A lot of what you need to know about FX's new sitcom about a man and a dog can be deduced from the show's explanation of their TV-MA rating. "Wilfred," FX explains, is not suitable for people under the age of 17 and episodes may carry one of the following ratings: V for graphic violence, S for explicit sexual activity, or L for crude or indecent language.

You also need to know that the show, while incredibly crude, is also incredibly funny.

The premise of "Wilfred" is that a depressed man, played by Elijah Wood, forms an unusual friendship with his neighbor's dog, Wilfred (Jason Gann). Except while the rest of the world sees Wilfred as a regular dog, Wood's character, Ryan, sees and interacts with a gruff Australian man in a dog suit.

Wilfred, it turns out, is a bad dog. A very bad dog. Wilfred steals, vandalizes, manipulates, smokes pot, and abuses stuffed animals. He gets Ryan into all kinds of trouble, but is he really getting Ryan into trouble, or is Ryan imagining these interactions and self-sabotaging his own life?