1st Grade Math Worksheets: Subtraction | K5 Learning 1st Grade Math Worksheets: Subtraction. Grade 1 subtraction worksheets. Our grade 1 subtraction worksheets provide practice in solving basic subtraction problems. Exercises begin with simple subtraction facts using pictures or number lines and progress to subtraction of 2-digit numbers in columns. Our grade 1 exercises do not require regrouping (or "borrowing"). …