In this study it is theoretically analyzed how flue gas recirculation at the hydrogen electrode of solid oxide cells (SOC) systems effects fuel utilization and carbon formation. Interdepence between cell fuel utilization, system fuel utilization and gas recirculation is investigated numerically. Tendency towards carbon deposits is evaluated via thermodynamic equilibrium calculations. It is quantified which gas recirculation rates are necessary to achieve high values of system fuel utilization even if the cell fuel utilization is kept at a moderate level. Furthermore, tendency towards carbon deposition strongly depends on temperature, pressure and feed gas composition and can be reduced by adequate recirculation rates. The presented results can be used for the configuration of gas recirculation in SOC systems.