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3-digit subtraction with borrowing worksheets

Often Grade 2 to Grade 3 · change any setting below

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US Letter 8.5 × 11 in · 2 parts

3-Digit Subtraction with Borrowing

Name
Date

Subtract. Write each difference on the line.

  1. 1.927 − 789 =
  2. 2.812 − 356 =
  3. 3.966 − 728 =
  4. 4.520 − 270 =
  5. 5.503 − 342 =
  6. 6.918 − 860 =
  7. 7.913 − 796 =
  8. 8.835 − 174 =
  9. 9.290 − 181 =
  10. 10.950 − 168 =
  11. 11.687 − 638 =
  12. 12.771 − 414 =
  13. 13.223 − 204 =
  14. 14.718 − 173 =
  15. 15.825 − 792 =

MathSheetGo · Sheet #734Please review before classroom use

These sheets give students three-digit subtraction problems where at least one column needs borrowing (also called regrouping or trading). The larger number is always on top, so every answer is zero or more. Some problems need borrowing in one column and some in two, which matches what students will see in real work.

When to use it

Use this sheet when students can already subtract 2-digit numbers with borrowing and understand that 1 hundred is the same as 10 tens. It works well as a check before a unit test, for small-group help with students who borrow in the wrong column, or as review at the start of a new school year.

Teaching tips

  • Have students check each column from right to left before they start: “Is the top digit smaller? Then I need to borrow.”
  • Model borrowing across a zero, like 402 − 158, with base-ten blocks. This is the hardest case for most students.
  • Ask students to cross out and rewrite the borrowed digits neatly. Messy borrowing causes many of the mistakes.
  • Teach students to check with addition: the answer plus the number they subtracted should equal the top number.
  • Watch for the “smaller from larger” mistake, where a student subtracts the top digit from the bottom digit instead of borrowing.

How to print this worksheet

  1. Check the settings above. They are already set for 3-digit subtraction with borrowing.
  2. Pick 10, 15, 20 or 30 problems, a title, and the name or date lines you want.
  3. Choose US Letter or A4 to match the paper in your printer.
  4. Press Download PDF for a file you can save and reuse, or Print to send it straight to your printer.
  5. Keep the answer key page for yourself. The sheet number in the footer lets you make the exact same sheet again later.

What comes next

After students are confident, set Borrowing to “Any” so they have to decide whether each column needs it. From there, move on to 4-digit subtraction in your main curriculum, or connect subtraction to word problems about comparing and finding differences. Students who still struggle can go back to the 2-digit version first.

Frequently asked questions

Does every problem require borrowing?
Yes. With Borrowing set to “Required”, each problem has at least one column where the top digit is smaller than the bottom digit.
Can the answer be negative?
No. The larger number is always placed first, so differences are always zero or more.
Are there problems with zeros in the top number?
Sometimes, because problems are chosen at random within the 100–999 range. To focus on borrowing across zeros, add a few hand-written problems like 400 − 167 or 503 − 248 to the sheet.

Worksheets are generated automatically and checked by automated tests, but please review each sheet before using it in class.

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