?
Extension Activities
  • Practice subtraction with larger numbers.
  • Create subtraction word problems.
  • Use a number line for subtraction.
Parent Tip

Use coins or blocks to show regrouping for subtraction.

Learning Path
Skill Cluster

Number and Operations in Base Ten

Grade Level

2-4

Skills Practiced
Subtraction with regroupingTwo digit subtractionPlace value understanding