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Lesson Plan: Subtracting Two-Digit Numbers with Regrouping Mathematics • 1st Grade

This lesson plan includes the objectives, prerequisites, and exclusions of the lesson teaching students how to use place value models to subtract a two-digit number from a two-digit number when regrouping and model this with place value equipment.


Students will be able to

  • identify differences that will involve regrouping,
  • use place value models to regroup tens to subtract 2 two-digit numbers,
  • model given subtraction problems with place value blocks,
  • draw models to subtract 2 two-digit numbers.


Students should already be familiar with

  • decomposing two-digit numbers,
  • the place value of two-digit numbers,
  • subtracting a one-digit number from a two-digit number with regrouping.


Students will not cover

  • subtracting on a number line,
  • using the formal column method to subtract.

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