The subtitling of movies and sitcoms is something polemic and controversial regarding the choices made by the translator. Thereby, this study analyzes the translation procedures of subtitling comic sitcoms, evaluating which factors hinder or prevent the maintenance of humor in the Translated Text. To achieve this purpose, authors such as Vinae and Darbelnet (1997), Barbosa (2002), Zabalbeascoa (1996) and Attardo (2002) were researched, being performed an analysis of a North American sitcom of great success. As a result, Translated Texts for sitcoms may not reach its objective – of maintaining its comicality – due to factors such as: the Source Language produces a text structurally impossible in the Translated Language; different cultural contexts between Source Language and Translated Language; structural differences between Source Language and Translated Language; etc. When possible, the subtitling kept the humor, through adaptations or literal translations into the Translated Text.