
Borrowing from the tens place clicks faster with practice, and this two-digit subtraction with regrouping worksheet gives your student eight clear problems to work through at their own pace.
Eight vertical subtraction problems are arranged across two rows of four, each inside its own large work box so your student has room to show every step. Problems include 47-18, 63-27, 52-14, 74-35, 81-46, 92-58, 65-29, and 73-17, all chosen to require regrouping. A reminder box in the upper right corner prompts students to borrow from the tens place, making this two-digit subtraction with regrouping worksheet a natural fit for grades 2-3.
The generous work space inside each box lets your homeschooler cross out digits, write the regrouped value, and keep their work organized without crowding. Pair it with base-ten blocks for a hands-on lesson introduction, or use it as independent practice after you have walked through the borrowing process together. Completing it builds the muscle memory for regrouping that underpins multi-digit subtraction in later grades.


Pencil is the right call here since students will be crossing out digits and writing regrouped values above them. The large work boxes support guided instruction or independent practice equally well. For a first introduction to borrowing, work through problem one together before sending your student on alone.

Regular copy paper works fine, though 24 lb paper keeps pencil marks cleaner when students erase regrouped digits. Portrait orientation is correct as laid out, and printing a small set of copies lets your student repeat the sheet across multiple sessions.