You want to adjust your car's seat so you can sit straight with good posture, have a good view of the road out of the windows, reach all controls easily, and be safe in case of an accident.
Adjust your steering wheel so you can see your speedometer and steer comfortably.
The first safety factor that affects how far you and your passenger sit from your steering wheel is the airbag. The airbags are usually installed inside the steering wheels or the dashboard and if there is an accident, the airbag will be released and inflate at a very fast speed. If you or your passenger is sitting too close, the airbag may cause injuries.
That is why it is recommended that you and your passenger allow at least 10 inches from the center of the steering wheel to your breastbone, and also recommended that the children under 12 should safely ride in the back seat.