Subtraction with Borrowing: How to Help Your Child Master Regrouping

You're sitting at the kitchen table helping with homework. Your child writes 52 - 38 = 26. You know something's wrong, but they insist they did it right. "I subtracted 2 from 8 and got 6, then 3 from 5 and got 2!"

Sound familiar? You've just witnessed the most common subtraction mistake in elementary math.

The "Big vs Small" Mistake: Why Kids Get It Wrong

Here's what's happening in your child's mind: they see two numbers in each column and automatically subtract the smaller from the larger. It makes perfect sense to them. After all, you can't take 8 away from 2, right?

The mistake looks like this:

For 52 - 38:

• Ones column: "2 is smaller than 8, so I'll do 8 - 2 = 6"
• Tens column: "3 is smaller than 5, so I'll do 5 - 3 = 2"
• Answer: 26 (Wrong! The correct answer is 14)

This error is so common it has a name among math teachers: "smaller from larger" syndrome. And it's completely logical from a child's perspective. They're trying to avoid negative numbers, which they haven't learned yet.

The problem? They don't understand that position matters. In subtraction, you must subtract the bottom number from the top number, even when the top digit is smaller.

That's where borrowing (or regrouping) comes in.

The Vocabulary: Regrouping vs Borrowing

Before we go further, let's clear up the terminology confusion.

Regrouping and borrowing mean exactly the same thing. They're two different words for the identical mathematical process.

• Borrowing is the older, more intuitive term. We "borrow" 1 ten from the tens place and give it to the ones place.
• Regrouping is the newer, more mathematically accurate term. We're regrouping 1 ten into 10 ones.

Most teachers now use "regrouping" because it better describes what's actually happening. But many parents learned "borrowing" and find it easier to explain. Use whichever term your child's teacher uses to avoid confusion.

For this article, we'll use both terms interchangeably so you're comfortable with either.

Visual Explanations That Actually Work

The key to fixing the "big vs small" mistake is helping your child understand when and how to borrow. Here are three proven methods.

Method 1: The Subtraction Rhyme

Kids remember rhymes. This simple poem has helped thousands of students master borrowing:

"More on top? No need to stop. More on the floor? Go next door and get 10 more."

Let's break it down:

• "More on top?" - Is the top digit bigger than the bottom digit?
• "No need to stop" - If yes, just subtract normally
• "More on the floor?" - Is the bottom digit bigger than the top digit?
• "Go next door and get 10 more" - If yes, borrow from the next column

Example: 52 - 38

1. Look at the ones column: 2 (top) and 8 (bottom)
2. "More on top?" No, 2 is less than 8
3. "More on the floor? Go next door and get 10 more"
4. Borrow 1 ten from the 5, making it 4
5. Add 10 to the 2, making it 12
6. Now subtract: 12 - 8 = 4
7. Then: 4 - 3 = 1
8. Answer: 14

Have your child recite this rhyme every time they do subtraction. It becomes automatic.

Method 2: Money Makes It Real (Dimes and Pennies)

Money is something kids understand. Use it to make borrowing concrete.

Setup: Get real coins or draw them. Dimes represent tens, pennies represent ones.

Example: 52 - 38

1. Show 52 cents: 5 dimes and 2 pennies
2. "We need to take away 8 pennies, but we only have 2. What do we do?"
3. "Let's trade 1 dime for 10 pennies!" (This is borrowing)
4. Now we have: 4 dimes and 12 pennies
5. Take away 8 pennies: 12 - 8 = 4 pennies left
6. Take away 3 dimes: 4 - 3 = 1 dime left
7. Count what's left: 1 dime and 4 pennies = 14 cents

This method shows that borrowing isn't magic. It's just exchanging one form of value for another.

Method 3: The Cross-Out Method (Visual Tracking)

Some kids need to see the borrowing process on paper.

Example: 52 - 38

Write the problem vertically. Cross out the 5 in the tens place and write 4 above it. Cross out the 2 in the ones place and write 12 above it. Now subtract: 12 - 8 = 4, and 4 - 3 = 1. Answer: 14.

Steps:

1. Cross out the 5 in the tens place, write 4 above it
2. Cross out the 2 in the ones place, write 12 above it
3. Now subtract: 12 - 8 = 4, and 4 - 3 = 1

The cross-outs help kids track what they've changed. It prevents the common error of forgetting to reduce the tens digit after borrowing.

Free Resources to Practice

Understanding the concept is step one. Fluency comes from repetition. Your child needs to practice enough that borrowing becomes automatic.

Start with the basics first. Before tackling borrowing, make sure your child can handle subtraction without regrouping. This builds confidence and reinforces basic subtraction facts.

[INSERT LINK: 2-Digit Subtraction (No Regrouping) Worksheets] - Start here to check their basic facts and column subtraction skills.

Once they're comfortable with no-regrouping problems, it's time for the real challenge.

[INSERT LINK: 2-Digit Subtraction with Regrouping Worksheets] - Ready for the hard stuff? Create unlimited practice sheets here. These worksheets gradually increase in difficulty, helping your child build confidence.

Practice schedule that works:

• Week 1-2: No regrouping problems only (build foundation)
• Week 3-4: Mix of 70% no regrouping, 30% with regrouping
• Week 5-6: Mix of 50/50
• Week 7+: Primarily regrouping problems

The key is gradual progression. Don't rush to all-regrouping problems too quickly.

3 Fun Games to Practice Subtraction

Worksheets are essential, but games make practice enjoyable. Here are three offline activities that reinforce borrowing skills:

Game 1: Subtraction War (Card Game)

What you need: Deck of cards (remove face cards, Aces = 1)

How to play:

• Each player flips two cards and makes a 2-digit number
• Player with the larger number subtracts the smaller number
• If borrowing is needed, they get a bonus point
• First to 10 points wins

This game makes kids want to get borrowing problems because they're worth more points.

Game 2: Store Keeper

What you need: Play money (or real coins), small items with price tags

How to play:

• Give your child 75 cents in dimes and pennies
• They "buy" items (prices like 38 cents, 47 cents)
• They must figure out their change using subtraction
• They physically trade dimes for pennies when needed

This reinforces the money method while making math practical.

Game 3: Race to Zero

What you need: Paper, pencil, die

How to play:

• Both players start at 99
• Take turns rolling the die and subtracting that number
• Must show their work with borrowing when needed
• First to reach exactly zero wins (can't go below)

This game provides tons of practice in a competitive, fun format.

Common Questions Parents Ask

Q: How do I explain subtraction with zeros (e.g., 200 - 45)?

A: This is the trickiest type of borrowing because you have to borrow across multiple zeros. Here's the step-by-step:

Example: 200 - 45

Think of 200 as 20 tens and 0 ones (ignore the hundreds for a moment).

1. You can't subtract 5 from 0, so you need to borrow
2. But the tens place is also 0! So borrow from the hundreds
3. The 2 hundreds becomes 1 hundred
4. That gives you 10 tens (write 10 in the tens place)
5. Now borrow 1 ten for the ones place
6. The 10 tens becomes 9 tens
7. The 0 ones becomes 10 ones
8. Now subtract: 10 - 5 = 5, and 9 - 4 = 5, and 1 - 0 = 1
9. Answer: 155

Pro tip: Practice with money again. "You have 2 dollar bills. You need to pay 45 cents. First, break a dollar into 10 dimes. Then break a dime into 10 pennies."

Q: My child keeps forgetting to reduce the number they borrowed from. Help!

A: This is extremely common. Try these strategies:

• Use the cross-out method (shown earlier) so they can see what they've changed
• Use different colors - cross out in red, write new numbers in blue
• Say it out loud - "I'm taking 1 from the 5, so 5 becomes 4"
• Check their work - After solving, add the answer to the bottom number. It should equal the top number

Q: How long until my child masters borrowing?

A: Most children need 6-8 weeks of consistent practice (15 minutes daily) to become fluent with borrowing. Some grasp it faster, others need more time. The key indicators of mastery:

• They can identify when borrowing is needed without prompting
• They remember to reduce the borrowed-from digit
• They can explain the process to you
• They get 90% accuracy on mixed problems

Be patient. This is genuinely one of the hardest concepts in elementary math.

Why This Skill Matters

Mastering subtraction with borrowing isn't just about getting homework right. This skill:

• Builds logical thinking - Following multi-step procedures strengthens executive function
• Prepares for algebra - Understanding place value and regrouping is essential for later math
• Develops persistence - Working through challenging problems builds mathematical confidence
• Enables real-world math - Making change, calculating discounts, measuring ingredients
• Creates foundation for decimals - The same borrowing concept applies to decimal subtraction

Moving Forward

The "big vs small" mistake isn't a sign your child is bad at math. It's a sign they're thinking logically but haven't yet grasped the positional nature of our number system.

With the right tools - rhymes, visual aids, money examples, and plenty of practice - your child will overcome this hurdle.

Your action plan:

1. Teach the rhyme - "More on top? No need to stop. More on the floor? Go next door and get 10 more"
2. Use money - Make it concrete with dimes and pennies
3. Practice systematically - Start with no-regrouping problems, then gradually add borrowing
4. Play games - Make practice fun with the activities above
5. Be patient - This takes time. Celebrate progress, not perfection

Remember: every child who's ever mastered subtraction struggled with borrowing at first. With your support and the right practice, your child will get there too.

Ready to start? Grab those worksheets and begin with the no-regrouping problems today. Your child's confidence is about to grow.