United, along with the other 19 Premier League clubs and all 24 Championship sides, enter the competition at the start of 2023, with ties set to be played across the weekend of Saturday, 7th January and Sunday, 8th January.
The Magpies will be ball number 27 in the draw and are one of four North East teams left in the competition, along with Hartlepool United, Middlesbrough and Sunderland.
The draw will be made at Anfield between 7pm and 7:30pm GMT, and will be shown live on BBC Two as well as the Emirates FA Cup's official Twitter, Instagram and Facebook accounts.