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Addition and Subtraction; Subtracting With Regrouping Load accessible movie player Whoops! Looks like we had a problem playing your video. Refresh the page to try ... Second and third graders are learning an important maths concept: subtraction! This worksheet is packed with two-digit subtraction problems that require students to use regrouping to find the difference between two numbers. In two-digit subtraction, regrouping is borrowing one ten from the tens place to do an operation. Jan 15, 2013 · Chapter 5 is 2 digit subtraction. Since Go Math is aligned with the Common Core there are quite a few strategies to begin this chapter before we head into regrouping full force. We practiced with manipulatives and I wanted to make sure that the students really understood what it meant to take a ten and break it up into ones.