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MathematicsGrade 2· U.S. National — Common Core & NGSS
Aligned to:Common Core State Standards (Math)

Subtract Two-Digit Numbers Using Place Value

Students use tens, ones, drawings, and equations to subtract two-digit numbers within 100 and explain their reasoning.

Subtract Two-Digit Numbers Using Place Value

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Review Tens and Ones

Two-digit numbers are made of tens and ones. In the number 47, the digit 4 means 4 tens, or 40. The digit 7 means 7 ones. Altogether, 40 + 7 = 47. Place value helps us see how numbers can be taken apart and put back together. To subtract, line up tens with tens and ones with ones. For example, think about 47 − 20. Start with 4 tens and 7 ones. Take away 2 tens. There are 2 tens and 7 ones left, so 47 − 20 = 27. Say the answer using place value: 2 tens and 7 ones make 27.

A place-value chart shows 47 as four tens rods and seven ones cubes, with two tens crossed out to leave 27.
A place-value chart shows 47 as four tens rods and seven ones cubes, with two tens crossed out to leave 27.Source: Illustrated for this lesson

Model Subtraction with Base-Ten Blocks

Base-ten blocks can show subtraction, including when you need to regroup. Model 52 − 27. Build 52 with 5 tens rods and 2 ones cubes. You need to remove 7 ones, but there are only 2 ones. Trade 1 tens rod for 10 ones cubes. Now the model has 4 tens and 12 ones, which is still 52. Remove 7 ones from 12 ones, leaving 5 ones. Then remove 2 tens from 4 tens, leaving 2 tens. The remaining blocks show 2 tens and 5 ones. Therefore, 52 − 27 = 25. Regrouping changes how the number is represented, but it does not change its value.

Base-ten blocks show 52 regrouped into four tens and twelve ones, with 27 removed and 25 remaining.
Base-ten blocks show 52 regrouped into four tens and twelve ones, with 27 removed and 25 remaining.Source: Illustrated for this lesson

Draw Place-Value Representations

You can draw quick pictures instead of using blocks. Draw a long line for each ten and a small dot for each one. To solve 64 − 31, draw 6 tens lines and 4 ones dots. The number being subtracted has 3 tens and 1 one. Cross out 1 ones dot, leaving 3 ones dots. Then cross out 3 tens lines, leaving 3 tens lines. Your drawing now shows 3 tens and 3 ones, which equals 33. Therefore, 64 − 31 = 33. Keep the tens and ones in separate columns so your work is easy to read. Cross out only what the second number tells you to remove.

A two-column drawing shows six tens lines and four ones dots, with three tens and one one crossed out to leave 33.
A two-column drawing shows six tens lines and four ones dots, with three tens and one one crossed out to leave 33.Source: Illustrated for this lesson

Connect Models to Equations

A place-value model matches an equation. Solve 73 − 48. The model begins with 7 tens and 3 ones. Because 3 ones are not enough to remove 8 ones, regroup 1 ten as 10 ones. Now 73 is shown as 6 tens and 13 ones. In an expanded equation, write 73 as 60 + 13 and 48 as 40 + 8. Subtract the ones: 13 − 8 = 5. Subtract the tens: 60 − 40 = 20. Combine the parts: 20 + 5 = 25. So, 73 − 48 = 25. The blocks, drawings, and equations all show the same place-value thinking.

A place-value model and matching expanded equation show 73 regrouped as 60 plus 13 and reduced by 40 plus 8 to make 25.
A place-value model and matching expanded equation show 73 regrouped as 60 plus 13 and reduced by 40 plus 8 to make 25.Source: Illustrated for this lesson

Practice and Explain

Solve 71 − 26 using place value, and explain each step. Begin with 7 tens and 1 one. You cannot remove 6 ones from 1 one, so trade 1 ten for 10 ones. Now you have 6 tens and 11 ones. Remove 6 ones, leaving 5 ones. Remove 2 tens, leaving 4 tens. The difference is 4 tens and 5 ones, or 45. You can explain, “I regrouped 71 as 6 tens and 11 ones. I subtracted 2 tens and 6 ones. I had 4 tens and 5 ones left.” Check with addition: 45 + 26 = 71. This confirms that 71 − 26 = 45.

A place-value picture shows 71 regrouped into six tens and eleven ones, then 26 removed to leave 45, with an addition check.
A place-value picture shows 71 regrouped into six tens and eleven ones, then 26 removed to leave 45, with an addition check.Source: Illustrated for this lesson

Complete an Exit Check

Try this problem on your own: 62 − 38. Draw 6 tens and 2 ones. Since you cannot remove 8 ones from 2 ones, regroup 1 ten as 10 ones. You now have 5 tens and 12 ones. Cross out 8 ones, leaving 4 ones. Cross out 3 tens, leaving 2 tens. The answer is 2 tens and 4 ones, or 24. Record the equation 62 − 38 = 24. Then write one sentence explaining your work. You might write, “I traded 1 ten for 10 ones, subtracted the tens and ones, and found 24.” Check your answer using addition: 24 + 38 = 62.

A completed exit-check drawing shows 62 regrouped into five tens and twelve ones, with 38 crossed out to leave 24 and an addition check.
A completed exit-check drawing shows 62 regrouped into five tens and twelve ones, with 38 crossed out to leave 24 and an addition check.Source: Illustrated for this lesson