Subtraction without borrowing
Level 1 sets two- and three-digit subtractions where every top digit is larger than the one below (785 − 342): clean practice of the method.
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Guide: column subtraction worksheets
Subtraction with borrowing (exchanging) is the written method many pupils find hardest, above all when the top number has zeros. This subtraction worksheet generator makes new subtractions every time, by level: no borrowing, borrowing once or twice, borrowing across zeros, and five-digit numbers. All on the 4 mm squares, so the columns stay straight.
- For
- Elementary 1st, 2nd, 3rd, 4th (ages 6-9)
- Subject
- Mathematics › Arithmetic
- Includes
- Student sheet and answer key
- Format
- A4, to print or save as PDF; new exercises every time
- Price
- Free, no sign-up
- Available in
- Catalan, Spanish, English
Student worksheet 
Answer key Subtraction with borrowing
Level 2 sets three- and four-digit subtractions with one or two exchanges (4,315 − 1,849). The answer key shows where each column borrows.
Borrowing across zeros
Level 3 puts zeros in the top number (5,004 − 2,368, 7,030 − 2,455), the case most mistakes come from: pupils must exchange across the zeros.
Custom level
Choose the digits of each number (up to 7) and whether subtractions borrow never, sometimes or across zeros. The random level mixes subtractions within the limits you set.
A4 sheet and answer key
8 to 20 subtractions per sheet. The answer key solves each one with the exchanges in colour, so marking is quick.
Frequently asked questions about subtraction worksheets
When do children learn subtraction with borrowing?
Two-digit subtraction with exchanging usually comes in Year 3, and three- and four-digit column subtraction with zeros in Years 3 and 4.
Why is subtracting across zeros so hard?
Because when a column cannot be subtracted and the next one is a zero, pupils have to exchange from the column after that and turn the zero into a 9. Level 3 sets exactly these subtractions so they can practise them.
How do I save it as a PDF?
Click “Print”, choose the worksheet, the answer key or both, and pick “Save as PDF” in the print window.
Can the answer be negative?
No. The top number is always the larger one. Subtraction with negative numbers is in integer operations.
Can I put subtraction and addition on one sheet?
Yes. Add subtractions and then addition or any other exercise to the same sheet.
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