This review focuses on some relevant issues concerning the relationship between theory of mind (ToM) and humanoid robots. Humanoid robots are employed in different everyday-life contexts, so it seems relevant to question whether the relationships between human beings and humanoids can be characterized by a mode of interaction typical of the relationships between human beings, that is, the attribution of mental states. Because ToM development continuously undergoes changes from early childhood to late adulthood, we adopted a lifespan perspective. We analyzed contributions from the literature by organizing them around the partition between “mental states and actions” and “human-like features.” Finally, we considered how studying human–robot interaction, within a ToM context, can contribute to our understanding of the intersubjective nature of this interaction.