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- Subtraction Worksheets - With Borrowing
- Subtraction Worksheets
Check out our set of subtraction worksheets with borrowing. This set of printable math worksheets for kids includes lots of two digit subtraction problems with borrowing. These subtraction worksheets are the perfect addition to any math lesson plan. If you are looking for more math help, check out all of our subtraction worksheets .


Subtraction With Borrowing Worksheet 1
20 subtraction problems that include borrowing

Subtraction With Borrowing Worksheet 2

Subtraction With Borrowing Worksheet 3

Subtraction With Borrowing Worksheet 4

Subtraction With Borrowing Worksheet 5

Subtraction With Borrowing Worksheet 6

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Subtraction Worksheets
Whether you're teaching basic single-digit or advanced multi-digit subtraction, we have a wide selection of printable worksheets and resources for you to choose from. Most worksheets are Common Core aligned, and some are even available in both English and Spanish.

Basic Subtraction
These worksheets and activities contain very basic subtraction facts. Each problem has a minuend, subtrahend, and difference that is 10 or less. (examples: 5-3=2 and 6-5=1) Approx Level: Kindergarten and 1st Grades
Here you'll find dozens of printable math activities for teaching single-digit subtraction. The collection includes worksheets, math games, mystery pictures, task cards, and learning center activities. This set has minuends up to 20 and differences to 10. (examples: 11-6=5 and 18-9=9) Approx. Level: 1st and 2nd grades
Multi-Digit Subtraction
Download and print task cards, games, and worksheets for teaching 2-digit addition. These very basic problems do not require students to regroup, rename, or borrow. Approximately 1st and 2nd grades.
These subtraction problems require students to borrow or regroup. This page has worksheets, scoot games, magic digit activities, and graph paper math.
Printable drill worksheets, a scoot game, a magic digits game, task cards, graph paper math, and word problems.
These activities can be used when teaching students to subtract 4-digit numbers. Includes several PDFs for subtracting across zero.
These printable activities can be used to teach and review subtraction with 5-digit numbers. Worksheets include task cards, a puzzle picture, a subtraction crossword, and more
Use these resources to practice subtracting money and making change. Includes task cards, graph paper math, and worksheets.
Use models, hundreds charts, and mental math to subtract 10 and multiples of 10 from 2-digit numbers. (examples: 56-10=46 and 68-40=28)
Make Your Own Subtraction Worksheets
Create your own basic subtraction worksheets with this generator tool. The sheets you create with this tool can be used for timed tests or extra practice.
Create your own subtraction worksheets with 2, 3, 4, 5, or 6-digit numbers. You can select vertical or horizontal problems.
Fraction and Decimal Subtraction
This page has a series of worksheets for addition and subtraction of fractions and mixed numbers.
Learn to add and subtract decimals with tenths, hundredths, and thousandths place values.
Addition and Subtraction Mixed
These worksheets have a mixture of addition and subtraction facts on them.
Face families are groups of numbers that work together to form addition and subtraction facts.
This page of integer worksheets includes a few worksheets on subtracting positive and negative numbers.
These multi-step word problems require students to use multiple operations.
You'll find many mystery picture worksheets with basic addition and subtraction on this page.
Practice adding and subtracting on number lines.
On these math word problems, students will use a variety of skills, including add, subtract, tell time, count money, and geometry.

3rd Grade Subtraction Worksheets
Subtraction is one of the most important arithmetic operations and it is used extensively in real-life scenarios. Students, through the 3rd grade subtraction worksheets, learn both mental subtraction and column form of subtraction where regrouping or borrowing is included. Subtraction with single-digit, double-digit, and triple-digit numbers is extensively taught to grade 3 students.
Benefits of Grade 3 Subtraction Worksheets
3rd Grade Subtraction worksheets follow a step-by-step learning mechanism, starting from simple subtraction problems with visuals to single-digit and double-digit subtraction. Since subtraction is used in our day-to-day life, it is important for students to practice it regularly. These 3rd grade math worksheets help in providing a clear understanding of the topic and provide various questions to practice.
Printable PDFs for Subtraction Worksheets for Grade 3
Students can easily score well with the help of Grade 3 subtraction worksheets which can be downloaded for free in PDF formats.
- Math 3rd Grade Subtraction Worksheet
- Grade 3 Math Subtraction Worksheet
- 3rd Grade Math Subtraction Worksheet
- Third Grade Subtraction Worksheet
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Home / United States / Math Classes / Worksheets / 3rd Grade Subtraction Worksheets
3rd Grade Subtraction Worksheets
The 3rd grade subtraction worksheets provide the necessary practice to help students master their skills in subtraction. These worksheets deal with various subtraction facts ranging from basic to advanced levels. ...Read More Read Less
- Interactive Worksheets

Choose Math Worksheets by Grade
Choose math worksheets by topic, 3rd grade subtraction worksheets explained:.
BYJU’S Math Subtraction worksheets for third graders are specially curated for students who want to gain a good grip on a fundamental math concept like subtraction.
- Subtracting 3-digit numbers: Subtraction in relation to 3-digit numbers is an operation where the subtrahend can have 1, 2, or 3 digits and the minuend has 3 digits. Depending on the value of the digits, 3-digit subtraction can be done either way, which is with or without regrouping.
- Borrow across three zeros: These subtraction worksheets require students to borrow over three zeros in order to calculate the differences because the minuends are whole thousands.
- Subtraction word problems: This concept allows students to read the problem, derive a subtraction equation from it and solve to get the resulting difference. Having prior knowledge on subtraction math facts will make the students solve these problems with ease.
The grade 3 subtraction worksheets aid students in obtaining a comprehensive understanding of basic and advanced level subtraction problems in math.
Benefits of 3rd Grade Subtraction Worksheets:
The BYJU’S Math subtraction worksheets for grade 3 are specifically designed to encourage students to mentally subtract, especially with two-digit numbers, three-digit numbers and may also be skilled enough to find the difference between four-digit numbers. Using these worksheets students can practice regrouping with column-subtraction, including regrouping with zeros. The concepts that are mentioned here are majorly covered in the third grade subtraction worksheets:
- Subtracting 3-digit numbers - By practicing problems on subtracting three-digit numbers in BYJU’S Math worksheets, students will be able to do mental calculations in a variety of real-world situations that require subtraction, such as counting money and many such applications.
- Borrow across three zeros: BYJU’S Math 3rd grade subtraction worksheets contain a wide-range of problems that involve the borrowing approach. Having a solid understanding on the borrowing technique can help students to find the differences between larger numbers more easily.
- Subtraction word problems - These worksheets expose students to a variety of word problems, which helps them develop their critical thinking skills and problem-solving abilities. BYJU'S Math offers a broad variety of subtraction worksheets and based on the complexity of questions, students can begin answering word problems with an easy level worksheet and eventually increase the difficulty level.
There are three levels for each 3rd grade subtraction worksheet - easy, medium and hard. The difficulty level depends on a student’s ability to comprehend the problems that appear in a particular level of difficulty.
Printable and Interactive 3rd Grade Subtraction Worksheets PDFs:
The PDF-based printable subtraction worksheets for 3rd grade can be done offline once downloaded from the website. This will give the students ample scope to solve the worksheet problems without any time limit attached. The PDF based worksheets are easy to download and work on. The tech-based interactive worksheets for 2nd grade students are solved in an online mode. These worksheets are timed and will encourage the students to participate in such time bound activities in the future. The students are able to get the solutions instantly in the online mode.
What is subtraction?
Subtraction is the process of taking one number or amount away from another number.
What are the parts of a subtraction equation?
There are three parts in a subtraction equation and they are called minuend , subtrahend , and difference .
What is a minuend?
The minuend is a number in a subtraction equation from which another number is subtracted.
What is a subtrahend?
The number being subtracted from another number, the minuend, is called the subtrahend.
How do BYJU’S Math subtraction 3rd grade worksheets help students in math?
Solving the different types of subtraction problems in BYJU’S Math worksheets will help students become familiar with the verbatim used in subtraction operations and this activity will improve the logical reasoning in students.
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3rd Grade Subtraction Worksheets
It is a common issue with most of the 3rd-grade children that they find subtraction quite tricky. However, math worksheets for kids like 3rd grade subtraction worksheets help them understand how to subtract easily. Tutors can teach subtraction in various forms, namely, the think-addition method or Common Core’s analysis method. Help your child improve their subtracting skills using these 3rd grade subtraction worksheets.
List of 3rd Grade Subtraction Worksheets
Here are some subtraction worksheets for kids in 3rd grade. These worksheets include subtraction problems with and without regrouping.
Subtraction with Regrouping Worksheets 3rd Grade
Subtraction word problem worksheets for 3rd grade, simple subtraction worksheets 3rd grade.
Regrouping is a method of exchanging one ten into ten ones. Here, regrouping is used in subtraction when the minuend is smaller than compared to the subtrahend. Some examples are given below:
1. To measure the distance
2. To deal with money
3. To measure time
However, kids can refer to 3rd grade math worksheets subtraction with regrouping to improve their mathematical and reasoning skills.

Word problems usually include mathematical modelling questions, where information and data about a particular system are provided, and a child is required to create a model. For instance:
Example 1 : Anne had $10.00. Later, she bought candies worth $5.00. How much does she have now?
Example 2 : Joanne has $100. She went to an amusement park with her friends and spent $78. How much money is she left with now?

Mathematics is a subject that is quite interesting and fun when the learning sessions are interactive. However, a lot of fun subtraction worksheets 3rd grade are available.
Mathematics is an exciting subject because a few diagrams and equations can communicate volumes of information. In addition to this, mathematics is a language or similar to language.

How to teach Subtraction to Kids?
- Teaching Subtraction with Drawings or Objects: Challenge the children with a subtraction problem. Recite or write a subtraction problem for the kids. It’s best to write it or give them a copy of the subtraction worksheets with regrouping 3rd grade to relate to the real problem. For instance, challenge kids with such real life examples. There are ten cats at the pet store. New owners adopt six cats. How many cats are left at the pet store?
- Visualize and strategize: Like the addition facts, this step is the missing part that allows children to understand the subtraction concepts with understanding and not just memorization. Choose one small group of facts to focus on. Now, it’s time to teach the kid to visualize numbers and use an effective method to obtain the answers. Also, refer to the Time Games For Kids .
- Teaching Subtraction with Fact Families: Introduce the idea of fact families. A particular family is a set of facts, or mathematical queries, that use the corresponding numbers. There are three numbers in every fact family. These three numbers can be subtracted or added in various methods. Parents and teachers can introduce kids to subtraction worksheets with regrouping 3rd grade and help them solve them. For instance, 4, 6 and 10 create a fact family. Parents and teachers can use three numbers to form two subtraction number sentences and two addition number sentences:
10 – 4 = 6
10 – 6 = 4
Osmo provides age-wise Math Fact Games for the benefit of children as well as parents.
Frequently Asked Questions on 3rd Grade Subtraction Worksheets
What are the different types of 3rd grade subtraction worksheets.
The different types of 3rd Grade Subtraction Worksheets are two digit 3rd Grade Subtraction Worksheets, tracing 3rd Grade Subtraction Worksheets, coloring 3rd Grade Subtraction Worksheets, Subtraction with Regrouping Worksheets 3rd Grade, etc.
Why should kids be given 3rd Grade Subtraction Worksheets?
Kids must be given 3rd Grade Subtraction Worksheets because they help them to learn some important concepts of subtraction, such as regrouping, word problems, subtraction on a number line and many more in an easy method.

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Games for 3rd Graders on Subtraction with Regrouping
Kids can find two/three-digit subtraction regrouping challenging. A fair knowledge of the concept is important to solve other concepts like fractions, algebra, and place value. SplashLearn's games help them evaluate the function relation between subtraction and regrouping and enhance their skills.

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Games for 3rd Graders on Subtraction within 1000 with Regrouping

Regroup Once to Subtract Across Zeros Game
Unearth the wisdom of mathematics by learning how to regroup once to subtract across zeros.

Regroup Twice to Subtract Game
Take the first step towards building your math castle by practicing to regroup twice to subtract.

Regroup Twice to Subtract Across Zeros Game
Unearth the wisdom of mathematics by learning how to regroup twice to subtract across zeros.

Regroup Once to Subtract Game
Take the first step towards building your math castle by practicing how to regroup once to subtract.
Games for 3rd Graders on Subtraction within 10000 with Regrouping

Regroup to Subtract 2-Digit From 4-Digit Number Game
Regroup to subtract 2-digit from 4-digit numbers in this game.

Regroup to Subtract 3-Digit From 4-Digit Number Game
Enter the madness of math-multiverse by learning to regroup to subtract 3-digit from 4-digit number.

Regroup and Subtract 2-Digit From 4-Digit Numbers Game
Children must regroup and subtract 2-digit from 4-digit numbers.

Regroup and Subtract 3-Digit From 4-Digit Numbers Game
Learn to solve math problems by regrouping and subtracting 3-digit from 4-digit numbers.
All Games for 3rd Graders on Subtraction with Regrouping

Regroup and Subtract 1-Digit From 3-Digit Numbers Game
Help your child take flight by learning how to regroup and subtract 1-digit from 3-digit numbers.

Regroup to Subtract 1-Digit From 3-Digit Numbers Game
Regroup to subtract 1-digit from 3-digit numbers.

Missing Number in 1-Digit From 3-Digit Subtraction Game
Find the missing number in 1-digit from 3-digit subtraction.

Regroup and Subtract 2-Digit From 3-Digit Numbers Game
Sharpen your subtraction skills by regrouping and subtracting 2-digit from 3-digit numbers.

Regroup to Subtract 2-Digit From 3-Digit Numbers Game
Regroup to subtract 2-digit from 3-digit numbers in this game.

Regroup Once to Subtract Two 4-Digit Numbers Game
Kids must regroup once to subtract two 4-digit numbers.

Missing Number in 2-Digit From 3-Digit Subtraction Game
Kids must find the missing number in 2-digit from 3-digit subtraction.

Regroup Once and Subtract Two 4-Digit Numbers Game
Dive deep into the world of math by regrouping once and subtracting two 4-digit numbers.

Regroup and Subtract 3-Digit From 3-Digit Numbers Game
Kids must regroup and subtract 3-digit from 3-digit numbers to practice subtraction.

Regroup Twice to Subtract Two 4-Digit Numbers Game
Kids must regroup twice to subtract two 4-digit numbers.

Regroup to Subtract 3-Digit From 3-Digit Numbers Game
Enjoy the marvel of mathematics by learning to regroup to subtract 3-digit from 3-digit numbers.

Regroup Twice and Subtract Two 4-Digit Numbers Game
Dive deep into the world of subtraction by regrouping twice and subtracting two 4-digit numbers.

Missing Number in 3-Digit From 3-Digit Subtraction Game
Apply your knowledge of math to find the missing number in 3-digit from 3-digit subtraction.

Regroup Thrice to Subtract Across Zeros Game
Regroup thrice to subtract across zeros in this game.
Kids have tried it earlier with small numbers, but the chances are that they fluked it and still haven’t understood the concept. The biggest challenge is to understand the relevance of the place values of the given number. Online gaming is a fundamental platform to imbibe hands-on training to teach the concept of subtraction regrouping to kids and make sense out if.
Subtraction With Regrouping Defined
Regrouping in subtraction is a process of switching one tens into ten ones. We use regrouping in subtraction when a bigger number (subtrahend) needs to be subtracted from the smaller one (minuend).
You can use reverse learning concepts through online gaming using blocks, number lines, manipulatives, and money as a thorough technique to learn subtraction with regrouping.
For example:
Q – Solve 100-59?
How can kids solve this problem?
Step 1 – There are two techniques to solve this question. The first technique is to eliminate regrouping and convert the question into 999-59 (after deducting 1). Then, kids can add 1 to the final answer.
Step 2 – The primary step was more of a shortcut and is not a practical solution when kids face tougher algebra and fractions problems. It is better to go the borrowing way.
Step 3 – We will allot 100 the place values of hundred/tens and ones and similarly, 59 will be allotted in tens and ones.
Step 4 – 0 will be converted into a 9 by borrowing a number from the previous place value. Similarly, if there is another 0, then another number will be borrowed from the hundreds place value making it 0.
Step 5 – Now we have 99-59, making it easier for kids to solve using subtraction without regrouping. The answer should be 40.
Practical and personalized learning online games help kids identify the logic and simplify any subtraction problem, making regrouping less confusing.
Master the Technique of Subtraction With Regrouping
Here are the five best online games to learn subtraction with grouping efficiently-
1. Regroup and Subtract 1-Digit From 3-Digit Numbers
Kids will be encouraged to work with a set of problems on the column method and use their conceptual understanding to find the difference.
2. Regroup and Subtract 2-Digit From 3-Digit Numbers
3rd graders will regroup and subtract 2-digit numbers from 3-digit numbers in this game and choose the correct answer from the given options to solve the problems.
3. Missing Number in 1-Digit From 3-Digit Subtraction
Kids will learn the technique of subtraction with regrouping through this game that comprises a set of problems logically crafted for practicing the concepts of subtraction.
4. Regroup to Subtract 2-Digit From 4-Digit Number
Kids will regroup to subtract 2-digit from 4-digit numbers in this game and choose the correct answer from the given options to solve the problems.
Is it Hard to Learn Subtraction Regrouping?
Reaching the 3rd grade gives an exciting level to the kids when they are introduced to fresh concepts like multiplication. But when they are taken back to subtraction involving confusion of borrowing and regrouping, it might confuse them more. Kids have learned their numeracy using traditional methods but have still not mastered their number sense using subtraction regrouping.
Parents Can Enhance the Development of Number Sense
As parents, it is imperative to let go of the traditional ways and use online techniques to build a strong foundation of understanding subtraction regrouping, which is mandatory for later solving of Algebra. Come up with initiatives and real-life problems related to money and useful “tricks” to help kids play with numbers. They should be able to come up with a convenient way to simplify subtraction problems.
Motivate your 3rd Grader to solve subtraction using borrowing with ease and grasp the fundamentals of subtraction with fun. SplashLearn aims to inculcate visual representation of subtraction regrouping and encourages kids to learn the technique in more than one way.

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Subtracting 4-digit numbers in columns
Regroup and subtract.
In these grade 3 math worksheets students subtract random numbers from numbers up to 9,999. The problems are shown in columnar form and most will need regrouping (or "borrowing").

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Our 3rd grade subtraction worksheets include both mental subtraction and column form subtraction. Sample Grade 3 Subtraction Worksheet More subtraction worksheets Explore all of our subtraction worksheets, from subtracting by counting objects to subtracting large numbers in columns. What is K5?
Breadcrumbs Worksheets Math Grade 3 Subtraction borrow across 2 zeros Subtraction: regrouping across two zeros Borrow across zeros These worksheets present subtraction problems where the minuend is a whole hundred or whole ten and the student must regroup (or "borrow") across one or two zeros.
67 filtered results 3rd grade Subtraction What are Interactive Worksheets? Interactive Worksheets bring printable worksheets to life! Students can complete worksheets online, and get instant feedback to improve. How do they work? Open an Interactive Worksheet, and create a direct link to share with students.
These are great extra math practice for subtraction, and when skill deficiencies are identified, use the subtraction without regrouping or the borrowing across zero sets to hone specific skills. There are various sets of subtraction worksheets in this section, starting with two digit subtraction problems. Three digit, four digit and five digit ...
This set of printable math worksheets for kids includes lots of two digit subtraction problems with borrowing. These subtraction worksheets are the perfect addition to any math lesson plan. If you are looking for more math help, check out all of our subtraction worksheets. Subtraction With Borrowing Worksheet 1
Subtract in columns Subtract 3-digit numbers Subtract 3-digit numbers - write the numbers one under the other yourself Subtract 4-digit numbers Subtract 4-digit numbers - write the numbers one under the other yourself Subtract 4-digit numbers; regrouping in all problems Regroup with two zeros, within 1,000 Regroup with two zeros, within 10,000
These worksheets and activities contain very basic subtraction facts. Each problem has a minuend, subtrahend, and difference that is 10 or less. (examples: 5-3=2 and 6-5=1) Approx Level: Kindergarten and 1st Grades. Basic Subtraction (Minuends to 20, Answers to 10) Here you'll find dozens of printable math activities for teaching single-digit ...
Subtraction With Borrowing Worksheets In the 1200s, the method of subtraction was called borrowing or decomposition. After 1600, the mathematicians introduced the term subtraction, defined as a mathematical operation where an amount is taken away from the total amount. It is also the difference between any two amounts.
Subtraction Worksheets Regrouping - Addition and Subtraction Addition Worksheets Math Worksheets on Graph Paper Regrouping - Addition and Subtraction Addition No Regrouping Addition Regrouping Subtraction - No Regrouping Subtraction Regrouping 3 Digit Borrow Subt...
3rd Grade Subtraction worksheets follow a step-by-step learning mechanism, starting from simple subtraction problems with visuals to single-digit and double-digit subtraction. Since subtraction is used in our day-to-day life, it is important for students to practice it regularly. These 3rd grade math worksheets help in providing a clear ...
( 17 votes) Ian Pulizzotto 3 years ago Yes. There is a system called Vedic math with a variety of tricks for subtraction, multiplication, division, and even algebra. If you google Vedic math, you might find some tricks that you like! Here's a Vedic method of subtraction.
Math video: Borrowing explained. Sample problem demonstrates subtraction with borrowing (regrouping). Emphasis is on recognizing the problem (trying to subtract a larger number in the ones column from a smaller number) and solving this by regrouping one of the tens into ones to allow for the "normal" subtraction (small from big). Practice ...
These are printable worksheets on 2nd- grade 3 -digit subtraction with regrouping. It's a mystery picture activity with coloring sheets to help your kids practice subtracting triple-digit numbers with borrowing. Product Contents:You will receive three sets, each with a questionnaire, coloring page, and an answer key.
When subtracting a negative number, the negative number being subtracted becomes positive. 4 - (-)3 (Because we are subtracting a negative number -3, the number becomes +3.) 4 + 3 = 7. When subtracting a positive number from a negative number, you do something similar to adding. -4 - 3 = -7 (Instead of ending up with -1, I ended up with -7.
3rd Grade Subtraction Worksheets Explained: BYJU'S Math Subtraction worksheets for third graders are specially curated for students who want to gain a good grip on a fundamental math concept like subtraction. Subtracting 3-digit numbers: Subtraction in relation to 3-digit numbers is an operation where the subtrahend can have 1, 2, or 3 digits ...
1 2 3 Model Subtraction Worksheets for 3rd Graders View all 4 worksheets Model Subtraction Complete the Model for the Given Problem Worksheet This downloadable worksheet will help you complete the model for the given problem. 2 3 VIEW DETAILS Model Subtraction Draw the Bar Model for the Given Problem Worksheet
Subtract within 1000 with Regrouping Worksheets for 3rd Graders. View all 24 worksheets. Subtract within 1000 with Regrouping. Add and Subtract 3-Digit and 2-Digit Numbers with Regrouping: Horizontal Addition and Subtraction Worksheet. Kids must add and subtract 3-digit and 2-digit numbers with regrouping to enhance their math skills.
1. To measure the distance 2. To deal with money 3. To measure time However, kids can refer to 3rd grade math worksheets subtraction with regrouping to improve their mathematical and reasoning skills. Subtraction Word Problem Worksheets for 3rd Grade
All Games for 3rd Graders on Subtraction with Regrouping. Subtract within 1000 with Regrouping. Regroup and Subtract 1-Digit From 3-Digit Numbers Game. Help your child take flight by learning how to regroup and subtract 1-digit from 3-digit numbers. 3 3.NBT.2.
providing a number of mixed word problem worksheets; including irrelevant data so students need to understand the context before applying a solution; The four operations. Mixed 4 operations. Estimating and rounding word problems. Grade 5 fractions and decimal word problems. Addition and subtraction of fractions. Addition and subtraction of ...
These grade 3 math worksheets focus on subtracting 3-digit numbers in columns. Students will need to use regrouping. Worksheet #1 Worksheet #2 Worksheet #3 Worksheet #4 Worksheet #5 Worksheet #6 5 More Similar: Subtracting 4-digit numbers Subtracting - borrowing across two zeros More subtraction worksheets
In these subtraction worksheets the minuends are whole thousands and students have to borrow across three zeros to find the differences. Worksheet #1 Worksheet #2 Worksheet #3 Worksheet #4 Worksheet #5 Worksheet #6 5 More Similar: Subtracting 4-digit numbers Subtracting - borrowing across two zeros More subtraction worksheets
In these grade 3 math worksheets students subtract random numbers from numbers up to 9,999. The problems are shown in columnar form and most will need regrouping (or "borrowing"). Worksheet #1 Worksheet #2 Worksheet #3 Worksheet #4 Worksheet #5 Worksheet #6 5 More Similar: Subtracting 3-digit numbers Subtracting - borrowing across two zeros
Categories: Subtraction Regrouping · 4 Digit Subtraction With Regrouping - Borrowing - Five Worksheets 3 Digit Subtraction With Regrouping - Borrowing - Five Worksheets 2 Digit Subtraction With Regrouping - Borrowing - Four Worksheets 2 Digit Borrow Subtraction - Regrouping - 4 Worksheets 3 Digit Borrow Subtraction - Regrouping - 4 Worksheets