Free printable math drill — download and print instantly
This Subtraction With Borrowing drill has 48 problems for Grade 3. Museum 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 the museum's dinosaur bones are scattered everywhere! He must quickly subtract and organize them before the grand opening tonight.
Standard: CCSS.MATH.3.NBT.A.2
Subtraction with borrowing (or regrouping) is a critical bridge skill that moves third graders from simple subtraction into multi-digit number operations. At ages 8-9, students are developing the abstract thinking needed to understand that ten ones can become one ten, and vice versa—a foundational concept for all future math, including multiplication, division, and fractions. When a student encounters a problem like 32 − 15, they must recognize that they can't subtract 5 from 2, so they need to "borrow" from the tens place. This skill strengthens their number sense and builds confidence with larger numbers they'll encounter throughout elementary school. Without mastery here, students struggle with multi-digit subtraction, money problems, and time calculations—skills they use every day, whether checking change at a museum gift shop or figuring out time until recess.
The most common error is that students forget to decrease the tens digit after borrowing, writing 32 − 15 as 17 instead of 17 by borrowing from the 3 (making it 2) but then subtracting 5 from 12 correctly without adjusting the tens. Another frequent mistake is borrowing even when it's not needed—for example, in 35 − 12, students unnecessarily borrow from the tens. Watch for students who cross out numbers frantically or seem confused about which digit to change; these signals show they don't understand the "why" behind borrowing, only the mechanical steps.
Play a real-world game using two-digit prices from store flyers or toy catalogs. Give your child a pretend budget (like "you have 50 dollars") and ask them to subtract the cost of items: "If you buy something for 27 dollars, how much do you have left?" Have them write out each problem and talk through the borrowing step aloud—saying "I need to borrow a ten to make ones" reinforces the concept beyond abstract worksheets and connects it to spending decisions they understand.