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This Subtraction No Borrowing drill has 40 problems for Grade 2. Coding theme. Answer key included.
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Standard: CCSS.MATH.2.NBT.B.5
Preview
Page 1 — Drill
Page 2 — Answer Key
What's Included
About this Grade 2 Subtraction No Borrowing Drill
Subtraction without borrowing is a critical foundation skill that helps second graders build confidence and fluency with numbers under 100. At ages 7-8, students are developing the mental math strategies they'll rely on throughout elementary school, and mastering subtraction-no-borrowing problems—where the ones digit in the top number is larger than the bottom—lets them succeed independently. When a child solves 45 - 23 correctly, they're not just getting an answer; they're learning to decompose numbers, recognize place value patterns, and think strategically about which problems are "easy" versus which ones need more careful thinking. This skill directly supports their ability to tackle more complex subtraction involving regrouping later. Beyond math, these drills strengthen working memory and develop the kind of step-by-step thinking that mirrors how we solve problems in coding and everyday tasks. Students who master subtraction-no-borrowing gain the stamina and accuracy needed for two-digit subtraction with confidence.
What your student will practice
- Subtract two-digit numbers with no regrouping needed
- Identify when borrowing is not required in subtraction
- Apply place value understanding to solve subtraction efficiently
- Build automaticity and speed with subtraction facts in context
Common mistakes to watch for
The most common error is students borrowing unnecessarily—they've learned regrouping is part of subtraction, so they apply it even when the ones digit in the top number is already larger. For example, in 47 - 23, a student might rewrite it as 3 tens + 17 ones minus 2 tens + 3 ones, when they could simply subtract 3 from 7 and 2 from 4. Watch for students crossing out numbers or working "backwards" on problems that don't need it. A second frequent mistake is aligning digits incorrectly, treating 35 - 12 as if the 5 and 2 aren't in the same column. Ask students to talk through why they're borrowing—if they can't explain a real reason, they're likely overthinking the problem.
Have your child practice subtraction-no-borrowing with a simple real-world scenario: pretend they're a shopkeeper giving change. If an item costs 24 cents and someone pays with 47 cents, have them count out the coins and figure out the change (47 - 24 = 23 cents). This works best with actual coins or counters, and it lets them see why no borrowing is needed—they can remove coins directly from the larger amount. Repeat with 2-3 different prices each time you practice, and let them explain each step aloud. This concrete experience solidifies the abstract concept far better than worksheets alone.