Common Sense Note
Parents need to know that Third Person is multiple-storyline drama from Paul Haggis, who also made the Oscar-winning Crash. (It's highly unlikely that this movie will elicit the same reaction; it's a mess.) There's some fighting, and guns are produced but never fired. In one scene, a man forcibly removes a woman from his apartment by dragging her, kicking and screaming, across the floor. In another scene, it's suggested that a grown woman has had sex with her father. (The man in question urges her to come to his hotel, and she does what he says, but she appears uncomfortable.) There's some female nudity (toplessness, not full frontal), two sex scenes, and some kissing. Language includes several uses of "f--k," plus "s--t," "a--hole," etc. Characters occasionally drink and smoke, and Apple products are on display in several scenes.
Sexual
Content
A female character is shown naked and topless in more than one scene. She drops her robe and must run through a hotel hallway to get back to her room. She's also shown kissing and having sex with a main male character, as well as a secondary male character. It's suggested after the fact that the second man is her father. (She goes to see him willingly, though she appears uncomfortable.) In another storyline, another couple has sex one time, with no nudity shown.
Violence
A man punches another man, who draws a gun. The gun is pointed at several people but never fired. Other guns are produced but not fired. In another scene, a man forcibly removes a woman from his apartment, dragging her across the floor. There's a strange, not very well explained subplot about a man who has sex with and/or sexually abuses his grown daughter. Also quite a bit of yelling, plus talk of a child who drowned in a swimming pool (nothing is shown).
Language
"F--k" is used several times. "S--t," "hell," "Jesus Christ" (as an exclamation), and "a--hole" are all heard at least once.
Social
Behavior
Two vague messages might be extracted: Always watch your kids, and never trust a writer.
Consumerism
Apple iPhones are prominent, as is an Apple MacBook. Budweiser beer is mentioned by name.
Drugs / Tobacco /
Alcohol
Some characters are seen drinking and smoking cigarettes in a background way. A writer has a glass of wine at his desk, and a character orders several strong drinks in a bar, but apparently because he's mainly looking for something cold. No one appears to be drunk.