Subtraction with Regrouping | Lessons & Word Problems

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Subtraction with Regrouping (Borrowing), Two- Three- & Four-Digit Numbers with Word Problems


46 Step-by-Step Math Lessons | Special Education Math Intervention | Second Grade Math Level


This Subtraction with Regrouping lesson workbook includes an example IEP goal, 46 step-by-step math lessons, 40 word problems, reviews and assessments. This evidence-based math intervention is tied to second grade standards and is great for special education math goals and tier 2 small group math interventions (RTI).

These sequential lessons are easy to teach, with enough material for 10 weeks of instruction!


Subtraction with Regrouping

These lessons teach the standard algorithm for subtracting multi-digit numbers with regrouping (borrowing).  First, students learn about the concept of regrouping and recognize when they need to borrow.  Five different “Regrouping Stories” can be used to teach the concept of regrouping. There are problem sets for two-digit, three-digit, and four-digit numbers, as well as lessons targeting borrowing across zeros.  Each section has its own word problems, review, and test.  With this one workbook, students can progress incrementally from second to third to fourth grade subtraction standards.


Word Problems

This section is a collection of paired word problems.  It contains 40 word problems with 2 versions.

Version 1:  Two-digit numbers with regrouping

Version 2:  Three-digit numbers with regrouping

There is an addition and subtraction problem on each page.  Each version contains:

  • 8 joining vs. separating problems,
  • 11 combining vs. comparing problems
  • 21 whole vs. part problems


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This PDF Download Includes:

3 Pretests
46 Lessons
3 Reviews
3 Tests

185 Pages

10 Weeks of Instruction


Students Will Be Able To:

    Subtraction with Regrouping

    • Two-digit subtraction, regroup from tens to ones
    • Two-digit subtraction, rewrite vertically to solve one-step word problems
    • Three-digit subtraction, regroup from tens to ones
    • Three-digit subtraction, regroup from hundreds to tens
    • Three-digit subtraction, regroup from both hundreds and tens
    • Three-digit subtraction, regroup with a zero in the tens place of the minuend
    • Three-digit subtraction, rewrite vertically to solve one-step word problems
    • Four-digit subtraction, regroup from thousands to hundreds
    • Four-digit subtraction, regroup with a zero in either the tens or hundreds place
    • Four-digit subtraction, regroup with zeros in both the tens and hundreds place
    • Four-digit subtraction, from 1000 and 1100
    • Four-digit subtraction, rewrite vertically to solve one-step word problems

    Addition & Subtraction Word Problems

    • Identify whether the problem is joining, separating, comparing, combining, or looking for a part
    • Decide whether to add or subtract to find the unknown
    • Write an equation to solve the problem 


      Teacher Feedback on Subtraction with Regrouping:

      ❤️ “I used this resource to teach a child from Somalia how to regroup with subtraction. The explicit instruction was instrumental in helping the child conceptualize regrouping. I also appreciate the numerous sheets available for additional practice. Thank you!” -Baudelina A.


      ❤️ “Perfect for a difficult concept...will be using forever!


      ❤️ “These were extremely helpful. Especially the subtraction across zero pages. Thanks for a great resource!”


      ❤️ So helpful! My students are subtracting with regrouping, and they never thought they would!”


      ❤️ “Absolutely fabulous resource! It outlines very specific steps to follow to help students master subtraction with regrouping. It's one of the best resources I've ever bought on TPT. Thank you!”


      ❤️ “Very great! So helpful in my special education classroom. Thank you so much! This has really changed my students’ outlook on the skill of subtracting.” -Nicole S.


      ❤️ “I can't say enough about this resource! It was a HUGE unit and provided me with weeks of instruction to do with my students. THANK YOU!”


      ❤️ “I’m using this with a small group who is ready to start regrouping! They love it! Even the ones who aren't as ready are coming, and asking to learn more too! I have a full blown math lesson going on during breakfast time now! :)”


      ❤️ “This packet is probably the most useful thing I have purchased on TPT. I love it! It has helped so many of my students.


      ❤️ “What a relief! All the work was done for me, and the students were motivated to complete the assignment! Students loved the clear step by step visuals!" -Fadwa M.


      ❤️ “This is a good resource to use for my students that need less cluttered work practice. It also has just enough problems per page to be challenging without being overwhelming for my students." -Melissa N.


      ❤️ “I loved how step-by-step this curriculum is created. Requires no prep time or preparation and provides language for the teacher which is great for my Aide to run her own centers independently." -Cassandra B.


      ❤️ “This resource is amazing!! I have used it with my 3rd grade math intervention groups and my students are actually adding and subtracting with borrowing and regrouping. I have seen such a huge growth since using these pages! I highly recommend if you are looking to work on addition and subtraction goals." -Kelsie L.


      ❤️ “AMAZING product! Used in a resource room and students and their parents kept commenting how they wished the classroom teacher used this program. HIGHLY recommend!" -Jennifer J.


      ❤️ “Fantastic additional resource for my 2nd and 3rd graders. I love the size of the font and the progressive manner that the concepts are presented. Multiple digit subtraction is a very difficult concept for my kids and this was extremely helpful." -K.R.


      ❤️ “This is SO helpful. I have been having students use this as practice and mini-lessons in conjunction with our district required program. It's been really helpful, makes sense for them, and steps between skills very logically. It saved me a bunch of time putting things together. Thank you." -The Classroom Under the Stairs


      ❤️ “My students really enjoy this math. It is easier for them to understand than the curriculum the school is using. They need something very clear and straightforward and this is IT!" -Tracey M.


      ❤️ “I love using these books. Everything is broken down and explained. I can even send them home and have their parent help them because the parent can just follow the lesson in the book." -Laura G.


      ❤️ “What a wonderful, thought out and easy to use curriculum! I appreciate that everything you need is on the student sheet and there is not a lot of prep involved. Using in Resource Room with multiple levels and lessons going at the same time, this makes teaching math so much easier!" -Filling in the Pieces


      ❤️ “My students and I love this resource! The familiar layout from day to day helps us be comfortable with doing the work independently. New concepts are introduced in small steps and with excellent, clear instructions. There is nothing unnecessary on the page. We used the No Art pages because we are in Middle School. This resource has helped get us past places where we were stuck, and helped us learn new skills fairly quickly." -Cynthia H.


      ❤️ “This has been wonderful for my high school self-contained math class!" -Simple Special Ed


      ❤️ “The repetition, clear instructions, and incremental adding of skills and information has been invaluable for my struggling students." -Kimberly D.


      ❤️ “When my son started learning math in elementary schools they allowed him to do math from left to right. Well it worked because he never had to do regrouping and borrowing. Once I realized this he was in 5th grade in an autism cluster when they started having him do numbers that would require borrowing and regrouping. I started working with him and fought to not allow teachers to have him practice his error (allowing him to do an entire worksheet incorrectly and then having him erase and do it again. It wasn't until the end of 8th grade when he would finally do math in the correct direction most of the time and he learned addition with regrouping. Now that he is home and in virtual school due to covid I am able to watch him and he was struggling. I bought this packet and started doing it with him. I am so excited that he is mastering it. I am the one getting laughed at when I don't notice the plus signs thrown in. Two digits became easy when we got to three digit he kept wanting to go 2 over or he would add 10 but not subtract it from the number next door but with all the repetition and repetition and repetition he was grasping it. When across zeros came that was another thing to overcome but we are doing it. I know when we get to the end he will have this mastered. I have used so many programs both online and on paper with my son and this is by far the best experience I have ever had and have recommended it to many teachers. I highly recommend this to all teachers with kids that aren't grasping subtraction, special kids or kids needing remediation." -Sharon D.


      ❤️ "I so much appreciate that your free placement assessment pinpointed that this was an area of need for one of my fifth grade students. Yes, the standard is below grade level, but I don't want her moving on to middle school without first becoming solid with this foundational skill! I really appreciate the version without the clip art so that she doesn't feel like it's too young for her. The repeated practice was so necessary for her to master the skill. This is a truly wonderful resource. Thank you so much!" -Susan H.


      ❤️ "I used this with my students I provide math intervention for in my classroom that are two or more levels below peers in math. I love how it teaches the steps for regrouping! I also greatly appreciate the sequential steps, added word problems to go with the skill being taught, and that the worksheets have just enough problems for the students to practice the skill, but not so much that is is overwhelming for my students. Fantastic resource!" -Larrilee L.



      Lessons Are Tied to These Standards:

      Second Grade  CCSS.MATH.CONTENT.2.NBT.B.5 

      Fluently add and subtract within 100 using strategies based on place value, properties of operations, and/or the relationship between addition and subtraction.

      Second Grade  CCSS.MATH.CONTENT.2.NBT.B.7

      Add and subtract within 1000 . . . Understand that in adding or subtracting three-digit numbers, one adds or subtracts hundreds and hundreds, tens and tens, ones and ones; and sometimes it is necessary to compose or decompose tens or hundreds.

      Third Grade   CCSS.MATH.CONTENT.3.NBT.A.2

      Fluently add and subtract within 1000 using strategies and algorithms based on place value, properties of operations, and/or the relationship between addition and subtraction.

      Fourth Grade  CCSS.MATH.CONTENT.4.NBT.B.4

      Fluently add and subtract multi-digit whole numbers using the standard algorithm

      Second Grade   CCSS.MATH.CONTENT.2.OA.A.1

      Use addition and subtraction within 100 to solve one- and two-step word problems involving situations of adding to, taking from, putting together, taking apart, and comparing, with unknowns in all positions, e.g., by using drawings and equations with a symbol for the unknown number to represent the problem.


      View More Multi-Digit Addition and Subtraction Workbooks


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      Watch a video overview of Step-by-Step Math to Mastery or read the transcript here.

      Step-by-Step Math to Mastery™ Resources:

      Make math easier to understand.

      • Help students over math hurdles with clear, sequential, scaffolded lessons.
      • Prevent overwhelm. Build student confidence.

      Make math easier to teach.

      • Save hours of planning and piecing together materials.
      • Paraeducators can deliver quality instruction independently. Open & teach.

      Reasons You'll Love Step-by-Step Math to Mastery™ Resources

      • Boosts student confidence and progress
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      • Easy to teach, paraeducator-friendly
      • Example IEP goals and shorter term objectives
      • Consistent & predictable format
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      • Tied to standards
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      • Lessons have "I Can" statements, model problems, guided practice, & independent practice
      • Each workbook can be used individually as a stand-alone intervention for that skill or they can be used together, taking students from the basics of number sense and addition in first grade all the way to dividing fractions and decimals in fifth grade.
      • Can also be used with older students (middle & high school) to help fill the gaps in their learning.


      About the Author

      Hi! I am a Special Education & Title 1 teacher interested in task analysis. My resources break tasks into small and explicit steps, reducing cognitive load for learners so they can feel successful and confident rather than overwhelmed and reluctant to try. I strive to lighten the workload of teachers by making resources as practical and easy-to-use as possible. I sincerely hope my work can benefit you and your students.

      I appreciate your support and feedback.


      Terms of Use

      Copyright © Angela Dansie, All rights reserved. This product is to be used by the original purchaser for single class use only. You may not put this product on the internet where it could be publicly found and downloaded. Copying for more than one teacher, classroom, department, school, or school system is prohibited. If you want to share this resource with colleagues, please purchase additional licenses. Failure to comply is a copyright infringement and a violation of the Digital Millennium Copyright Act (DMCA). Clipart and elements found in this PDF are copyrighted and cannot be extracted and used outside of this file without permission or license. Intended for classroom and personal use only.

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      Customer Reviews

      Based on 2 reviews
      Dana Fricke
      Great for RTI

      I used this as a RTI intervention program and it worked perfectly!

      April Furber
      Perfect for Struggling Students

      I purchased this resource to help with a student with dyscalculia who is 2-3 years behind in math. The way the skills are broken down is VERY helpful. My student is making great progress, and we will be ordering more resources later.