Theory of Mind (ToM)-the ability to reason about the mental states of oneself and others-is a cornerstone of human social intelligence. As Large Language Models (LLMs) become ubiquitous in real-world applications, validating their capacity for this level of social reasoning is essential for effective and natural interactions. However, existing benchmarks for assessing ToM in LLMs are limited; most rely solely on text inputs and focus narrowly on belief-related tasks. In this paper, we propose a new multimodal benchmark dataset, CoMMET, a Comprehensive Mental states and Moral Evaluation Task inspired by the Theory of Mind Booklet Task. CoMMET expands the scope of evaluation by covering a broader range of mental states and introducing multi-turn testing. To the best of our knowledge, this is the first multimodal dataset to evaluate ToM in a multi-turn conversational setting. Through a comprehensive assessment of LLMs across different families and sizes, we analyze the strengths and limitations of current models and identify directions for future improvement. Our work offers a deeper understanding of the social cognitive capabilities of modern LLMs.

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