This three-digit subtraction with regrouping worksheet gives your homeschooler six vertical problems to solve, with generous workspace beneath each one for showing their work. A reference box at the top walks through the three-step regrouping process, and a fully worked example of 524 minus 278 shows the crossed-out digits and borrowed values your student should replicate. It is aimed squarely at grades 2 and 3, when borrowing across both the tens and hundreds places becomes a core skill.

Add it to your math unit study as focused daily practice or use it to introduce the regrouping sequence for the first time alongside the built-in reference. Because the steps and example are printed directly on the sheet, your student can work through it independently once you have reviewed the guide together. Completing each problem builds procedural fluency with place value, borrowing notation, and multi-digit computation.