I just saw this movie a few days ago and fell in love with it. Johnny Depp has always been my favorite actor, and Benny and Joon is now one of my favorite movies-- I've already seen it 4 times!
Even coming from a 12 (turning 13 next month) year old girl, the movie was amazing, but there were a few scenes that made me a bit uncomfortable and I was thinking, "Is this really PG?"
For example, Benny did drink beer in a lot of scenes. Also, many characters did say "s---" a lot, in a few variations. Also the F word was used once.
Finally, the part I really don't like talking about-- the kissing. I mean, it's fine at first, but then it gets worse and worse, probably leaving kids 11 and younger with their jaws dropped. There's no nudity or anything,(Thank God) but it still gets a bit... awkward.
It probably isn't the kind of stuff you'd want to show to kids 9 and under.
Anything else with this movie is fine. I really recommend it for kids about my age, a year younger and a lot older. It really is great! :)