This worksheet provides practice with two-digit and three-digit subtraction problems, including regrouping and word problems.
No signup required — instant download

Regrouping confusion is normal at this stage. Help your child develop the habit of always checking if the top digit is smaller than the bottom digit in each column before subtracting. If it is, they need to borrow from the next column. Practice this checking step until it becomes automatic.
Break it down into smaller steps and work one column at a time. Start from the ones place and complete all necessary borrowing for that column, then move to the tens place. Use expanded form (like 345 = 300 + 40 + 5) to help them see how regrouping affects each place value.
Help them identify subtraction keywords and situations: taking away, finding the difference, comparing quantities, or determining 'how many more/less.' Practice translating word problems into number sentences before solving, and encourage them to visualize or draw the problem when possible.
Both are important at this level. While understanding regrouping and place value is crucial for larger numbers, fluency with basic subtraction facts (like 13-7 or 15-8) will help them work more efficiently on multi-digit problems. Practice both conceptual understanding and fact fluency together.
Help your first grader master math word problems with proven strategies, step-by-step approaches, and free printable worksheets. A complete parent's guide to building problem-solving skills.
A complete guide to second grade math milestones. Learn what math skills your child should master, how to practice at home, and get free printable worksheets for every key topic.
Master effective strategies to teach addition and subtraction to first graders — from counting on and number lines to hands-on activities and free printable worksheets.
Subscribe for new worksheets and homeschool tips. No spam, unsubscribe anytime.
Your child should be comfortable with basic subtraction facts within 20, understand place value for two and three-digit numbers, and have some experience with simple regrouping. If they struggle with these prerequisites, spend more time on foundational skills before attempting this worksheet.