Find 42 − 18.
- Rewrite 42 as 3 tens and 12 ones.
- 12 − 8 = 4 ones; 3 − 1 = 2 tens.
Answer: 24
Subtraction with Regrouping Worksheets
Practice subtraction with regrouping with printable questions and separate worked answer keys.
Learn the skill
Subtracting with regrouping
If there are not enough ones to subtract, exchange one ten for ten ones. The number stays equal, but its parts are written differently so subtraction is possible in each column.
A method you can use
- Align place values and compare the ones digits.
- Exchange one ten for ten ones if the top ones digit is too small.
- Subtract ones, then subtract the remaining tens. Check by adding the difference to the subtracted number.
Worked examples
Find 60 − 27.
- Rewrite 60 as 5 tens and 10 ones.
- 10 − 7 = 3; 5 − 2 = 3.
Answer: 33
Find 73 − 46.
- Rewrite 73 as 6 tens and 13 ones.
- 13 − 6 = 7; 6 − 4 = 2.
Answer: 27
Try it yourself
Solve these before opening the answers. The printable sets below give you more practice.
1. Find 51 − 26.
Show answer and explanation
25
Regroup to 4 tens and 11 ones; subtract 2 tens and 6 ones.
2. Find 80 − 35.
Show answer and explanation
45
Regroup to 7 tens and 10 ones; 10 − 5 = 5 and 7 − 3 = 4.
Before you begin
Read place values and recall basic addition, subtraction and multiplication facts.
Choose your level
These sets use the same exercise types and number ranges across level labels. Choose a fresh set for additional practice.
- Easy: Start with the preview and follow the worked example.
- Medium: Practice the same exercise types with a fresh numbered set.
- Hard: Use another set to practice explaining and checking your answers.
Questions and answer calculations checked on 2026-09-17. How we check worksheets. Free for personal and classroom use.
Preview and print an easy set
Try six questions below, or choose a full set at your level.
1
Calculate 62 − 16.
2
Calculate 32 − 17.
3
Calculate 43 − 26.
4
Calculate 40 − 16.
5
Calculate 71 − 18.
6
Calculate 53 − 17.
Answer Key
1. 462. 153. 174. 245. 536. 36