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Empathy, the ability to understand others' emotions, can occur through perspective taking and experience sharing. Neural systems active when adults empathize include regions underlying perspective taking (e.g. medial prefrontal cortex; MPFC) and experience sharing (e.g. inferior parietal lobule; IPL). It is unknown whether adolescents utilize networks implicated in both experience sharing and perspective taking when accurately empathizing. This question is critical given the importance of accurately understanding others' emotions for developing and maintaining adaptive peer relationships during adolescence. We extend the literature on empathy in adolescence by determining the neural basis of empathic accuracy, a behavioral assay of empathy that does not bias participants toward the exclusive use of perspective taking or experience sharing. Participants (N=155, aged 11.1-15.5 years) watched videos of 'targets' describing emotional events and continuously rated the targets' emotions during functional magnetic resonance imaging scanning. Empathic accuracy related to activation in regions underlying perspective taking (MPFC, temporoparietal junction and superior temporal sulcus), while activation in regions underlying experience sharing (IPL, anterior cingulate cortex and anterior insula) related to lower empathic accuracy. These results provide novel insight into the neural basis of empathic accuracy in adolescence and suggest that perspective taking processes may be effective for increasing empathy. [ABSTRACT FROM AUTHOR]