Look for 'This Film is Not Yet Rated' for an informative film on the whole ratings process. TFINYR is basically a documentary but its also a comedy as it mocks the entire ratings process.
Basically we will never know why its rated R because The Motion Picture Association of America will never say why or how it picks a specific rating.
It is certainly not for violence or nudity because there was none.
Swearing - sure there was a fair bit, I can't give you a count. But compared to other movies it should be no worse than PG-13.
Sexuality - scenes of suggested sex including prostitution and oral sex but no nudity. BINGO, there is your R Rating.
Do we know Kaitlin's implied age in the movie? Further study of the timeline might suggest or be inconclusive that statutory rape occurred. That would also generate at least an R.
We won't get more details on the rating process, but it would not surprise me to learn the movie had been rated NC-17 and editing got it re-rated to R.
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