These 2nd grade subtraction with regrouping worksheets are generated rather than scanned, which means you can print a different sheet every day of the week without paying for a subscription or running out of practice. A typical problem from the sheet in front of you is 31 − 23, which works out to 8; another is 47 − 39, giving 8.
‘New set of problems’ opens the generator in its own tab. There you can change the problem count and turn the answer key on or off. ‘Print or save as PDF’ opens the print dialog — choose Save as PDF in the printer list to keep the file. The sheet fits US Letter and A4, and the answer key prints on its own page.
There are two ways to think about a subtraction such as 31 − 23: taking away, or finding the difference. Children who only know the first find 8 slowly whenever the two numbers are close together.
Every subtraction has an addition hiding inside it, and checking 47 − 39 by adding 8 back to the smaller number is the single most useful habit you can teach on this page.
Because the sheet regenerates, the child meets the borrowing pattern in a different place each time, which is exactly what stops the method from being memorised as a sequence of pen strokes; 70 − 29 today will not borrow in the same column as tomorrow's sheet.
Subtraction is where arithmetic confidence is usually won or lost. The written method itself is short, but it demands that the child hold a borrowed ten in their head while working on the next column — which is why 31 − 23 can take three times as long as an addition of the same size.
Teachers usually place 2nd grade subtraction with regrouping worksheets alongside the subtraction strand of most US state standards for this grade, which is where the skill sits in the majority of US state frameworks.
| # | Problem | Answer | What to check |
|---|---|---|---|
| 1 | 31 − 23 = | 8 | Watch for: counting back one at a time |
| 2 | 47 − 39 = | 8 | Check: checking by re-subtracting |
| 3 | 64 − 19 = | 45 | Look at: borrowing across a zero |
| 4 | 70 − 29 = | 41 | Ask about: reading the minus sign as a plus |
| 5 | 72 − 47 = | 25 | Watch for: subtracting the smaller digit from the larger one |
| 6 | 64 − 59 = | 5 | Check: forgetting to reduce the column that was borrowed from |
Work 70 − 29 out loud as a demonstration. It gives 41. Children who hear 70 − 29 reasoned through once at the start of a session make noticeably fewer errors in the ten minutes that follow.
The item 47 − 39 is worth doing slowly. The answer to 47 − 39 is 8, and the route to it is the route every other problem on this sheet takes — which is why the sheet has 20 of them rather than one.
Answers appear next to their question numbers, so a wrong item like 47 − 39 can be found in the key in a second and re-worked while it is still fresh.
Every generated sheet carries its own key on a separate printed page, which lets a child self-mark without seeing the answers while they work.
Printing works the same on US Letter and A4, because the layout uses relative widths rather than fixed inches. Set margins to default and scaling to 100%, and all 20 problems fit.
For a class set, print one sheet, press the new-worksheet button and print again. Each child gets different numbers on the same skill, so nobody can copy the answer to 31 − 23 from a neighbour.
Print a sheet of 2nd grade subtraction with regrouping worksheets, run it for 8 minutes, mark it together, and come back tomorrow for a different set of numbers on the same skill.
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Free printable math worksheets from a working math academy director in Korea. Problems come from our own code, not from a published workbook. Every sheet prints on US Letter or A4 with its answer key. All worksheets · Worksheet generator · Korean site
Last updated: 2026-09-13