Subtracting Fractions with Regrouping The procedure: 1. Find a common denominator 2. Check the fractions. Can you subtract the second fraction from the first fraction? 3. If you cannot subtract the second fraction from the first fraction, then you will need to regroup by renaming the fraction to an improper fraction by regrouping from the whole number. 4. Next, you will subtract the fraction from the fraction and whole number from the whole number. 5. Then make sure that your final answer in simplest form.