Vertical Subtraction Kindergarten Worksheets: Subtracting numbers are so easy. Subtraction means to take away the smaller number from the bigger number. You can subtract numbers either vertically or horizontally. Remember, in subtraction, the first given number is always bigger than the second given number. Here, let’s do vertical subtraction. In vertical subtraction, the top number, which is the first number, is always bigger than the bottom number, which is the second number. You can either draw objects or use the fingers to subtract. Use any method that you know to subtract these numbers. Enjoy vertical subtraction kindergarten worksheets!