One love scene between Norah & Nick on the couch. They are kissing; We hear some moaning sounds from the girl. It's implied the girl is being fingered. But it is not shown. Both are fully clothed. (Eventually Norah buttons her jeans). No sexual intercourse happens. No nudity shown.

There is some amount of time where Nick and Nora are driving while a couple does it in the background, nothing graphic shown, there is moaning and dirty talk

Some kissing

A man headbutts another man, a girl's head hits a car door and Nick gets punched in the throat by Norah.

There is one f-word in the opening scene, in addition to a dozen s-words, plus some anatomical terms(the most explicit being a band named The Jerk Off's who think about changing their name to Dick Ache. Also mention of "going balls-deep"). The count adds up to about 60 with religious profanities included, which is average for a PG-13.

One character is very intoxicated for most of the film

Many supporting characters drink, but the title characters don't drink and are sober the whole movie. A man dressed up as Jesus smokes a cigarette in one scene.

Caroline drops her gum in a toilet that she just threw up in and takes it out and puts it back in her mouth.(This gum goes to norah then nick.)