The Magpies - along with the other 19 Premier League teams and 24 Championship sides - enter the competition at that stage, and will be ball number 26 in the draw.
United reached the quarter-finals last term after seeing off Sunderland, Fulham and Blackburn Rovers before being beaten at Manchester City in the last eight.
Eddie Howe's side will find out who they will face when the draw is made live on BBC Two on Monday between 7pm and 7:30pm GMT.
All third round ties are set to take place over the weekend of Saturday, 11th January 2025.