Double Digit Subtraction with Regrouping Worksheet

How to subtract with regrouping

If the top ones digit is smaller than the bottom one, you can't subtract the ones straight away. Take 1 ten from the tens: the tens digit goes down by 1 and the ones get 10 more.

Example 1: 73 − 48

$\begin{array}{r}73\\-\,48\\\hline 25\end{array}$

1. $3$ is less than $8$, so take 1 ten from the 7 tens. Now you have 6 tens and 13 ones.
2. Ones: ${13 - 8 = 5}$.
3. Tens: ${6 - 4 = 2}$.

So ${73 - 48 = 25}$.

Example 2: 60 − 27 (a zero on top)

$\begin{array}{r}60\\-\,27\\\hline 33\end{array}$

1. $0$ is less than $7$, so take 1 ten from the 6 tens. Now you have 5 tens and 10 ones.
2. Ones: ${10 - 7 = 3}$.
3. Tens: ${5 - 2 = 3}$.

So ${60 - 27 = 33}$.

Don't forget that the top tens digit is now 1 less. Check by adding: ${33 + 27 = 60}$.

More practice: Subtracting within 100 (with and without regrouping) and Two-Digit Addition and Subtraction.