Decoupling beliefs from reality in the brain: an ERP study of theory of mind.

Theory of mind, attributing behaviors to mental states, is a cognitive ability central to human social interactions. To investigate the neural substrates of theory of mind reasoning, we recorded human event-related brain potentials (ERP) while participants made judgments about belief and judgments about reality. A late ERP component (peaking around 800 ms post-stimulus) with a left frontal scalp distribution, which was inconsistent with a source in the anterior paracingulate cortex and consistent with a source possibly in the left orbitofrontal cortex, differentiated judgments about belief and about reality. This late left frontal component is probably associated with the decoupling mechanism that distinguishes mental states from reality.