Print this template and place in a plastic sleeve for children to write subtraction problems onto, to visualize borrowing.

Watch this video lesson on borrowing to help children understand how to send digits to the bank to make change.

Borrowing in Subtraction Video Tutorial

How Far From Ten?

Use this sheet to teach children how to mentally subtract two-digit numbers, when the tens place has a difference of only 1.

Addition/Subtraction Arrows

Use these arrow boxes with the hundreds chart to help children remember how to add and subtract 8, 9, 11 & 12.

Hundreds Charts Up to 1,000

Use these hundreds charts to help children visualize relationships between numbers as they practice adding and subtracting numbers.


Use this project to wrap up a unit on subtraction with regrouping. You can take time to discuss city planning, read a book about different roles in a city, or assign each page to a student who already has high interest in a particular topic listed, (and thus much of the background knowledge needed to write a math question related to the topic). You can also use this to follow a Social Studies lesson on city planning, with students who are already familiar with regrouping in subtraction.

To add a STEAM element, have children use empty tissue boxes and recyclable/scrap materials to design a diorama. When put all together, the dioramas will create a miniature town: Subtractionville.