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Subtraction with Regrouping using Money


SKU: 2532751 Category:


This is my favorite way to teach subtraction with regrouping and subtracting across zeros. I have used this method for years and my students have been able to understand the concept of regrouping and decomposing tens and hundreds while having tons of fun! This resource includes the materials for a whole class introduction lesson and the materials for individual students to use while working in guided math groups or independently. Many students use this resource and master subtraction very quickly. Some of my struggling students take longer, but I allow them to use this system as long as they need. The amazing thing is that over time those students begin to visualize themselves trading bills at the bank when they solve problems without the system. This tool has truly helped me build confidence in struggling students.

I have included 2-digit subtraction templates and 3-digit subtraction templates in this resource.


-Ones, Tens & Hundreds Posters for classroom demonstration

-Regroup Shield with “give” and “get” wallets to attach on the back

-Decompose & Bank Teller Shields to use in place of regroup shield so that you can customize the resource with the vocabulary you want to use

-Mini shields to remind students of the vocabulary you want them to use while explaining their process

-Sheet of one dollar bills

-Sheet of ten dollar bills

-Sheet of hundred dollar bills

-Wallet template to hold money for the value of the starting number in the subtraction problem (2 versions: hundreds, tens & ones and tens & ones)

-Student workmat with a spot to place the wallet template and boxes for lining up the problem and answer

-“The Bank” to hold extra one, ten and hundred dollar bills for regrouping (this comes in another version with only tens and ones)

-Cover to create a “Take Home” kit for students to use with homework

This resource doesn’t include printables, but I use it with my $1 Maze printables.

$1 3-Digit Subtraction with Regrouping Maze Printables

$1 Subtracting Across Zeros to 1,000 Maze Printables

SAVE and buy The Subtraction with Regrouping Bundle with this resource and both sets of Maze Printables for $4.50!

Additional information

Resource Type

Hands On Activities

Grade Level

1, 2, 3, 4

Number of Pages


Common Core

2.NBT.B.7, 3.NBT.A.2, 3.NBT.B.5


2.4B, 3.4A