Just keep in mind that you may not have any clearance issues, with aftermarket rims, but it will widen your machine, I stuck with the OEM rims on my X2 primarily to keep the width similar to stock, The 26" BHs are a wider then stock tire, so overall even with a OEM offset. The width of my X2 still gained about 2"s and I think that can bessen in those pics. Should you go to a 4/3 or what many call a 5/2 you will be about 4 inchs wider then stcok. You will also want to keep in mind that will put enough of your tires out past your fender that you maybe should plan on getting a little more dirty when out on the trail then a stock OEM offset.
You can see in this pic there is some mud on the front side of the back fender thats coming off the larger wider front tires even with the stock offset wheels, this will be worse with an aftermarket rim do to the wider offset.
Also keep in mind the method that you haul your atv, Polaris machines are typically some of the widest tracking ATVs on the market right from the factory with the factory rims and tires, this is also why they tend to be one the most stable atvs on the market but a wider offset rim will add even more stabilty to the machine, it may also create challenges hauling it to the trail.
That was another reason I stuck with the facory wheels on my X2. In this pic you can see that on my trailer width of the ATV can be an issue, this trailer can haul 4 atvs and is 100"s wide, the X2 like I have it setup in my pic is very close to 50"s wide, so any wider then that another ATV could not be placed beside it like it is in this pic. Also your typicall full size pickup is 50"s between the wheel wells.
I went after market with the Hipers on my 09 850 Xp and it can not be put on that trailer beside another full size ATV. The Hipers are the only true 5/2 I have come accross, and this machine with these wheels and tires is over 50" wide.
Because of the added width the Hipers give my 09 850, I am setting my 2010 850 up with these OEM rims with the same bighorn tires that are on all my other machines, but this should take care of the whole trailer hog issue my 09 has with the aftermarket wheels. One trailer hog in the stable is plenty. LOL
Just thought I better give some of the possible down sides to an aftermarket wheel as well.