Regrouping, the step most 2nd graders get stuck on, in four sheets. Two explanation sheets show the trade with base-ten blocks and then on paper: one for addition (carrying) and one for subtraction (borrowing). Guided practice has boxes for every digit, and independent practice ends with 3-digit numbers and two story problems.

Ten ones traded for one ten with blocks, then 47 + 28 in three steps, how to tell when to regroup, and the mistake to watch for.
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One ten traded for ten ones with blocks, then 52 − 27 in four steps, how to tell when to regroup, and the mistake to watch for.
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Sixteen problems with a box for every digit. The first ones show the trade, and the last eight ask whether regrouping is needed. Includes answer key.
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Twenty problems: adding, subtracting, a mixed row, a 3-digit row, and two story problems. The key shows every regrouping mark.
Download PDFRegrouping is trading between places: ten ones for one ten when adding, and one ten for ten ones when subtracting. It is the same idea older worksheets call carrying and borrowing. It is the first written method children learn, and it only makes sense if they can see that the trade does not change the number.
The addition sheet starts with blocks. Seven ones and eight ones make fifteen ones, which is too many for the ones place, so ten of them are traded for a ten. The same problem, 47 + 28, is then worked on paper in three steps, each one adding only the next thing to write.
The subtraction sheet does the reverse with 52 − 27. There are not enough ones to take seven away, so one ten is traded for ten ones: 5 tens and 2 ones become 4 tens and 12 ones. Four pictures show the crossing out and the two subtractions. Both sheets end with a quick test for whether a problem needs regrouping at all, and the mistake teachers see most.
The guided practice sheet has a box for each answer digit and a dashed box for each regrouping mark, so nothing gets written in the wrong place. The independent practice sheet takes the boxes away. For more problems, see the addition worksheets and subtraction worksheets. If tens and ones are still shaky, start with place value.