Bodykit shouldn't really matter what offset you get, but if you're talking about wide-body, then that's a different story.
yes it does if you want it flush with the stock Fenders
!! When you drop your car, you'll notice that the tires sit in further a little bit, so if you want the same look with better rims, stay with the same offset, if you want it to be flush, get a smaller positive offset, if you want a widebody, then get even smaller positive offset, you might even be able to get a negative offset, ive seen a celica with the APR widebody that had like -10 or something in the rear wheels, but offset would be affected by tire wideth, depening on what kit you get, how far your Fenders
stick out(widebody or flares), etc..