Subtraction worksheets
Twenty two-digit subtraction problems — larger number always on top, answer key included.
Best fit: 1st–2nd grade · Answer key included · Free, no sign-up
Answer key
The same sheet with every answer shown in blue — print it for marking, or hand it over for self-checking.
About these worksheets
These vertical subtraction problems keep every answer positive (the bigger number is always on top), matching how subtraction is taught in 1st and 2nd grade. The set mixes problems that need regrouping — borrowing from the tens — with ones that don’t, which is exactly the discrimination students need to practise: the skill isn’t borrowing, it’s noticing when to borrow.
Need a different set?
The generator makes unlimited versions of this worksheet — choose the operation and difficulty, and every click is a brand-new sheet with its own answer key.
Frequently asked questions
Do these include borrowing (regrouping)?
Some do, some don’t — mixed on purpose. Spotting whether the ones column needs a borrow is the actual skill being practised.
Will any answers be negative?
No. The larger number is always on top, so every difference is zero or positive — appropriate for primary grades.
Can I get easier or harder sheets?
Yes — the generator makes single-digit, two-digit or three-digit subtraction sets instantly, each with an answer key.