What is borrowing in subtraction?

When the ones digit on top is smaller than the one below, borrow 10 from the tens column to make the subtraction possible.

Are all 20 problems guaranteed to require borrowing?

Yes — every problem is constructed to require at least one borrow.

Operation

Subtraction

Difficulty

medium

Age Range

Age 7–9

Problems

20 practice problems

medium difficulty

Answer key included

Instant PDF download

Teaches the borrowing/regrouping process from the tens column to the ones column.

All 20 problems require borrowing for focused, deliberate skill mastery.

What is borrowing in subtraction?: When the ones digit on top is smaller than the one below, borrow 10 from the tens column to make the subtraction possible.
Are all 20 problems guaranteed to require borrowing?: Yes — every problem is constructed to require at least one borrow.