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In this article, we take a closer look at the cognitive processing of emotional material in dysphoria and depression and link cognitive biases and deficits to individual differences in emotion regulation, an important risk factor for depression. Specifically, we propose that cognitive biases are associated with individual differences in the initial appraisal and reappraisal of emotion‐eliciting events. In addition, deficits in cognitive control result in prolonged processing of negative, goal‐irrelevant aspects of information as well as in decreased accessibility of mood‐incongruent material. These deficits further affect people’s ability to regulate negative affect by setting the stage for ruminative responses and by interfering with the use of reappraisal after the onset of an emotional response. This article provides a brief summary of findings that support these propositions and outlines implications for future research on the relation …