Regrouping in Subtraction: How to Teach Borrowing at Home

By the Practice Buds team · October 17, 2026

Short answer

Regrouping, which many parents call borrowing, means trading one ten for ten ones when the top digit in a column is too small. Teach it with real objects first, like ten-sticks and loose ones, and move to pencil only when your child can explain the trade out loud. A few minutes a day with printable 2-digit subtraction worksheets is plenty.

Why kids find this hard

Up to now, subtraction has been simple: take the smaller number from the bigger one. Then 52 − 27 shows up, and the 2 on top cannot lose 7. Nothing in a child's earlier experience says what to do next.

The second problem is that the trade is invisible on paper. When we cross out the 5 and write a small 4, we are really saying "one of the five tens just became ten ones." If your child has never held ten ones in one hand and one ten in the other, that crossing out looks like a magic trick. Children who memorize the trick without the idea make mistakes the moment the numbers get bigger.

How to teach it

You need about 5 ten-sticks and 20 loose ones. Pennies and dimes work. So do dried beans in a cup (a ten) and loose beans (ones). Build the larger number with these, then follow the steps.

  1. Start with problems that do not need a trade, like 47 − 23 = 24. Your child subtracts the ones, then the tens, and says what each column means.
  2. Build a number that does need a trade. Set out 3 tens and 2 ones for 32. Ask, "Can you take away 7 ones?" Your child sees there are only 2.
  3. Trade one ten for ten ones. Push one ten-stick aside and put ten loose ones in its place. Say, "Now we have 2 tens and 12 ones. Same amount, different pieces."
  4. Subtract the ones, then the tens, using the objects. Say each step in words: "12 take away 7 is 5."
  5. Show the same trade on paper. Cross out the 3, write a 2, and put a small 1 next to the 2 so the ones column reads 12.
  6. Check by adding. The answer plus the number you took away should give the top number back.
  7. Let your child be the teacher. Hand over a problem and ask them to explain why the tens digit got smaller.

Worked example

Take 52 − 27.

Step 1: Look at the ones column. The top number is 2 and the bottom is 7. You cannot take 7 from 2.

Step 2: Trade. Take one ten from the 5 tens. Now there are 4 tens left, and the ones column holds 2 + 10 = 12 ones.

Step 3: Subtract the ones: 12 − 7 = 5.

Step 4: Subtract the tens: 4 − 2 = 2.

Step 5: Write the answer, 25. So 52 − 27 = 25.

Step 6: Check it. Adding 25 + 27 = 52, which is the number we started with. The trade worked.

Common mistakes

Subtracting the smaller digit from the larger. On 52 − 27, your child writes 35 because in the ones column they do 7 − 2 = 5, and in the tens column 5 − 2 = 3. Spot it when the answer is bigger than it should be, or when your child never crossed anything out. Fix it by asking, "Can 2 lose 7?" and going back to the ten-sticks.

Trading but forgetting to lower the tens digit. Your child writes the 12 in the ones column but leaves the 5 as it was, so the answer comes out 55 − 27 = 28 instead of 52 − 27 = 25. Spot it when the tens digit still looks untouched. Fix it by saying out loud, "We took a ten, so the tens column has one fewer."

Trading when no trade is needed. On 68 − 23 = 45, some children cross out the 6 anyway because they just practiced borrowing. Spot it when a small 1 appears next to an 8 that never needed help. Fix it by making a habit of looking at the ones column first and asking, "Is the top bigger or smaller?"

Adding the ten instead of the ten ones. Your child writes 2 + 1 = 3 in the ones column instead of 12. Spot it when the ones subtraction turns out odd. Fix it by having them read the small 1 as "ten" and the 2 as "two ones," which makes 12.

Practice ladder

First (week 1): Subtraction with no trades, with objects. Your child can say what each column means.

Next (weeks 2 and 3): Trades in the ones column only, such as 41 − 18, still with objects on the first few problems. Move to paper once your child can explain the trade.

Then (week 4): Mixed sheets with some problems that need a trade and some that do not, so your child has to decide each time.

Later: Three-digit problems and zeros, where one trade sets up the next. Try 300 − 148 = 152 only after two-digit trades feel easy. Mental strategies, like counting up from the smaller number, come last and make a good check.

FAQ

What grade learns regrouping in subtraction? Most children meet it in 2nd grade, after they are secure with 2-digit subtraction that needs no trades. Some start late in 1st grade.

Is "borrowing" the wrong word? Not wrong, just a little misleading, since nothing is paid back. Many teachers say "regroup" or "trade." Use whichever word your child's teacher uses so the two match.

Should I teach the counting-up method instead? It works well as a second tool. Counting up from 27 to 52 is another way to see that 52 − 27 = 25. Teach the column method first, since it is what school expects, then show counting up as a check.

My child gets the steps right but still makes mistakes. Why? Look at the facts. If 12 − 7 takes a long count on fingers, the trade is not the problem. A few days of quick subtraction facts will help more than extra borrowing sheets.

Practice at home

Ten minutes a day on one skill beats a long weekend session. Printing needs a free account.

Start with 2-digit subtraction worksheets, browse the full set of subtraction worksheets, and when your child is ready, move on to 3-digit subtraction practice, subtracting across zeros or mental subtraction worksheets.