Free Math Lesson Plan Grade 2

Grade 2 Subtraction With Regrouping Lesson Plan

About This Resource

A two-lesson plan that introduces Grade 2 students to subtracting two-digit numbers with regrouping, starting with hands-on base-10 blocks before moving to the written column method. Written for teachers who want a clear, step-by-step sequence rather than a loose set of activities.

Overview

Lesson 1 introduces the idea of regrouping (trading 1 ten for 10 ones) using base-10 blocks, so students can see and touch why regrouping is necessary before they ever see it written down. Lesson 2 builds directly on that foundation, walking students through the written column method step by step and connecting each written step back to the block model from Lesson 1. Both lessons include a warm-up, direct teaching steps, guided practice, independent practice, and a short close, along with vocabulary support for English language learners, a home connection idea, and a list of common misconceptions to watch for while teaching.

Resource Details

Subject: Math
Topic: Subtraction With Regrouping
Category: Addition & Subtraction
File Type: PDF
File Size: 77.2 KB
Published: 07 Sep 2026
Downloads: 0

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Grade 2 45-55 Minutes Subtraction With Regrouping Lesson Plan

Learning Objectives

Students will be able to explain what it means to regroup, or trade, 1 ten for 10 ones.
Students will be able to model a two-digit subtraction problem with base-10 blocks, regrouping when needed.
Students will be able to use the written column method to subtract two-digit numbers with regrouping.
Students will be able to identify, before solving, whether a subtraction problem requires regrouping.

Lesson Procedure

Read through both lessons before teaching, and gather base-10 blocks (or use the cut-out blocks from the Base-10 Block Regrouping Hands-On Activity in this collection) ahead of Lesson 1. Teach Lesson 1 and Lesson 2 on separate days if possible, since students generally need time between the concrete (blocks) and abstract (written method) stages. Use the "Where the Other Resources Fit" guidance in the plan to decide which worksheets and activities from this collection to slot in between and after the two lessons.

Assessment

Observation during guided and independent practice in both lessons, questioning during the warm-up and close, and completed independent practice problems.

Differentiation

SUPPORT: Keep students working with blocks for longer in Lesson 2 before moving to the written method, provide a completed example problem as a reference, and use the sentence frame "I need to regroup because ___ is smaller than ___."
ON-LEVEL: Follow the two lessons as written, moving from blocks to the written method at the suggested pace.
CHALLENGE: Ask students to solve a problem using the written method first, then explain how they would show the same trade using blocks, without actually building it.

Classroom Activity Ideas

Think-Pair-Share Prediction: before solving a new problem together, show students just the two numbers and ask them to predict, with a partner, whether the problem will need regrouping and why — before any subtraction happens. This builds the habit of checking the ones digits first.

Teacher Tips

Before Lesson 2, spend two or three minutes having students re-solve one problem from Lesson 1 with blocks, narrating each step out loud. This quick refresher makes the written method in Lesson 2 feel like a natural next step rather than a completely new topic.