Grade 3 Subtraction: 2-Digit Subtraction with Borrowing

Learn to borrow when subtracting

What You'll Learn

Understand when to borrow (regroup)
Borrow from tens to ones
Verify answers with addition

📖Borrowing (Regrouping)

When the ones digit being subtracted is larger, we borrow. 52 - 28: We can't do 2 - 8, so borrow 1 ten. Now it's 12 - 8 = 4. Then 4 - 2 = 2. The answer is 24.

💡

Cross out the tens digit and write 1 less. Add 10 to the ones digit. Then subtract!

Worked examples

Real problems from the practice worksheets, solved one step at a time.

Example 1
61 − 38 = ?
1. Look at the ones place: 1 − 8
2. 1 is less than 8, so we need to regroup (borrow).
3. Borrow 1 ten from 6 tens, leaving 5 tens.
4. 1 becomes 11 ones.
5. Now subtract the ones: 11 − 8 = 3
6. Subtract the tens: 5 − 3 = 2
7. The answer is 23.
Answer: 23
Example 2
70 − 49 = ?
1. Look at the ones place: 0 − 9
2. 0 is less than 9, so we need to regroup (borrow).
3. Borrow 1 ten from 7 tens, leaving 6 tens.
4. 0 becomes 10 ones.
5. Now subtract the ones: 10 − 9 = 1
6. Subtract the tens: 6 − 4 = 2
7. The answer is 21.
Answer: 21
Example 3
96 − 88 = ?
1. Look at the ones place: 6 − 8
2. 6 is less than 8, so we need to regroup (borrow).
3. Borrow 1 ten from 9 tens, leaving 8 tens.
4. 6 becomes 16 ones.
5. Now subtract the ones: 16 − 8 = 8
6. Subtract the tens: 8 − 8 = 0
7. The answer is 8.
Answer: 8