Need correct rim size for 265 70 17s for 2003 TRD

I have a 2003 Tacoma TRD w the 265 70 16s. A buddy has some 265 70 17 BFGs he'll give me for $150. Sooooooooooooo.............. I'm studying rims to get. I assume I can put them on a 17" x 8" rim, but I'm not certain on what I need for back/rear spacing and offset. Can anyone help?

Thanks!

 

Your first gen has 4.5" backspacing stock.

 

x2 on 4.5"

but if you may end up in the future, upsizing to 265-75 or 285-75 or 305-70 or bigger, then try to find a wheel at 4" or 4.25" backspace, but i don't see too many wheels in 17s running that low of a backspace...

also take into consideration, that once your buddy's tires wear out, will you be able to afford the same tires brand new?