Free printable math drill — download and print instantly
This Subtraction With Borrowing drill has 40 problems for Grade 2. Baseball theme. Answer key included.
⬇ Download Free Math DrillGet new free worksheets every week.
All worksheets checked by our AI verification system. No wrong answers — guaranteed.
Max must return 47 stolen baseballs before the championship game starts in minutes!
Standard: CCSS.MATH.2.NBT.B.5
Subtraction-with-borrowing (also called regrouping) is a critical milestone in Grade 2 math because it moves students beyond simple subtraction facts into multi-digit problem-solving. At ages 7-8, children are developing the abstract thinking needed to understand that ten ones can become one ten—a concept that feels almost magical at first. When a student encounters a problem like 32 - 15, they must recognize that they can't take 5 from 2, so they need to "borrow" from the tens place. This skill directly supports their ability to work with larger numbers, build confidence in math, and eventually tackle multiplication and division. Mastering regrouping now prevents frustration and gaps later, and it helps children see that numbers are flexible and can be broken apart and recombined—a foundation for all future math success.
The most common error is forgetting to reduce the tens digit after borrowing. A student will correctly borrow ten ones from the tens place but then forget to subtract 1 from the original tens digit, leading to answers that are 10 too large. You'll spot this when a child gets 32 - 15 = 27 instead of 17. Another frequent mistake is attempting subtraction in the ones place before recognizing that borrowing is needed, resulting in reversed subtraction (taking the smaller digit from the larger) or simply writing down a negative number. Watch for papers where some problems show borrowing marks clearly and others don't—this suggests the child understands the concept but isn't consistently checking whether they need it.
Create a simple "store" game at home using toy coins or craft materials representing dimes and pennies. Give your child a "starting amount" (like 32 cents) and ask them to buy something that costs 15 cents. Have them physically move the coins around, trading a dime for ten pennies when needed, so they see borrowing in real money. This hands-on experience makes the abstract idea concrete, and the real-world context sticks much better than worksheet pages alone. Repeat with different amounts once or twice a week—you don't need fancy materials, just objects and a simple story.