It will be Lynch's first game in more than two months. He was injured in Seattle's 39-32 loss to the Arizona Cardinals on Nov. 15. The Seahawks have gone 7-1 without him, including a win last week over Minnesota in the wild card game.
Wide receiver Ted Ginn Jr. and running back Jonathan Stewart are active for Carolina.
Carolina's inactives include running backs Fozzy Whittaker and Brendan Wegher, wide receiver Brenton Bersin and Kevin Norwood, cornerback Lou Young, safety Dean Marlowe and defensive end Ryan Delaire.
Cornerback Tye Smith, running back Bryce Brown, fullback Will Tukuafu, linebacker Eric Pinkins, guards Mark Glowinski and Kristjan Sokoli and defensive tackle A.J. Francis are inactive for Seattle.