The Magpies will be ball 29, with all 20 Premier League teams entering the competition at the third round stage.
The draw is due to be held at 7pm (GMT), ahead of ITV's coverage of the second round tie between Boreham Wood and St. Albans City.
Third round matches will be played between Friday, 7th January and Monday, 10th January 2022, with winning clubs receiving £82,000 from the competition prize fund.
Newcastle have won the FA Cup six times - most recently in 1954/55 - and been runners-up on seven occasions.
Last season, United were knocked out in the third round by Arsenal, but they reached the quarter-finals in 2019/20 only to lose 2-0 to Manchester City.
The draw numbers for this year's third round are:
1 AFC Bournemouth2 Arsenal3 Aston Villa4 Barnsley5 Birmingham City6 Blackburn Rovers7 Blackpool8 Brentford9 Brighton & Hove Albion10 Bristol City11 Burnley12 Cardiff City13 Chelsea14 Coventry City15 Crystal Palace16 Derby County17 Everton18 Fulham19 Huddersfield Town20 Hull City21 Leeds United22 Leicester City23 Liverpool24 Luton Town25 Manchester City26 Manchester United27 Middlesbrough28 Millwall29 Newcastle United30 Norwich City31 Nottingham Forest32 Peterborough United33 Preston North End34 Queens Park Rangers35 Reading36 Sheffield United37 Southampton38 Stoke City39 Swansea City40 Tottenham Hotspur41 Watford42 West Bromwich Albion43 West Ham United44 Wolverhampton Wanderers45 Yeovil Town46 Bristol Rovers47 Port Vale48 Morecambe49 Hartlepool United50 AFC Wimbledon51 Colchester United or Wigan Athletic52 Leyton Orient53 Cambridge United54 Mansfield Town55 Swindon Town56 Rotherham United57 Charlton Athletic58 Boreham Wood or St. Albans City59 Kidderminster Harriers or FC Halifax Town60 Shrewsbury Town61 Salford City or Chesterfield62 Rochdale or Plymouth Argyle63 Ipswich Town or Barrow64 Harrogate Town