Lesson 3 of 12

➖ Subtraction with Regrouping

🎯 3rd Grade ⏱ ~25 minutes 🟢 Beginner

What You'll Learn

  • How to subtract using borrowing (regrouping)
  • What to do when the top digit is smaller than the bottom
  • How to check subtraction using addition

When You Need to Borrow

Sometimes the digit you are subtracting from is smaller than the digit you are subtracting. That is when you borrow from the next column.

Example: 72 - 38

  1. Ones: 2 - 8. We can't do this! Borrow 1 ten from the tens column.
  2. Now ones = 12 - 8 = 4. Tens column is now 6 (was 7, gave 1 away).
  3. Tens: 6 - 3 = 3.
  4. Answer: 34
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Check Your Work!

Always verify subtraction by adding your answer back: 34 + 38 = 72 ✓. If it equals the original number, your subtraction is correct!

Subtracting Across Zero

Numbers with zeros in the middle (like 305 - 148) require borrowing across two columns. Take it one column at a time — borrow from the hundreds when the tens is 0.

305 - 148: borrow from hundreds to make tens = 10, then borrow from tens for ones. Work carefully column by column.

Quick Check

1. 72 - 38 = ?

A44
B34
C36

2. How do you check that a subtraction answer is correct?

ASubtract again
BAdd the answer back to what you subtracted
CMultiply the numbers

3. What do you do when the top digit in a column is smaller?

ASkip that column
BBorrow from the next column to the left
CBorrow from the next column to the right