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Subtraction of 3-Digit Numbers with Regrouping

Subtraction of 3-digit numbers with regrouping  are explained here with examples.

As you borrow from the tens column, you can borrow from the hundreds column also.

REMEMBER:

1 ten = 10 ones

1 hundred = 10 tens

What is Regrouping in Subtraction?

Regrouping in subtraction is the process of taking 1 from a higher place value and adding it to the next lower place value when the digit being subtracted is larger than the digit above it.

Regrouping is also called borrowing.


Simple Definition:

Regrouping in subtraction means exchanging 1 ten for 10 ones, or 1 hundred for 10 tens, when the top digit is smaller than the bottom digit. This process is also called borrowing.

Steps for Subtracting 3-Digit Numbers with Regrouping:

To subtract 3-digit numbers with regrouping, follow these simple steps:

  • Write the numbers in columns.
  • Start subtracting from the ones place.
  • Regroup (borrow) if the top digit is smaller.
  • Move to the tens place and regroup if needed.
  • Subtract the hundreds place.
  • Write the final answer.


Solved Examples of 3-Digit Subtraction with Regrouping:

1. Subtract 674 - 458

Step I: Arrange the numbers vertically.

Step II: Subtract the ones column. Since, 8 > 4 and we cannot subtract 8 from 4. So, we regroup 7 tens and 4 ones. Now, 7 tens + 4 ones = 6 tens and 14 ones. 14 – 8 = 6 ones

Step III: Subtract the tens column. 6 – 5 = 1 tens

Step IV: Subtract the hundreds column. 6 – 4 = 2 hundreds.
Subtraction of 3-Digit Numbers with Regrouping

Thus, 674 – 458 = 216


2. Subtract 747 - 489.

Step I: Arrange the numbers vertically.

Step II: Subtract the ones column. Since, 9 > 7 and we cannot subtract 9 from 7. So, we regroup 4 tens and 7ones. Now, 4 tens + 7 ones = 3 tens and 17 ones. 17 – 9 = 8 ones

Step III: Subtract the tens column. Since, 1 ten is regrouped by ones column, so we are left with 4 – 1 = 3 tens. We cannot subtract 8 from 3. So, we regroup 7 hundreds and 3 tens. Now, 7 hundreds + 3 tens = 6 hundreds and 13 tens.  13 – 8 = 5 tens

Step IV: Subtract the hundreds column. 6 – 4 = 2 hundreds.
Subtracting of 3-Digit Numbers with Regrouping

Thus, 747 - 489 = 258


3. Let us subtract 256 from 384.

Write the numbers one below the other as shown.

3-Digit Number Subtraction with Regrouping

Step I: Subtract the ones.

But 6 ones cannot be taken away from 4 ones.

So, borrow 1 ten from 8 tens.

7 tens remain in place of 8 tens.

Cross out 8 and write 7.

Regroup: 1 ten (borrowed) with 4 ones = 14 ones

14 ones - 6 ones = 8 ones

Write 8 in the ones place.


Step II: Subtract the tens.

7 tens (remaining) - 5 tens = 2 tens

Write 2 in the tens place.


Step III: Subtract the hundreds.

3 hundreds 2 hundreds = 1 hundred

Write 1 in the hundreds place.

The difference is 128.


4. Let us subtract 173 from 649.

Write the numbers one below the other as shown.

3-Digit Subtraction with Regrouping

Step I: Subtract the ones.

9 ones - 3 ones = 6 ones

Write 6 in the ones place.


Step II: Subtract the tens.

But 7 tens cannot be taken away from 4 tens.

So, borrow 1 hundred from 6 hundreds.

5 hundreds remain in place of 6 hundreds.

Cross out 6 and write 5.

Regroup: 1 hundred (borrowed) with 4 tens = 14 tens

14 tens -7 tens = 7 tens

Write 7 in the tens place.


Step III: Subtract the hundreds.

5 hundreds (remaining) - 1 hundred = 4 hundreds

Write 4 in the hundreds place.


The difference is 476.


5. Let us subtract 245 from 732.

Here we need to regroup twice.

Write the numbers one below the other as shown.

3-Digit Subtraction with Regroup Twice

Step I: Subtract the ones.

But 5 ones cannot be taken away from 2 ones.

So, borrow 1 ten from 3 tens.

2 tens remain in place of 3 tens.

Cross out 3 and write 2.

Regroup: 1 ten (borrowed) with 2 ones = 12 ones

12 ones - 5 ones = 7 ones

Write 7 in the ones place.


Step II: Subtract the tens.

But 4 tens cannot be taken away from 2 tens (remaining).

So, borrow 1 hundred from 7 hundreds.

6 hundreds remain in place of 7 hundreds.

Cross out 7 and write 6.

Regroup: 1 hundred (borrowed) with 2 tens (remaining) = 12 tens

12 tens - 4 tens = 8 tens

Write 8 in the tens place.


Step III: Subtract the hundreds.

6 hundreds (remaining) - 2 hundreds = 4 hundreds

Write 4 in the hundreds place.


The difference is 487.

Subtraction of 3-Digit Numbers with Borrowing

6. Subtract 362 from 537.

Solution:

3 digit subtraction with regrouping example

Step I: Arrange the numbers in the columns of hundreds, tens and ones.

Step II: Subtract the ones.

7 ones-2 ones = 5 ones

Step III: Subtract the tens

As we cannot subtract 6 tens from 3 tens,

we regroup 5 hundreds and 3 tens as 4 hundreds and

13 tens Now subtract 6 tens from 13 tens to get 7 tens.

Step IV: Subtract the hundreds.

4 hundreds - 3 hundreds = 1 hundred.

Therefore, 537 - 362 = 175


7. Subtract 364 from 700.

Solution:

borrowing method in subtraction of three digit numbers

Step I: Arrange the numbers in the columns of hundreds, tens and ones.

Step II: As we cannot subtract 4 ones from O ones.

So, we regroup. Here, there is no tens.

So first we regroup 7 hundreds as 6 hundreds + 1 hundred

or 6 hundreds + 10 tens.

Now, we regroup 10 tens as 9 tens + 1 ten.

Again regroup 1 ten as 10 ones.

Now, subtract columnwise.

10 Ones - 4 Ones = 6 ones

 9 tens - 6 tens = 3 tens

6 hundreds - 3 hundreds = 3 hundreds

Therefore, 700 - 364 = 336.


Word Problems on 3-Digit Subtraction with Regrouping:

8.  There are 705 birds living in the garden. During winters, 438 flew away. How many birds were left in the garden?

Solution:

Birds in the garden = 705

Birds flew away during winters = 438         

So, we subtract: 705 βˆ’ 438 

Subtraction Word Problem on 3-Digit Numbers

Step-by-Step Subtraction with Regrouping

Subtract the Ones: We cannot subtract 8 from 5.

Borrow from the tens place.

Since tens is 0, borrow from the hundreds place (leaving 6 hundreds and creating 10 tens, then borrowing 1 ten to leave 9 tens and make 15 ones).

15 - 8 = 7.

Subtract the Tens: 9 - 3 = 6.

Subtract the Hundreds: 6 - 4 = 2.

Therefore, 705 βˆ’ 438 = 267.


9. There are 600 flowers in Toby's garden and 256 flowers in Ehsan's garden. How many more flowers are there in Toby's garden?

Solution:

We have to subtract 256 from 600.

Subtract OnesSubtract Ones

Step I:

First borrow 1 hundred for tens column.

Now, we have 10 tens.

Again borrow 1 ten for ones column.

Now, we have 10 ones.

10 - 6 = 4 ones.

Write 4 in ones place.

Subtract TensSubtract Tens



Step II:

Now, subtract the tens.

9 - 5 = 4

Write 4 in tens place.

Subtract HundredsSubtract Hundreds



Step III:

Subtract the hundreds.

5 - 2 = 3

Write 3 in hundreds place.

Thus, there are 344 more flowers in Toby's garden.

Note:

Always subtract from right to left (Ones β†’ Tens β†’ Hundreds). If a digit on top is smaller than the digit below it, regroup before subtracting.


ο»ΏPLAYο»Ώ 3-Digit Subtraction GAME:

🎯 3-Digit Subtraction with Regrouping

⭐ Score: 0
πŸ† Level: 1
542
- 178

Practice Questions:

1. Subtract and Find the Difference

(a) 432 βˆ’ 158 = ______

(b) 615 βˆ’ 287 = ______

(c) 704 βˆ’ 256 = ______

(d) 821 βˆ’ 394 = ______

(e) 563 βˆ’ 178 = ______

(f) 900 βˆ’ 475 = ______

(g) 742 βˆ’ 386 = ______

(h) 680 βˆ’ 295 = ______

(i) 531 βˆ’ 267 = ______

(j) 854 βˆ’ 476 = ______


Answer Key

1. (a) 274

(b) 328

(c) 448

(d) 427

(e) 385

(f) 425

(g) 356

(h) 385

(i) 264

(j) 378


Worksheet on Subtraction of 3-Digit Numbers with Regrouping:

I. Subtract the following:

(i) 625 - 56

(ii) 464 - 79

(iii) 552 - 88

(iv) 814 - 156

(v) 732 - 163

(vi) 406 - 387

(vii) 862 - 195

(viii) 608 - 125

(ix) 233 - 156

(x) 428 - 397

(xi) 786 - 397

(xii) 984 - 592

(xiii) 642 - 555

(xiv) 983 - 394

(xv) 437 - 157

(xvi) 840 - 800


Answers:

I. (i) 569

(ii) 385

(iii) 464

(iv) 658

(v) 569

(vi) 19

(vii) 667

(viii) 483

(ix) 77

(x) 31

(xi) 389

(xii) 372

(xiii) 87

(xiv) 589

(xv) 280

(xvi) 40



II. Subtract the numbers:

(i) 235 - 67

(ii) 652 - 285

(iii) 447 - 285

(iv) 672 - 87

(v) 805 - 299

(vi) 844 - 666

(vii) 554 - 368

(viii) 422 - 173

(ix) 892 – 509


Answers:

II. (i) 168

(ii) 367

(iii) 162

(iv) 585

(v) 506

(vi) 178

(vii) 186

(viii) 249

(ix) 383


III. Fill in the missing number. First one has been done for you.

Subtraction of 3-Digit Numbers with Regrouping

Answers:

III. (ii) 7, 7

(iii) 7, 7

(iv) 13, 13


IV. Fill in the missing numbers:

Fill in the Missing Subtraction

Answers:

IV. (i) 3, 3

(ii) 4, 2

(iii) 0, 6


V. Subtract of 3-digit numbers by regrouping as shown.

(i)

           H      T     O

                   6     1

           2      7     3

      -    1      4     5 

           1      2     8 

(ii)

           H      T     O

           3      8     4

      -    1      5     9 

                            

(iii)

           H      T     O

           5      8     7

      -    2      3     8 

                            

(iv)

           H      T     O

           6      9     8

      -    3      6     9 

                            

(v)

           H      T     O

           8      8     2

      -    3      7     5 

                            

(vi)

           H      T     O

           5      8     4

      -    1      5     7 

                            

Answers:

V. (ii) 225

(iii) 349

(iv) 329

(v) 507

(vi) 427


VI. Subtract of 3-digit numbers by regrouping as shown.

(i)

           H      T     O

           3      1

           4      7     2

      -   1       8     1 

           2      9     1 

(ii)

           H      T     O

           2      2     6

      -    1      4     4 

                            

(iii)

           H      T     O

           7      6     8

      -    4      7     4 

                            

(iv)

           H      T     O

           5      3     7

      -    3      9     6 

                            

(iii)

           H      T     O

           7      6     8

      -    4      7     4 

                            

(iv)

           H      T     O

           5      3     7

      -    3      9     6 

                            

(v)

           H      T     O

           8      6     4

      -    2      9     4 

                            

(vi)

           H      T     O

           9      0     8

      -    4      5     7 

                            

(vii)

           H      T     O

           4      6     3

      -    2      9     1 

                            

(viii)

           H      T     O

           9      4     8

      -    7      6     7 

                            

Answers:

VI. (ii) 82

(iii) 294

(iv) 141

(v) 570

(vi) 451

(vii) 172

(viii) 181


VII. Subtract of 3-digit numbers by regrouping twice as shown.

(i)

           H      T     O

                   1

           7      0     1

           8      1     8

      -   4       3     9 

           3      7     9 

(ii)

           H      T     O

           6      3     3

      -    3      6     6 

                            

(iii)

           H      T     O

           7      4     2

      -    3      9     9 

                            

(iv)

           H      T     O

           3      8     4

      -    1      8     5 

                            

(v)

           H      T     O

           6      6     2

      -    2      7     3 

                            

(vi)

           H      T     O

           5      6     0

      -    2      7     7 

                            

(vii)

           H      T     O

           5      3     7

      -    3      0     8 

                            

(viii)

           H      T     O

           4      6     2

      -    2      9     4 

                            

(ix)

           H      T     O

           9      4     8

      -    7      6     9 

                            

(x)

           H      T     O

           8      1     5

      -    4      3     6 

                            

Answers:

VII. (ii) 267

(iii) 343

(iv) 199

(v) 389

(vi) 283

(vii) 229

(viii) 168

(ix) 179

(x) 379

1. When do we need to regroup while subtracting?

Answer:

We need to regroup when a digit in the top number is smaller than the digit directly below it. For example, in 432 βˆ’ 158, we regroup because 2 is smaller than 8.

2. Is regrouping the same as borrowing?

Answer:

Yes. The terms regrouping and borrowing mean the same thing in subtraction. Both involve taking a value from a higher place value and converting it into smaller units.

3. How do you subtract 3-digit numbers with regrouping?

Answer:

To subtract 3-digit numbers with regrouping:

  • Arrange the numbers in columns.
  • Start subtracting from the ones place.
  • Regroup whenever the top digit is smaller than the bottom digit.
  • Continue with the tens and hundreds places.
  • Write the final difference.

4. Why is place value important in regrouping?

Answer:

Place value helps us understand that:

  • 10 ones = 1 ten
  • 10 tens = 1 hundred
  • 10 hundreds = 1 thousand

These relationships make regrouping possible during subtraction.

5. Can regrouping occur in more than one place?

Answer:

Yes. Sometimes regrouping is needed in both the ones and tens columns. For example, in 432 βˆ’ 158, regrouping occurs twice before finding the answer.

6. What is the difference between subtraction with regrouping and without regrouping?

Answer:

In subtraction without regrouping, every digit in the top number is greater than or equal to the digit below it. In subtraction with regrouping, at least one digit in the top number is smaller and requires borrowing.

7. Where is subtraction with regrouping used in everyday life?

Answer:

Subtraction with regrouping is used when:

  • Calculating change while shopping.
  • Finding the difference between two amounts.
  • Tracking expenses and savings.
  • Comparing distances, scores, or quantities. 

8. What grade do students usually learn 3-digit subtraction with regrouping?

Answer:

Most students begin learning 3-digit subtraction with regrouping in Grade 2 or Grade 3, depending on the curriculum followed by their school.

Related Math Lessons:


About Author

Priyanka Ghosh, Founder of Math Only Math

Written by Priyanka Ghosh
Mathematics Educator | Founder of Math Only Math

Priyanka Ghosh has been teaching elementary and middle-school mathematics for over 12 years and specializes in creating simple, child-friendly math lessons and worksheets.



3rd Grade Math Lessons

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