"Shit", "Goddamn", "hell", and "damn" are all used at different times, but not to an overabundance.
Alcohol, Drugs & Smoking
Mild
John is seen at the beginning of the film requesting that his friend be his designated driver so he can go to a bar and drink. He and his friend are seen drinking briefly afterwards. His mother has a martini later on when they have dinner at a restaurant . She is seen smoking a cigarette near the end of the film, when she becomes upset with her son.
Frightening & Intense Scenes
Unrated
Jeff and his wife get into a heated argument which qualifies as "intense". Some of the arguments between John and Jeff are a little intense as well.
This is a comedy so there is nothing frightening by any means.