How to Learn Subtraction With Borrowing ➖

Subtraction with borrowing — also called regrouping — is one of the first big hurdles in early elementary math. A child who can subtract 9 − 4 easily may freeze at 13 − 5 or 42 − 18. This guide explains what borrowing means, when to use it, how to teach it calmly at home, and how to practice with free IloveMath lessons and games.

The goal is understanding, not rushing. When children see that a ten can be traded for ten ones, borrowing stops feeling like a magic trick and becomes a logical step.

What Is Borrowing in Subtraction?

Borrowing is needed when the top digit in a place (usually ones) is smaller than the bottom digit. For example, in 13 − 5, you cannot take 5 ones from 3 ones. You borrow 1 ten from the tens place, turn it into 10 ones, and then subtract.

In 13 − 5: 13 is 1 ten and 3 ones. After borrowing, you have 0 tens and 13 ones, then 13 − 5 = 8. The same idea scales to larger numbers like 52 − 27.

When Should Children Learn It?

Most children meet borrowing near the end of first grade or in second grade, after they understand numbers to 20 and place value (tens and ones).

If place value is weak, teach tens and ones first. Borrowing on top of confusion creates guessing. Our place value guide and Tens and Ones lesson are the right preparation.

A Clear Step-by-Step Method

Use the same words every time so the process becomes familiar:

1. Write the problem clearly in columns (tens under tens, ones under ones).
2. Look at the ones: can I subtract? If yes, do it. If no, borrow.
3. Borrow 1 ten from the tens place (cross out and reduce that digit by 1).
4. Add 10 to the ones digit, then subtract the ones.
5. Finish the tens column. Check with addition (the inverse operation).

At first, use blocks, drawings, or chocolate-square visuals. Move to pencil-only when the idea is solid.

Visual Tricks That Help

Draw tens as sticks or bundles of ten and ones as single squares. Physically "breaking" a ten into ten ones makes borrowing concrete.

On IloveMath, the Subtraction With Borrowing lesson walks through examples with practice and answers. Pair it with the subtraction table for lighter daily review.

Common Mistakes and How to Fix Them

Watch for these patterns:

• Subtracting the smaller from the larger regardless of position (e.g. treating 13 − 5 as 5 − 3)
• Forgetting to reduce the tens digit after borrowing
• Borrowing when it is not needed
• Rushing multi-digit problems before two-digit ones are secure

When a mistake appears, ask: "Can we take away from the ones as they are?" That question often resets the process.

A Practical Practice Plan

Try this for two weeks:

1. Days 1–3: lesson examples only, no timer (10 minutes)
2. Days 4–7: 5 written problems + check with addition
3. Week 2: subtraction table + short quiz on easier facts, then 3 borrowing problems
4. If accuracy falls, pause quizzes and return to visual examples

Falling subtraction and memory math can wait until borrowing feels comfortable. Confidence first.

How to Know It Is Working

Your child is ready to move on when they can explain borrowing in their own words and solve several two-digit problems with few errors.

Next steps: more two-digit practice, then carefully introduce harder cases (like subtracting across zero) in second grade.

Frequently Asked Questions

What is another name for borrowing?
Many schools say regrouping. It is the same idea: trade 1 ten for 10 ones so subtraction is possible.

Should we teach borrowing before place value?
No. Place value (tens and ones) should come first. Otherwise borrowing feels like empty rules.

How long does it take to learn?
Often one to three weeks of short daily practice, depending on how strong number sense already is.

Are online games enough?
Games help with repetition. Combine them with the IloveMath lesson and some paper practice for school-ready writing.

What if my child gets upset?
Stop, switch to easier subtraction without borrowing, and return tomorrow. Calm success rebuilds motivation.