This document provides steps and tips for subtracting multi-digit numbers. It demonstrates how to borrow from the place value to the left when the digit you are subtracting is larger. Examples show subtracting across zeros by crossing out the hundreds place and writing the new number above. Tips advise to always subtract the bottom number from the top number and only borrow when needed. It recommends practicing basic subtraction facts to improve skills.

1. Subtraction Shortcuts
and Tips
By Monica Yuskaitis

2. Subtracting Across Zeros
302
198

3. Step 1 – Borrow 1 from the 30
302
198

4. Step 2 – Cross out the 30
302
198

5. Step 3 – Write a 29 above the 30
2 9
302
198

6. Step 4 – Write a 1 in front of the 2
2 9
3 0 12
198

7. Step 5 – Subtract 8 from 12
2 9
3 0 12
198
4

8. Step 6 – Subtract 9 from 9
2 9
3 0 12
198
04

9. Step 7 – Subtract 1 from 2
2 9
3 0 12
198
104

10. We’re Finished
2 9
3 0 12
198
104

11. Second Example
8002
3765

12. Step 1 – Borrow 1 from 800
8002
3765

13. Step 2 – Cross out the 800
8002
3765

14. Step 3 – Write 799 above the 800
7 9 9
8002
3765

15. Step 4 – Write a 1 next to the 2
7 9 9
8 0 0 12
3765

16. Step 5 – Subtract 5 from the 12
7 9 9
8 0 0 12
3765
7

17. Step 6 – Subtract 6 from the 9
7 9 9
8 0 0 12
3765
37

18. Step 7 – Subtract 6 from the 9
7 9 9
8 0 0 12
3765
2 37

19. Step 7 – Subtract 3 from the 7
7 9 9
8 0 0 12
3765
4 2 37

20. We’re Finished
7 9 9
8 0 0 12
3765
4 2 37

21. It’s Your Turn
6 9 9
7 0 0 15
2836
4 1 69

22. It’s Your Turn Again
8 9 9
9 0 0 14
7956
1 0 48

23. Subtraction Tips

24. Never subtract the top number
from the bottom number
613
279
466
Your answer will always be wrong.

25. Never borrow unless you need to
5
9 6 12
841
Your answer will always be wrong.

26. Practice your subtraction facts
18 –9= 9 18 – 5 = 13
18 – 7 = 11 18 – 3 = 15
16 – 8 = 8 16 – 7 = 9
14 – 8 = 6 14 – 6 = 8
12 – 9 = 3 12 – 4 = 8
11 – 3 = 8 11 – 7 = 4
15 – 7 = 8 15 – 6 = 9
9 – 3 = 6 9 – 5 = 4