Developmental continuity between infants’ understanding of intentional agency (goals, beliefs, and desires) and young children's attributions of moral intentions were studied in a 4‐year longitudinal study (N = 77 children). First, goal encoding at the age of 7 months and implicit false belief understanding at 18 months were predictive of children's understanding of an accidental transgressor's moral intentions at the age of 5 years. Second, 24‐month‐olds’ understanding of subjective desires was predictive of children's ability to understand an accidental transgressor's false belief at 5 years. These correlations remained significant when controlling for gender and verbal IQ. These findings support the theory that an early understanding of intentional agency is foundational for moral cognition in childhood.