Subtract Across Zeros Made Simple: Fun Games, Tips, and Hands-On Ideas

July 27, 2025

Sometimes, teaching kids to subtract across zeros feels a little like trying to explain taxes to a cat. The blank stares. The confusion. Their primary grades teachers did such a good job of teaching them the value of zero, that when it come time to borrow kids know there is nothing there to borrow from. It’s a math curveball!

I get it. And that’s exactly why I love teaching this lesson on how to subtract across zeros in a way that’s super clear, hands-on, and even a little fun. Here’s how I break it down for 3rd graders and review with wtih 4th graders:

First Up: Set the Stage

I start by modeling how to subtract across zeros by regrouping when there’s a zero in the place we need to borrow from. I remind them that zero is just a placeholder. It means there is no value in that place (i.e. – no tens, no hundreds etc.) it doesn’t have anything for us to borrow. Using place value blocks to build the number so students can physically see that is great. For example, use the subtraction problem 703-425 and build the number 703 using 7 hundreds blocks, no tens blocks, 3 one blocks. Starting from the far right, we need to subtract 5 ones, but only 3 are available. Normally, students would break apart a tens block to make enough to subtract from, but with this problem there are no tens to break apart. What to do? Tell students not to worry—you are going to teach them two strategies to subtract across zeros that’s are to help them when this happens!

Subtract Across Zeros Strategy #1: Double Borrow

You’ve already set up the place value blocks you need to model this first strategy to subtract across zeros. Write the problem in standard subtraction form and record the results as you use the place value blocks to model.

Since there are no tens to regroup, we have to move to the next place, the hundreds, and borrow from there. Choose one of the hundreds blocks and break it apart into 10 tens. Now you have 6 hundreds, 10 tens, and 3 ones. Show students how to write that above the standard form subtraction problem.
Now the tens place has something to borrow from. Break apart one of the tens blocks into 10 ones and regroup it with the rest of the ones. Now you have 6 hundreds, 9 tens, and 13 ones. Show students how to write that above the standard form subtraction problem.
Now there are plenty to ones, so students can subtract 5 ones, then 2 tens, and 4 hundreds to find the difference, 278.

I work through a few example slowly, with lots of pointing, think-alouds, and exaggerated “borrowing” moves so they can really see it happening. Then work a few more examples without the place value blocks so students get the feel and rhythm of regrouping twice to subtract across zeros.

Subtract Across Zeros Strategy #2: Box It

The second strategy students can use to subtract across zeros is to think about the zero and his neighbor to the left as one number.

Students draw a box around the zeros and the first non-zero digit to the left.
They borrow from the whole box at once instead of getting tangled up in individual places.

Work 703-425 again using this method. Draw a box around the 7 and 0, and think about it as borrowing from 70. To regroup we cross out the 70 and write 69 above it. Then add 10 ones to the 3 we already have and cross out the 3 writing 13 above it. Then we are ready to subtract from right to left to find the difference. We work through a examples together, and then let students try it on their own while you circle the room, ready to swoop in and guide or reteach as needed.

As students move into 4th grade they will also subract across more than one zero, such as 7,003-4725. This strategy works the same way, they’ll just use a box around 700 instead.

Add both subtract across zeros strategies to an anchor chart and post it somewhere students can refer to it as they continue to practice and master the skill.

Time to Get Hands-On: Cooperative Practice

Next, let students subtract across zeros with some low pressure, ungraded practice with classmates.

I give groups of 3–5 students a set of subtraction involving zero cards (face-down in the middle), and have them follow this routine:

One student draws a subtract across zeros card and reads it aloud for the group.
EVERYONE solves it (no freeloaders allowed!).
When everyone has an answer, the leader gives a signal (I love seeing them make up silly signals).
Then they compare answers and help coach anyone who’s off track.

It’s like math meets teamwork meets secret spy signals.

NOTE: I set up math stations in my classroom for the next few activities (interactive notebooks, partner games, worksheets) and have students rotate to each activity. I stay with the group completing the worksheet so that I can observe as a formative assessment and reteach as necessary, but you could also use these as 3 separate whole group activities.

Interactive Notebook Fun: Subtract Across Zeros Flaps

Give each student a simple page of rectangles with subtract across zeros problems on them. Have students solve the subtraction problem on the front of each flap, then lift the flap and write the reverse addition problem underneath to check their work. Once the math problems have been solved, students can use any extra time to color and decorate their notebook page.

Partner Game: Tic Tac Toe

Want to end on a high note? Bring on the Tic Tac Toe. Students will need a partner, subtraction cards, and a tic-tac-toe board describing different characteristics of numbers (even, contains a 5, etc.) Students draw a subtraction card on their turn and solve it while their partner checks for accuracy. If they get it right, they claim a square that matches the a characteristic of their solution. First player to get three in a row wins. It’s simple, fast, and wildly motivating.

Wrap It Up: Independent Practice

Finally, I assign a “Subtract Across Zero” worksheet so I can see who’s got the hang of it and who still needs a little TLC.

Want to Skip the Prep and Get Straight to the Good Stuff?

If you’re thinking, “Wow, this sounds great, but when am I supposed to create all these cards, flaps, and games while also answering 400 emails and surviving indoor recess??”—
Good news, teacher friend. I’ve got you.

Here’s a ready-to-go, done-for-you version of the lesson, complete with anchor charts, games, practice activities, and all the bells and whistles:

Subtracting Across Zeros for 3rd Grade < CLICK HERE

Subtracting Across Zeros for 4th Grade < CLICK HERE

Less planning for you, more confidence for your students.

So the next time a kid shouts, “I can’t subtract from ZERO!” smile, pull out your anchor chart, and say, “Oh, we’ve got this!”

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