IEP goals for regrouping, and how to teach it

By the IEP Atlas editorial teamLast updated November 1, 2026

Short answer

A regrouping IEP goal names the operation, the number of digits and where the regrouping happens. Example: given 10 three- and four-digit subtraction problems with zeros in the top number, the student will regroup across the zeros and write each difference for 8 of 10 on 3 weekly probes, up from 2 of 10. Understanding goals with blocks come first.

Regrouping is where many students' math confidence first cracks. The procedure looks simple on the board, but it only works if the student understands that one ten can be traded for ten ones. Students who memorize "borrow from the neighbor" without that idea fall apart the first time they meet 503 minus 268.

The 16 goals below run from showing the trade with base-ten blocks to regrouping in multiplication, decimals and measurement. After the goals is a teaching sequence for regrouping, from blocks to the written method. Each goal shows the condition, behavior, criterion, an illustrative baseline and a link to its template. The numbers are illustrations, not benchmarks. For the wider set of math goals, see the math IEP goals pillar.

How to choose the right regrouping goal

Give 10 mixed two- and three-digit problems, half needing regrouping, and look at the wrong answers.

Error pattern	Example	Sub-skill to target	Measure
Subtracts the smaller digit from the larger in every column	52 minus 17 = 45	Deciding when to regroup	Problems correct out of 20
Writes 2 digits in one column	38 plus 45 = 713	Understanding the trade	Opportunities with blocks
Regroups correctly, forgets to reduce the next column	52 minus 17 = 45 or 25	Procedure steps	Task analysis steps
Fine until a zero appears	403 minus 158	Regrouping across zeros	Problems correct out of 10
Regroups in every problem, needed or not	64 minus 21 with a trade	Deciding when to regroup	Problems correct out of 20

Place value is the root of most regrouping errors. If the student cannot show 34 as 2 tens and 14 ones, start with a place value goal.

Goals for understanding the trade

Modeling with base-ten blocks: Given base-ten blocks and 10 two-digit problems that need regrouping, the student will show each trade with the blocks and record the result on 8 of 10 opportunities. Baseline: 2 of 10. Template
Explaining the trade: Given a regrouping problem, the student will explain in words or with a drawing why one ten became ten ones on 4 of 5 opportunities. Baseline: 0 of 5. Template
Deciding when to regroup: Given 20 two- and three-digit subtraction problems, about half needing regrouping, the student will mark which need it and in which place for 19 of 20. Baseline: 10 of 20. Template
Flexible place value: Given 10 two-digit numbers and blocks, the student will show each number two ways, such as 3 tens 4 ones and 2 tens 14 ones, for 8 of 10. Baseline: 1 of 10. Template

Weak: "The student will understand regrouping." Measurable: the deciding goal, which tests the decision that causes the most errors.

Goals for addition with regrouping

Two-digit addition and subtraction: Given 10 two-digit problems that require regrouping, the student will write the correct sum or difference for 8 of 10 on 3 consecutive probes. Baseline: 4 of 10. Template
Partial sums: Given 10 three-digit addition problems with regrouping, the student will add hundreds, tens and ones separately, then combine, for 9 of 10. Baseline: 3 of 10. Template
Three or more addends: Given 10 problems with 3 or 4 addends within 100 in columns, the student will regroup correctly and write each sum for 8 of 10. Baseline: 4 of 10. Template
Within 10,000: Given 10 three- and four-digit problems that regroup in at least one place, the student will show the regrouping and solve 17 of 20 across 2 probes. Baseline: 6 of 20. Template

Weak: "The student will add with carrying with 80% accuracy." Measurable: the three or more addends goal, which names the case where a column sum can pass 20.

Goals for subtraction with regrouping

Subtraction steps: Given a three-digit subtraction problem that needs regrouping, including across a zero, the student will complete all 7 steps of the written procedure on 4 of 5 problems. Baseline: 3 of 7 steps. Template
Across zeros: Given 10 three- and four-digit subtraction problems with zeros in the top number, the student will regroup across the zeros and solve 8 of 10 on 3 weekly probes. Baseline: 2 of 10. Template
Missing digits: Given 8 problems with one or two digits missing, such as 4_7 plus 2_5 equals 712, the student will find the missing digits for 6 of 8. Baseline: 2 of 8. Template
Error analysis: Given 8 worked problems, some with one regrouping error, the student will mark each correct or incorrect and fix the error for 7 of 8. Baseline: 2 of 8. Template

Weak: "The student will subtract with borrowing." Measurable: the across zeros goal, which names the hardest case directly.

Goals for regrouping beyond addition and subtraction

Multiplication with carrying: Given 10 three- and four-digit by one-digit problems, the student will write carried digits above the next place, add them in and write each product for 9 of 10. Baseline: 4 of 10. Template
Decimals and money: Given 10 decimal problems with different numbers of places, including money, the student will align the decimal points, regroup as needed and solve 8 of 10. Baseline: 3 of 10. Template
Mixed measurement units: Given 10 problems such as 5 ft 3 in minus 2 ft 8 in, the student will regroup feet as inches (or hours as minutes) and solve 7 of 10. Baseline: 1 of 10. Template
Checking with the inverse: After 5 regrouping problems, the student will check each with the inverse operation and fix any mismatch on 4 of 5. Baseline: 0 of 5. Template

Weak: "The student will regroup in all operations." Measurable: the mixed units goal, which shows regrouping where the trade is 12 or 60, not 10.

Teaching regrouping: from blocks to the written method

Most teams teach regrouping with a concrete, then drawn, then written sequence. The federal guide on elementary math intervention recommends visual representations and explicit instruction with worked examples and guided practice.^[1] Here is how that looks across about 6 weeks for two-digit subtraction:

Concrete (weeks 1 to 2). Build the top number with base-ten blocks on a tens and ones mat. When there are not enough ones, trade a ten rod at the "bank" for 10 unit cubes, then take away. Say it each time: "I need more ones, so I trade 1 ten for 10 ones."
Drawn (weeks 3 to 4). Draw sticks for tens and dots for ones. Cross out a stick and draw 10 dots. Write the numbers under the drawing as you go.
Written with a bridge (week 5). Do the written method beside a drawing. Point out where the crossed-out stick shows up as the small 1 written in the ones column.
Written alone (week 6 on). Fade the drawing. Keep a step card on the desk until the student completes all steps on 4 of 5 problems.

Use "trade" or "regroup," not "borrow," since nothing is given back. The concrete-representational-abstract guide explains how to decide when to move between stages.

How to measure regrouping goals

Score percent accuracy on fixed sets for written goals, opportunities for block goals, and task analysis for step goals. Keep the mix stable each week: the same number of problems that regroup in one place, two places and across zeros. Short weekly probes graphed over time show whether instruction is working.^[2]

Sample data for the across zeros goal on the accuracy data sheet:

Date	Correct out of 10	Most common error	Stage
Jan 13	2	Skipped the zero, traded from hundreds only	Written
Jan 20	1	Same	Written
Jan 27	3	Same, baseline median 2	Written
Feb 3	4	Wrote 10 above the zero, did not reduce it	Blocks
Feb 10	6	Mixed	Drawings
Feb 17	7	One error across two zeros	Written with step card

Goal type	Method	Data sheet	How often
Written regrouping problems	Percent accuracy	Accuracy data sheet	Weekly
Blocks and explaining	Opportunities	Opportunity data sheet	2 times a week
Procedure steps	Task analysis	Task analysis data sheet	2 times a week

Short-term objectives for regrouping goals

For the across zeros goal:

By the first report, given 10 subtraction problems that regroup in one place only, the student will solve 8 of 10.
By the second report, given problems that regroup in two places, the student will solve 7 of 10.
By the annual review, given problems with zeros in the top number, the student will solve 8 of 10.

Adapting regrouping goals by grade band

Grade band	Typical target	Supports	Example criterion
Grade 2	Two-digit addition and subtraction	Base-ten blocks, tens and ones mat	8 of 10 problems
Grade 3	Three-digit, across zeros	Drawings, step card	8 of 10 problems
Grades 4 to 5	Four-digit, multiplication with carrying	Graph paper	17 of 20 problems
Middle and high school	Decimals, money, mixed units	Calculator for multi-step work	7 of 10 problems

The regrouping goal hub gathers every regrouping template, and the addition and subtraction goals page has the wider set. For older students who still struggle, a calculator goal can keep grade-level work moving. Run each draft through the goal checker.

Frequently asked questions

What is a good IEP goal for regrouping?

One that targets the student's error. If the student subtracts the smaller digit from the larger in every column, try a goal for deciding when to regroup, scored out of 20 problems. If zeros are the problem, write the goal for subtracting across zeros.

Should I say borrowing and carrying?

Many teachers now say trading or regrouping, because the words describe what happens: one ten is exchanged for ten ones. Nothing is borrowed or paid back. Whatever words you use, keep them the same across teachers and grades.

How long should a student stay with base-ten blocks?

Until the student can show and explain the trade on most problems, then move to drawings. Many students need a week or two with blocks. Return to blocks briefly whenever a new case appears, such as zeros in the top number.

Use it in IEP Atlas

Sources

Assisting Students Struggling with Mathematics: Intervention in the Elementary Grades, What Works Clearinghouse, Institute of Education Sciences
Progress Monitoring: Data & Goal Setting, National Center on Intensive Intervention

Written and checked by the IEP Atlas editorial team under our editorial policy. This guide describes general practice and federal rules. It is not legal advice; your state may add requirements, and the IEP team makes the decisions for each student.