Two-Digit Subtraction with Regrouping and Units Worksheet (Grade 1) Worksheets Subtraction Two-Digit Subtraction with Regrouping and Units Two-Digit Subtraction with Regrouping and Units Download Add to Favorites Share Most of the vertical subtraction exercises in this printable math worksheet require regrouping. Units of measurement, amounts of money, and standard two-digit numbers are used in these problems.