Free printable math drill — download and print instantly
This Subtraction With Borrowing drill has 40 problems for Grade 2. Sculpture 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 discovered 32 marble statues cracking in the museum! He must solve subtraction problems before they crumble completely.
Standard: CCSS.MATH.2.NBT.B.5
Subtraction-with-borrowing (regrouping) is a crucial milestone for second graders because it moves them beyond simple facts to multi-digit problem-solving. At ages 7-8, children are developing the abstract thinking needed to understand that 10 ones can become 1 ten, which is foundational for all future math—including division, fractions, and even algebra. When your child borrows from the tens place to solve 32 - 15, they're not just finding an answer; they're strengthening their understanding of place value and building mental flexibility. This skill directly supports real-world situations like making change at a store, figuring out how many crayons are left after sharing, or even planning materials for a project like building a sculpture with blocks. Mastering borrowing now prevents frustration and gaps that compound in later grades, and it builds your child's confidence as a capable mathematician.
The most common error Grade 2 students make is subtracting the smaller digit from the larger digit in each column, regardless of position—for example, solving 32 - 15 as 23 by doing 3 - 1 = 2 and 5 - 2 = 3. You'll spot this when a student writes the answer without any crossing out or rewriting above the tens place. Another frequent mistake is borrowing but forgetting to reduce the tens digit, so they regroup correctly but then use the wrong number in the subtraction. Ask your child to explain what they did to the tens place; if they can't articulate it, they likely forgot that step.
Play a quick "making change" game at home using real coins or coins drawn on paper. Call out scenarios like "You have 31 cents and spend 18 cents—how much is left?" This mirrors the borrowing process: you can't take 8 pennies from 1 penny, so you trade a dime for 10 pennies first. Doing this 2-3 times a week with amounts under 50 cents keeps the concept concrete and fun while strengthening their borrowing intuition without it feeling like math practice.