Common Sense Note
Parents need to know that this movie is a romantic comedy, and the directorial debut of actor/comedian Tim Allen (The Santa Clause, the voice of "Buzz Lightyear" in the Toy Story movies). It contains some mature material, but its overall messages are positive and should be fine for older teens, even though it's aimed more at grown-ups. Profanity is fairly heavy, with one use of "f--k" and several uses of "s--t," and there are constant, comical sexual situations, though no nudity.
Sexual
Content
No nudity, but the film is filled with sexual situations, sexual innuendo, and some kissing. Tommy has wild, comical sex with his old girlfriend, not knowing that she has a new fiance. The girlfriend suggests that they continue "cheating" after she's married. Tommy's brother-in-law continually lusts after his wife (Tommy's sister) and makes sexy comments about her. Tommy "checks out" his new parole officer, a dildo is shown, and characters talk about sex very often.
Violence
Minor comic violence. Tommy is "kidnapped" in one scene, though it turns out to be nothing. A jealous boyfriend catches him and we see one punch. A baseball hits a kid in the head during a game.
Language
The movie pushes the boundaries of its PG-13 rating, with one use of "f--k" and multiple uses of "s--t." We also hear "butt," "d--k," "ass," "damn," "Jesus," "crap," "bitch," "hell," "bastard," "God," "nuts," "asshole," and "hump."
Social
Behavior
The movie suggests that it's possible that a character, released from a three-year stint in prison, can straighten out his life and find happiness. Of course, Tommy faces many temptations, and he briefly succumbs to some of them, but eventually manages to bounce back. He also has some bad luck, but weathers everything quite nicely. Overall, he's a good example of overcoming adversity. On the other hand, there is some very brief Asian stereotyping.
Consumerism
There's enough product placement to call attention to itself. Tommy's sister offers him a "Tic Tac" and a "Life Saver" in the film's first ten minutes. We see a can of Coca-Cola, a tub of Ben & Jerry's ice cream, and a bottle of Dasani water (a product of the Coca-Cola company).
Drugs / Tobacco /
Alcohol
Adults drink beer and wine with dinner. In one scene, a supporting character -- the grandmother -- comically adds whisky to her coffee.