The offset of a wheel is what locates the tire and wheel assembly
in relation to the suspension. More specifically, it is the measured
distance between the hub mounting surface and the center line of the
rim. Below is an explanation of the various types of offsets which are
pictured in the above graphic.
Positive Offset
A positive offset occurs when the hub mounting surface is on
the street side (the side you see) of the center line of the
rim. Most factory rims will have this type of offset.
Zero Offset
When the hub mounting surface is centered within the rim, it
is known as a zero offset.
Negative Offset
If the hub mounting surface is on the brake side of the center
line of the rim, it is considered a negative offset or deep dish.
Note that extensive negative offset can potentially cause increased
steering wheel kick-back and place additional stresses on the vehicle's
entire suspension.