In the present functional magnetic resonance imaging (fMRI) study, we investigated the role of different brain regions in separate aspects of mentalizing. Young females aged 18-19 years were asked to imagine a social situation and answer a question. Perspective, self and other, as well as content, emotion, and behavior, were varied. Activation was observed in the left precuneus, left temporoparietal junction, left medial prefrontal cortex and left middle temporal gyrus. Left precuneus and left temporoparietal junction were recruited more when taking the perspective of other than when taking the perspective of self. Medial prefrontal areas might be more involved during mentalizing about emotion versus baseline than about behavior versus baseline.