In addition to selecting wheels with the correct bolt circle and rim width, you must also choose a wheel with the correct offset. Offset is a measurement that most people in the tire business know something about, but many do not fully understand. Simply stated, offset is the measured difference between the wheel's mounting face where it bolts up to the hub and the centerline of the rim. In other words, when the mounting face directly aligns with the wheel's centerline, the wheel has zero offset. When the mounting face is toward the heel's streetside, the wheel has positive offset.
Negative offset occurs when the mounting face is closer to the brake side of the wheel.
Front wheels usually have positive offset. Front-wheel drive vehicles have high positive offset wheels which allow for proper clearance of the hub assembly within the wheel well. Offsets that do not meet these specifications can increase steering effort, steering wheel kick-back when accelerating around a turn, and load on the wheel bearings. Using the proper positive or negative offset at the rear of the vehicle is important - but less so than using it at the front where the bearing load situation is critical. Negative offset wheels also affect a vehicle's handling.