When humans attempt to perform two tasks at once, execution of the first task usually leads to postponement of the second one. This task delay is thought to result from a bottleneck occurring at a central, amodal stage of information processing that precludes two response selection or decision-making operations from being concurrently executed. Using time-resolved functional magnetic resonance imaging (fMRI), here we present a neural basis for such dual-task limitations, e.g. the inability of the posterior lateral prefrontal cortex, and possibly the superior medial frontal cortex, to process two decision-making operations at once. These results suggest that a neural network of frontal lobe areas acts as a central bottleneck of information processing that severely limits our ability to multitask.