Column subtraction: two digits with regrouping

Practice subtracting two-digit numbers in columns with regrouping.

If there are not enough ones in the top number, exchange one ten for ten ones. A dot marks the tens column to show that it now has one fewer ten. Enter 10 above the ones column. Add ten to the ones mentally, then subtract.

Enter digits in the highlighted cells. Each entry is checked, and any error is indicated. You can choose the session length and time allowed per question. Select “Show answer” to see the solution. This material is suitable for Grade 2 and for review in Grade 3.