Is it borrowing or regrouping?

Both words mean the same step. Borrowing is the older word; regrouping describes it better, because 1 ten is turned into 10 ones and never paid back. In England it is usually called exchanging.

How do you subtract with regrouping across zeros?

Regroup from the first place on the left that is not zero. For 400 − 156, 4 hundreds become 3 hundreds, 9 tens and 10 ones. Then 10 − 6 = 4, 9 − 5 = 4 and 3 − 1 = 2, so the answer is 244.

How do you know when to regroup in subtraction?

Look at each column before you subtract. If the top digit is smaller than the bottom digit, regroup. In 64 − 28, 4 is smaller than 8, so you regroup; in 68 − 24 you don't.

How can you check a subtraction answer?

Add the answer to the number you subtracted. For 548 − 394 = 154, check that 154 + 394 = 548.

What grade learns subtraction with regrouping?

In the US, grade 2 for two- and three-digit numbers, with the standard algorithm for larger numbers in grade 4. In England, column subtraction is formally taught in Year 3 (up to three digits) and Year 4 (up to four digits).

Is there a free subtraction with regrouping worksheet with answers?

Yes. Use the Print a worksheet button on this page. Each worksheet is freshly made, and the answer key can show answers only or answers with worked steps.

Grades 2 to 4 (Years 3 to 5 in England)

Subtraction with regrouping: borrowing, step by step

Here is how subtraction with regrouping works, from two-digit numbers to 3 digit subtraction with regrouping across zeros, with base-ten pictures and a fully worked example. Try the free practice set below, then print a fresh worksheet with an answer key.

The method, step by step

Write the bigger number on top and line up the columns from the right.
Start with the ones: if the top digit is smaller than the bottom digit, you need to regroup.
Take 1 ten from the tens column (cross out the tens digit and write one less) and add 10 to the ones.
Subtract the ones, then move to the tens and regroup from the hundreds in the same way if needed.
Check by adding your answer to the number you took away: you should get the top number.

CCSS 2.NBT.B.5CCSS 2.NBT.B.7CCSS 2.NBT.B.9CCSS 3.NBT.A.2CCSS 4.NBT.B.4England: Y2 Addition and subtractionEngland: Y3 Addition and subtractionEngland: Y4 Addition and subtraction

Worked example

72 − 49 = ?

Line up the numbers: 72 on top and 49 underneath.
Ones: 2 is smaller than 9, so regroup.
Take 1 ten from the 7 tens, leaving 6 tens. The 2 ones become 12 ones.
Subtract the ones: 12 − 9 = 3.
Subtract the tens: 6 − 4 = 2.
72 − 49 = 23. Check: 23 + 49 = 72.

Practice now

Question 1 of 100 correct

9010 − 8100 = ?

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What regrouping means in subtraction

In 72 − 49 you cannot take 9 ones away from 2 ones. But 72 has more ones hidden inside its tens. Regrouping opens one of the tens and turns it into 10 ones, so 72 is written as 6 tens and 12 ones. It is still 72; only the way it is split has changed. Nothing is really borrowed, since it is never paid back, which is why many teachers prefer the word regrouping and why England usually says exchanging.

With base-ten blocks, 72 is 7 rods of ten and 2 single cubes. To take away 9 cubes, break one rod into 10 cubes, leaving 6 rods and 12 cubes. Take away 9 cubes and 3 are left; take away 4 rods and 2 are left. The answer is 2 tens and 3 ones, which is 23.

3 digit subtraction with regrouping

Bigger numbers use the same idea one column at a time, moving left. Check each column before you subtract it. These examples get a little harder each time.

No regrouping: 86 − 34. Every top digit is at least as big as the one below, so subtract column by column: 52.
Regrouping once: 548 − 394. The ones give 8 − 4 = 4. In the tens, 4 is less than 9, so take 1 hundred: 5 hundreds become 4 and 4 tens become 14. 14 − 9 = 5, then 4 − 3 = 1 in the hundreds. The answer is 154.
Regrouping twice: 832 − 375. In the ones, 2 is less than 5, so 3 tens become 2 and the ones become 12: 12 − 5 = 7. In the tens, 2 is less than 7, so 8 hundreds become 7 and the tens become 12: 12 − 7 = 5. Then 7 − 3 = 4. The answer is 457.
A zero in the answer: 843 − 363. The ones give 3 − 3 = 0. In the tens, 4 is less than 6, so regroup: 14 − 6 = 8. Then 7 − 3 = 4. The answer is 480.

Subtracting across zeros

Zeros need one extra step. In 500 − 134 there are no tens to take from, so go to the hundreds first. 5 hundreds become 4 hundreds and 10 tens. Then take 1 of those tens: 10 tens become 9 tens and the ones become 10. Now 500 is written as 4 hundreds, 9 tens and 10 ones. Subtract: 10 − 4 = 6, 9 − 3 = 6 and 4 − 1 = 3, so the answer is 366.

Two shortcuts give the same answer. Since 500 is 499 + 1, work out 499 − 134 = 365 with no regrouping at all, then add the 1 back: 366. Or count up from 134: 6 to reach 140, 60 to reach 200 and 300 to reach 500, and 6 + 60 + 300 = 366. Four-digit numbers work the same way: 8000 − 5318 becomes 7 thousands, 9 hundreds, 9 tens and 10 ones, giving 2682.

How it is taught in school

In the US, Common Core asks grade 2 to subtract fluently within 100 (2.NBT.B.5) and to subtract within 1000 using models and drawings, decomposing tens or hundreds when needed (2.NBT.B.7). Grade 3 subtracts fluently within 1000 (3.NBT.A.2), and grade 4 uses the standard algorithm for multi-digit numbers (4.NBT.B.4).

In England, Year 2 pupils subtract two-digit numbers using objects, pictures and mental methods. Year 3 use the formal written method of columnar subtraction with numbers up to three digits, and Year 4 extend it to four digits.

How parents can help

Use coins. With 3 dimes and 2 pennies, paying 9¢ means swapping a dime for 10 pennies first. That swap is regrouping.
Before each column, ask out loud: is the top digit big enough? Keep asking until it becomes a habit.
Always check by adding back. If 23 + 49 does not make 72, look for the slip.
Watch for the habit of taking the smaller digit from the bigger one in every column, described in the mistakes below.
Print a fresh worksheet, let your child mark it with the answer key, and read the worked steps together for any they missed.

Common mistakes

Taking the smaller digit from the bigger one in every column: 72 − 49 = 37, because 9 − 2 = 7. Always take the bottom digit from the top digit, and regroup when the top one is smaller.
Regrouping but forgetting to reduce the tens: 72 − 49 = 33, because the 7 tens were never changed to 6.
Getting stuck at a zero. In 500 − 134 you cannot take a ten from 0 tens, so regroup from the hundreds first.
Putting the smaller number on top. To take 49 from 72, the 72 goes on top.
Skipping the check. Adding the answer to the number taken away catches most slips in a few seconds.

Questions people ask

Is it borrowing or regrouping?: Both words mean the same step. Borrowing is the older word; regrouping describes it better, because 1 ten is turned into 10 ones and never paid back. In England it is usually called exchanging.
How do you subtract with regrouping across zeros?: Regroup from the first place on the left that is not zero. For 400 − 156, 4 hundreds become 3 hundreds, 9 tens and 10 ones. Then 10 − 6 = 4, 9 − 5 = 4 and 3 − 1 = 2, so the answer is 244.
How do you know when to regroup in subtraction?: Look at each column before you subtract. If the top digit is smaller than the bottom digit, regroup. In 64 − 28, 4 is smaller than 8, so you regroup; in 68 − 24 you don't.
How can you check a subtraction answer?: Add the answer to the number you subtracted. For 548 − 394 = 154, check that 154 + 394 = 548.
What grade learns subtraction with regrouping?: In the US, grade 2 for two- and three-digit numbers, with the standard algorithm for larger numbers in grade 4. In England, column subtraction is formally taught in Year 3 (up to three digits) and Year 4 (up to four digits).
Is there a free subtraction with regrouping worksheet with answers?: Yes. Use the Print a worksheet button on this page. Each worksheet is freshly made, and the answer key can show answers only or answers with worked steps.

Updated November 1, 2026.

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