Operation
Subtraction
Difficulty
hard
Age Range
Age 8–10
Problems
16
What's included
16 practice problems
hard difficulty
Answer key included
Instant PDF download
About this worksheet
Teaches multi-column borrowing across hundreds, tens, and ones.
16 problems each requiring at least one regrouping step.
Frequently Asked Questions
Yes — students may need to borrow from hundreds to tens AND tens to ones in a single problem.
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