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This Subtraction With Borrowing drill has 48 problems for Grade 3. Treasure Maps theme. Answer key included.
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Max found an ancient treasure map with 47 gold coins hidden—he must solve the clues before the pirates arrive!
Standard: CCSS.MATH.3.NBT.A.2
Preview
Page 1 — Drill
Page 2 — Answer Key
What's Included
About this Grade 3 Subtraction With Borrowing Drill
Subtraction with borrowing (regrouping) is a critical milestone in Grade 3 because it moves students beyond simple facts into genuine problem-solving with two-digit numbers. At ages 8-9, children are developing the abstract thinking needed to understand that a ten can be broken into ten ones—a concept that feels almost magical when it clicks. This skill is essential for everyday situations: calculating change at a store, figuring out how many days until a birthday, or determining how many more pages remain in a chapter book. Without mastery of borrowing, students struggle with multi-digit subtraction for years and lose confidence in math. When students can confidently regroup, they're building the foundation for division, decimals, and algebraic thinking in upper grades. They're also learning that numbers are flexible and that problems have multiple approaches—a powerful mindset for all learners.
What your student will practice
- Identify when borrowing is necessary in subtraction problems
- Correctly regroup tens into ones when needed
- Solve two-digit subtraction problems with regrouping accurately
- Explain the borrowing process using place value language
Common mistakes to watch for
The most common error is students forgetting to reduce the tens place after borrowing. For example, in 32 − 15, they borrow from the 3, making it 12 − 5 = 7 in the ones place, but then still subtract 1 from the original 3 instead of the new 2, getting 2 instead of 1 in the tens place. Another frequent mistake is borrowing when it's not needed—students mechanically borrow whenever the bottom number looks 'bigger' without checking actual place values. Watch for crossed-out numbers that look messy or erased; this signals confusion about what happened during regrouping.
Create a 'price tag challenge' at home using toy prices or magazine cutouts: give your child a play dollar amount and ask what change they'd get back after buying items priced between 10-99 cents. For instance, 'You have 50 cents and want the 27-cent pencil—how much change?' This mirrors real borrowing in a tangible way and keeps the concept alive beyond the worksheet. Encourage your child to talk aloud while solving: 'I need to borrow a dime to make more pennies'—this verbal processing solidifies understanding.