Hi. Assume you have the differential input is zero (and common mode input voltage is zero for the moment). You opamp will produce ideally a zero output voltage. In reality, it will produce the "output offset" voltage. Now if you want the output to be zero, you have to apply the "input offset" voltage to cancel the non-ideal offset effect.
Vin(offset) = Vout(osset) / open loop gain
Adding to asdf44, the offset is better understood by Vos_in so that you can assess the non-ideal voltage characteristics of the opamp (inst amp) independent on the gain.
Draw the standard 3 op-amps instrumentation amplifier circuit and add offsets to each amplifier. The net offset of the input amplifiers is the input offset. The net offset of the output amplifier is the output offset (it will include Vos and Ios*R).
In the LTSpice the ideal opamp model has a Vos parameter you can manipulate. Alternatively you can insert a series voltage source at the opamp input.