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Subtracting 3 Digit Numbers with Regrouping: Class 2 Practice

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How to Solve 3 Digit Subtraction Problems with Regrouping (Borrowing)

Help your child master three-digit subtraction with this easy-to-use Subtract 3 Digit Numbers with Regrouping worksheet. Designed for Class 2 students, this printable resource guides young learners through subtraction where regrouping (borrowing) is needed.


With step-by-step problems, place value activities, and visuals, students build skills in subtraction with borrowing and improve their understanding of hundreds, tens, and ones. Each sum follows an age-appropriate layout, making practice stress-free at home or in class.


Perfect for homework, exam revision, or daily maths lessons, this worksheet is a valuable tool for boosting confidence and checking progress with the included answer key. Ideal for Grade 2 maths and concept review.

How This Worksheet Helps You Learn?

This Class 2 Maths worksheet provides focused practice on how to subtract 3 digit numbers with regrouping and borrowing. The structured exercises and child-friendly layout help students build fluency in column subtraction, encourage place value thinking, and ensure they understand regrouping when the top digit is smaller. With a downloadable PDF format, the worksheet is perfect for printable practice at home or in class, making 3-digit subtraction sums easier and more engaging.


Designed to suit young learners, this worksheet helps children strengthen subtraction concepts such as place value and borrowing from tens or hundreds. All problems offer a step-by-step approach, encouraging accuracy and independent learning. The included answer key lets parents and students quickly check progress, while visual aids ensure concept clarity during 3-digit subtraction with regrouping.


Usage Tips for Parents and Teachers

  • Print the worksheet PDF for regular revision or homework assignments, focusing on regrouping subtraction problems.
  • Guide your child through the example, then let them attempt column subtraction independently.
  • Use place value blocks or visual tools alongside the worksheet to support understanding of borrowing steps.
  • Check answers together using the answer key for immediate feedback and learning reinforcement.


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What You Learned

On this page, you explored subtraction of 3 digit numbers with regrouping through easy-to-follow column sums and visual aids. The worksheet offers stepwise practice in class 2 maths, reinforcing skills in subtraction with borrowing and place value understanding. With clear instructions and answers, students can build confidence and accuracy while preparing for exams or mastering printable subtraction worksheet practice. This resource is ideal for young learners practicing subtraction sums with regrouping in a structured, supportive format.

FAQs on Subtracting 3 Digit Numbers with Regrouping: Class 2 Practice

1. How do you subtract 3-digit numbers with regrouping?

To subtract 3-digit numbers with regrouping, you align the numbers in columns and subtract from right to left, borrowing from the next higher place value if the top digit is smaller. This process is also known as subtraction with borrowing.

  • Step 1: Align the numbers by place value (hundreds, tens, ones).
  • Step 2: Start with the ones column. If needed, borrow 1 ten (which becomes 10 ones) from the tens column.
  • Step 3: Move to the tens column. If needed, borrow 1 hundred (which becomes 10 tens) from the hundreds column.
  • Step 4: Subtract the hundreds column to find the final difference.

2. What is regrouping in 3-digit subtraction?

Regrouping in 3-digit subtraction is the process of exchanging one unit from a higher place value for ten units of the next lower place value to make subtraction possible. It is commonly called borrowing and is a key concept for Class 2 maths.

  • For example, you can regroup 1 hundred into 10 tens.
  • Similarly, you can regroup 1 ten into 10 ones.
  • This is done when the digit in the minuend (the top number) is smaller than the digit in the subtrahend (the bottom number) in any column.

3. How do you teach subtraction with tens and ones for Grade 2?

You can teach subtraction with tens and ones to a Grade 2 student by using visual aids and focusing on the concept of place value before introducing column subtraction. Practice with a subtraction worksheet pdf helps reinforce the concept.

  • Start with place value blocks (hundreds, tens, and ones) to show the physical act of 'borrowing'.
  • Explain that 1 ten is the same as 10 ones.
  • Use simple 3-digit subtraction sums to practice the regrouping step-by-step.
  • Progress to column subtraction once the student understands the regrouping concept visually.

4. What are the steps for subtraction with regrouping?

The main steps for subtraction with regrouping involve checking each place value column and borrowing from the column to the left when necessary. These steps are crucial for solving subtraction sums for Class 2 with borrowing.

  1. Align Numbers: Write the larger number above the smaller number, aligning the hundreds, tens, and ones columns.
  2. Subtract the Ones: If the top digit is smaller than the bottom digit, borrow 1 ten from the tens place.
  3. Subtract the Tens: Subtract the tens, remembering to reduce the top digit if you borrowed from it. Borrow from the hundreds place if needed.
  4. Subtract the Hundreds: Subtract the final column to get the difference.

5. Does this Class 2 maths worksheet include an answer key?

Yes, this printable subtraction worksheet for Class 2 includes a detailed answer key for all questions. The answer key helps parents and teachers quickly check the 3-digit subtraction sums with answer and guide students where they made mistakes.

6. Is this 3-digit subtraction worksheet printable?

Absolutely. This regrouping subtraction worksheet is designed as a downloadable and printable PDF. Its format is optimized for easy printing, making it perfect for at-home practice, homework, or classroom use for Grade 2 students.

7. What skills does this subtraction with borrowing worksheet build?

This worksheet helps Class 2 students build several essential maths skills beyond just finding the right answer. It focuses on the core mechanics of three digit subtraction with borrowing.

  • Place Value Understanding: Reinforces the relationship between hundreds, tens, and ones.
  • Problem-Solving: Teaches a logical, step-by-step process for solving complex problems.
  • Numerical Fluency: Improves speed and accuracy in performing subtraction.
  • Conceptual Clarity: Solidifies the concept of regrouping, not just memorizing steps.

8. How do you solve 3-digit subtraction sums with borrowing for Class 2?

To solve 3-digit subtraction sums with borrowing for Class 2, focus on one column at a time, starting from the right. For example, to solve 425 – 187:

  1. Ones Place: You can't subtract 7 from 5. Borrow 1 ten from the 2 tens, leaving 1 ten. The ones place becomes 15. Now, 15 - 7 = 8.
  2. Tens Place: You can't subtract 8 from 1. Borrow 1 hundred from the 4 hundreds, leaving 3 hundreds. The tens place becomes 11. Now, 11 - 8 = 3.
  3. Hundreds Place: Subtract the remaining hundreds: 3 - 1 = 2.
  4. The final answer is 238.

9. Can this worksheet be used on a tablet?

Yes, this subtraction worksheet PDF is mobile and tablet-friendly. You can download the file and use it on a digital device with an annotation app, allowing students to write their answers directly on the screen without needing to print.

10. Why is regrouping important in subtraction?

Regrouping is important because it is a fundamental technique that allows us to subtract numbers when a digit in the top number (minuend) is smaller than the corresponding digit in the bottom number (subtrahend). Without understanding regrouping (or borrowing), it would be impossible to correctly solve most 3-digit subtraction problems and more complex calculations.