Subtraction Worksheets for 2nd Graders - Free with No ... Subtraction of two 2-digit numbers with no regrouping. Subtraction of a 2-digit number from a 3-digit number with no regrouping. Free Math Worksheets. Second graders will improve math fact fluency from these subtraction worksheets. Teachers can choose from the number of digits to focus on and with regrouping or no regrouping.