Neural correlates of infant action processing relate to theory of mind in early childhood

The mechanisms that support infant action processing are thought to be involved in the development of later social cognition. While a growing body of research demonstrates longitudinal links between action processing and explicit theory of mind (TOM), it remains unclear why this link emerges in some measures of action encoding and not others. In this paper, we recruit neural measures as a unique lens into which aspects of human infant action processing (i.e., action encoding and action execution; age 7 months) are related to preschool TOM (age 3 years; n = 31). We test whether individual differences in recruiting the sensorimotor system or attention processes during action encoding predict individual differences in TOM. Results indicate that reduced occipital alpha during action encoding predicts TOM at age 3. This finding converges with behavioral work and suggests that attentional processes involved in action encoding may support TOM. We also test whether neural processing during action execution draws on the proto‐substrates of effortful control (EC). Results indicate that frontal alpha oscillatory activity during action execution predicted EC at age 3—providing strong novel evidence that infant brain activity is longitudinally linked to EC. Further, we demonstrate that EC mediates the link between the frontal alpha response and TOM. This indirect effect is specific in terms of direction, neural response, and behavior. Together, these findings converge with behavioral research and demonstrate that domain general processes show strong links to early infant action processing and TOM. This study is the first to provide neural evidence demonstrating that infant action processing is linked to preschool theory of mind (TOM). Results indicate that seven‐month‐old infants who showed less occipital alpha‐ERD during action encoding show better TOM at age 3. Additional exploratory analyses suggest that infants' neural response during action execution may be associated with effortful control at age 3 and subsequently TOM.