About this worksheet
Choose the size of the numbers and whether the sums need borrowing (also called regrouping). The bigger number always comes first, so no answer goes below zero.
Borrowing is the hardest step in primary arithmetic. Give plenty of sheets without borrowing first. Then switch to "Every sum has borrowing" for a few days so that the child meets the same step again and again, and only then go to mixed sheets.
Tips for parents and teachers
- Before borrowing, let the child read the top number in tens and ones: "52 is 5 tens and 2 ones, or 4 tens and 12 ones".
- Teach the child to check by adding: the answer plus the smaller number must give the bigger number.
- Watch for the classic mistake of subtracting the smaller digit from the larger in every column, whichever is on top. Sheets where every sum has borrowing bring it out quickly.
Ready settings by class
- Subtraction, 1 digit, in a line Class 1
- Subtraction, 2 digits, no borrowing Class 2
- Subtraction, 2 digits, with borrowing Class 2
- Subtraction, 3 digits Class 3
Common questions
What is borrowing in subtraction?
When the top digit in a column is smaller than the bottom digit, you take one ten from the next column on the left. That column becomes one less and the present column gets ten more. In 52 minus 17, the 2 becomes 12 and the 5 becomes 4.