Ultimately, this is subjective (we're not going to distance shame you 'round these parts). Of course, that hasn't stopped the Society of Motion Picture and Television Engineers from forming some strong thoughts on the matter. As reported by RTings, the SMPTE believes you should sit at a distance where your TV's screen takes up a minimum 30-degree field of view when watching general content. Or to put it in easier to measure terms, about 1.6 times the diagonal size of your television. With a 55-inch screen that equates to seven feet four inches, for 75 inches that's ten feet, and with 85-inch TVs you should place yourself around 11 feet four inches away from that colossal panel.
The SMPTE also makes a case for the 40-degree rule. If you're looking for a slightly more cinematic or immersive experience, sitting at an angle where the TV fills 40-degrees of your field of view is recommended — that's 1.2 times the diagonal size of the screen. This suggestion might make some sense if you're a fan of the best PS5 games too, and regularly find yourself straining to make out small in-game text. And on that note, here's how to choose the best TV for gaming right now.
There's also (and brace yourself for this doozie) the 62-degree rule. Are you a fan of cranking your neck as you watch The Odyssey for a fifth time in the front row of an IMAX theater? Then by all means sit a mere 5.9 ft from that 85-inch TV you just picked up. Just don't send your optometrist after us when your eyes fall out.