MathsFreePrintable
Column Subtraction with Borrowing
A free maths worksheet ready for your classroom. Open in Kuraplan to grab the print-ready PDF, customize it for your students, or generate a fresh version in seconds.
Name:Date:
Column Subtraction with Borrowing
When the ones digit on top is smaller, regroup 1 ten into an equivalent group of ones. Then subtract the ones and tens. Show your working for each calculation.
Understand regrouping
Choose the best answer, then complete the worked example.
1.In 52 − 38, why do we regroup before subtracting the ones?
- There are 2 ones, which is fewer than 8 ones.
- There are 5 tens, which is fewer than 3 tens.
- Every subtraction needs regrouping.
2.One ten is regrouped as how many ones?
- 2 ones
- 10 ones
- 20 ones
3.Work out 34 − 18. After regrouping 1 ten, complete the steps: 14 − 8 = __; 2 − 1 = __; so 34 − 18 = __.
Practise column subtraction
Set out each subtraction in tens and ones columns. Regroup where needed.
4.Solve 61 − 27. Show how you regroup.
5.Solve 74 − 36. Show how you regroup.
6.Solve 80 − 45. Show how you regroup the tens into ones.
7.Solve 93 − 58. Show your working.
8.Solve 143 − 67. Show each regrouping step.
9.Match each subtraction word to what it means.
- Regroup
- Ones
- Difference
- Tens
- The units column
- Exchange 1 ten for 10 ones
- The answer to a subtraction
- Groups of ten
10.Explain why exchanging one ten for an equivalent group of ones does not change the total number.
11.Tui has 82 stickers and gives 46 to her cousin. How many stickers does Tui have left? Write a subtraction and solve it.
3 printable pages
Page 1
Page 2
Page 3
About This Worksheet
Free in Kuraplan
Sign up free, grab the PDF, and customize it for your class.
Print-Ready
Formatted for standard paper. Clean layout, easy to read.
AI-Generated
Created with Kuraplan's AI, designed for real classroom use.
For Teachers & Parents
Use in classrooms, for homework, tutoring, or homeschool.
Need a custom version of this worksheet?
Kuraplan's AI generates custom worksheets in seconds — differentiated for every learner, aligned to your curriculum.
Generate Custom Worksheets — Free No credit card Curriculum-aligned Under 60 seconds
More Maths Worksheets
Split Strategy Subtraction
Free
Year 3–4
Partitioning Numbers for Subtraction
Free
Year 2–3
Math Quest Adventures: Subtraction
Free
Year 1
NZ Money Subtraction
Free
Year 7
Decimal Subtraction Practice
Free
Year 5–6
Subtraction Using Place Value
Free
Year 1
Subtraction with Stories
Free
Preschool