It is important for students to understand the basic relationship among digits in the numbers they are subtracting. When students subtract multi-digit numbers, they subtract digits at the same places to get the difference. Subtract two 2-digit numbers without regrouping worksheet provides plenty of practice with this concept. As the worksheet uses a horizontal format, it allows for more creativity when it comes to how the student solves the problem. In contrast, in the vertical format, students usually employ the standard method to solve.