For offset/backspacing following basic recommendations:
0mm offset or less (4.5" BSpace on 8", 5" BSpace on 9" width Wheel) for running up to 35X12.5" tires, larger bump stops or flatties and minor body mods might be required. Front axle tube&C reinforcements should be considered if running 35" tires
-12mm offset or less (4" BSpace on 8", 4.5" BSpace on 9" width Wheel) for running up to 37X12.5" tires, larger bump stops or flatties and some body mods might be required. Brake upgrade, front axle tube&C reinforcements and gearing change highly recommended if running 37" tires
Note some tire models run closer to the spec'd tire size than others and the ones running larger could still lightly rub at steering lock with the above minimum recommendations.
2010 JKU Sahara
It's all about smiles per gallon, not miles per gallon