Borrow Through the Zero: Subtracting Across Zeros

About This Resource

A free Grade 3 math lesson and worksheet on subtracting from numbers with zeros, such as 400 − 268 and 503 − 147: regrouping across zero with base-ten blocks, the column method, the friendly-number strategy (399 + 1), checking with addition and word problems. Includes a timed lesson plan, worksheet, editable Word version and answer key.

Overview

Students learn how to subtract when there is a zero in the tens place, or in both the tens and ones places, of the top number. They model 400 − 268 with base-ten blocks, trading 1 hundred for 10 tens and then 1 ten for 10 ones. They record the regrouping in the column method, try the friendly-number strategy (subtract from 399, then add 1), check every answer with addition, find mistakes and solve real-life problems about money, pages and points.

Resource Details

Subject: Math
Topic: Subtracting Across Zeros
Category: Addition & Subtraction
File Type: PDF
File Size: 227.7 KB
Published: 01 Nov 2026
Downloads: 0

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Grade 3 (ages 8–9) 45 minutes Subtraction place value regrouping checking problem solving

Student Task

Model 300 − 128 with base-ten blocks: show that we must first trade a hundred for 10 tens, then a ten for 10 ones.
Show the column method and the friendly-number strategy, then do the first questions of activity 1 together.
Students complete activities 2 to 5; answers are in the answer key.

Classroom Use

Bank trade: students act as bankers and trade hundreds for tens and tens for ones with base-ten blocks.
Error hunt: show sums where 0 − 6 was written as 6; pairs explain and fix the mistake.
Money problems: students start with $500 of play money and buy items, finding the change.

Differentiation

Support: use base-ten blocks and start with numbers like 100, 200 and 300. Challenge: subtract from four-digit numbers with zeros, such as 2,000 − 1,357.

Answer Key & Assessment

Activities 1 to 4 check subtraction with zeros (answer key included). Activity 5 checks explanations and word problems.

Learning Objectives

Subtract three-digit numbers when the top number has zeros, regrouping across the zero.
Explain regrouping across zeros using base-ten blocks or place value.
Check subtraction answers using addition.

Teacher Tips

Say the trade aloud: "I have no tens, so I go to the hundreds. One hundred becomes ten tens. Now one ten becomes ten ones." Students who say each step make fewer errors.

What's Included

6-page printable PDF lesson pack: teacher lesson plan with timings, materials and differentiation
Key vocabulary list (4 words with meanings and examples)
Student worksheet (5 activities)
Editable Word version of the worksheet
Complete answer key (also as a separate PDF)