The cognitive effort associated with remembering (R) vs forgetting (F) neutral and negative words was analyzed through a visual detection task integrated in an item-method directed forgetting task. Thirty-three younger adults participated in the experiment while their electrophysiological activity was registered in the study phase. The results shown: (1) negative words evoked more positive ERPs than neutral words on frontal regions, suggesting a preferential processing of negative words. (2) F-cues evoked more positive ERPs than R-cues did for neutral rather than negative words between 500 and 900 ms. This effect could reflect the difficulty in implementing inhibitory mechanisms on negative words. (3) At visual detection task, RTs for post-F probes were longer than for post-R probes. In 350–550 ms time window, ERPs were more positive for post-F probes than post-R probes in over right frontal regions and left medial parietal regions. Additionally, larger P2 were evoked by post-F negative probes than by post-R negative and post-F neutral ones. (4) In recognition test, participants recognized more negative TBF words than neutral ones. The ERP and behavioral results indicate that forgetting is more difficult than remembering, especially when words have a negative content, which implies a greater recruitment of parietal and frontal regions.