Attributing mental states to others, such as feelings, beliefs, goals, desires, and attitudes, is an important interpersonal ability, necessary for adaptive relationships, which underlies the ability to mentalize. To evaluate the attribution of mental and sensory states, a new 23-item measure, the Attribution of Mental States Questionnaire (AMS-Q), has been developed. The present study aimed to investigate the dimensionality of the AMS-Q and its psychometric proprieties in two studies. Study 1 focused on the development of the questionnaire and its factorial structure in a sample of Italian adults (N = 378). Study 2 aimed to confirm the findings in a new sample (N = 271). Besides the AMS-Q, Study 2 included assessments of Theory of Mind (ToM), mentalization, and alexithymia. A Principal Components Analysis (PCA) and a Parallel Analysis (PA) of the data from Study 1 yielded three factors assessing mental states with positive or neutral valence (AMS-NP), mental states with negative valence (AMS-N), and sensory states (AMS-S). These showed satisfactory reliability indexes. AMS-Q’s whole-scale internal consistency was excellent. Multigroup Confirmatory Factor Analysis (CFA) further confirmed the three-factor structure. The AMS-Q subscales also showed a consistent pattern of correlation with associated constructs in the theoretically predicted ways, relating positively to ToM and mentalization and negatively to alexithymia. Thus, the questionnaire is considered suitable to be easily administered and sensitive for assessing the attribution of mental and sensory states to humans. The AMS-Q can also be administered with stimuli of nonhuman agents (e.g., animals, inanimate things, and even God); this allows the level of mental anthropomorphization of other agents to be assessed using the human as a term of comparison, providing important hints in the perception of nonhuman entities as more or less mentalistic compared to human beings, and identifying what factors are required for the attribution of human mental traits to nonhuman agents, further helping to delineate the perception of others’ minds.