2-Digit Subtraction with Borrowing Practice

Q: What is borrowing in subtraction?

Borrowing (also called regrouping) happens when the ones digit of the top number (minuend) is smaller than the ones digit of the bottom number (subtrahend). You borrow 1 ten from the tens column — reducing the tens digit by 1 — and add 10 to the ones digit, making it possible to subtract. For example, 72 − 38: ones 2 < 8, so borrow → 12 − 8 = 4; tens: 7 − 1 − 3 = 3 → answer 34.

Q: What grade is 2-digit subtraction with borrowing?

Two-digit subtraction with regrouping is typically taught in Grade 2 and reinforced in Grade 3. Students should have solid single-digit subtraction fluency and experience with 2-digit subtraction without borrowing before starting regrouping.

Q: Why is it called "borrowing"?

The term comes from the idea that the ones column "borrows" a ten from the tens column to make subtraction possible. Modern curricula often say "regrouping" instead — which more precisely describes exchanging 1 ten for 10 ones. Both terms describe the same step in written subtraction.

Q: What is the difference between borrowing and regrouping?

They are the same process. "Borrowing" is the traditional term used in written arithmetic. "Regrouping" is the modern curriculum term that emphasizes the underlying concept: exchanging 1 ten for 10 ones so that the ones column can be subtracted. Both describe the same step.

Practice regrouping in two-digit subtraction by borrowing from the tens column — a key skill for mastering more advanced subtraction problems.

1-Digit 2-DigitNo Borrowing 2-DigitBorrowing

Best for: Grade 2 – Grade 3

What You'll Practice

✓ Two-digit subtraction problems where the ones column always requires borrowing
✓ Borrowing (regrouping) 1 ten from the tens column to make subtraction possible
✓ Problems range from 20–99 − 11–49 to ensure every problem requires a borrow
✓ Instant feedback on every answer with streak and score tracking

How to Do Subtraction with Borrowing

Step 1

Align the Columns

Write both numbers with ones digits aligned in one column and tens digits in another. Good alignment prevents errors.

Step 2

Borrow from the Tens

If the top ones digit is smaller than the bottom, borrow 1 ten. Reduce the tens digit by 1 and add 10 to the ones digit. Example: 72 − 38 → top ones 2 < 8 → borrow → ones become 12, tens become 6.

Step 3

Subtract Both Columns

Subtract the ones: 12 − 8 = 4. Then subtract the tens using the reduced digit: 6 − 3 = 3. Write both for the final answer: 34.

Example: 72 − 38 → ones: borrow → 12 − 8 = 4 → tens: 6 − 3 = 3 → Answer: 34

Frequently Asked Questions

What is borrowing in subtraction?

Borrowing (also called regrouping) happens when the ones digit of the top number (minuend) is smaller than the ones digit of the bottom number (subtrahend). You borrow 1 ten from the tens column — reducing the tens digit by 1 — and add 10 to the ones digit, making it possible to subtract. For example, 72 − 38: ones 2 < 8, so borrow → 12 − 8 = 4; tens: 7 − 1 − 3 = 3 → answer 34.

What grade is 2-digit subtraction with borrowing?

Two-digit subtraction with regrouping is typically taught in Grade 2 and reinforced in Grade 3. Students should have solid single-digit subtraction fluency and experience with 2-digit subtraction without borrowing before starting regrouping.

Why is it called "borrowing"?

The term comes from the idea that the ones column "borrows" a ten from the tens column to make subtraction possible. Modern curricula often say "regrouping" instead — which more precisely describes exchanging 1 ten for 10 ones. Both terms describe the same step in written subtraction.

What is the difference between borrowing and regrouping?

They are the same process. "Borrowing" is the traditional term used in written arithmetic. "Regrouping" is the modern curriculum term that emphasizes the underlying concept: exchanging 1 ten for 10 ones so that the ones column can be subtracted. Both describe the same step.