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Subtraction with Regrouping: Step by Step

Column subtraction starts with the ones and moves left. When a top digit is smaller than the digit below it, 1 is regrouped from the next place: the digit to the left goes down by 1 and the small digit gains 10.

In the worked example the regrouped digits are crossed out and their new values written above, a common way to keep track of the regrouping.

When is it taught?

Worked example: 7352 − 2816

Problem
Worked solution

Left: the problem. Right: the worked answer with regrouping marks, as in our answer keys.

Step by step

  1. 1Ones: 2 is less than 6, so regroup 1 ten as 10 ones: 12 − 6 = 6.
  2. 2The tens digit 5 gave 1 to the right and is now 4. Tens: 4 − 1 = 3.
  3. 3Hundreds: 3 is less than 8, so regroup 1 thousand as 10 hundreds: 13 − 8 = 5.
  4. 4The thousands digit 7 gave 1 to the right and is now 6. Thousands: 6 − 2 = 4.
  5. 5The difference is 4536.
  6. 6Check by adding: 4536 + 2816 = 7352.

Common mistakes

Printable subtraction practice

Curriculum basis