About this worksheet
Sixteen column problems where the top number is always a multiple of ten, like 40 - 13 and 90 - 58. With zero ones on top, every problem needs regrouping, and the instructions spell it out: trade one ten for ten ones, then subtract.
A zero in the ones place is where many children get stuck, because there seems to be nothing to take away from. Practicing it on its own makes the idea of regrouping very concrete before it shows up mixed in with everything else.
What students will practice
- Subtract from a multiple of ten
- Regroup one ten as ten ones
- Subtract two-digit numbers in columns
Details
- Grade level
- Grade 2
- Subject
- Math · Subtraction
- Standard
- CCSS 2.NBT.B.5
- Pages
- 1
- Format
- PDF · US Letter and A4 included
- License
- Free for classroom use · Attribution appreciated
- Last updated
- October 19, 2026
