The game will take place at Goodison Park on 28/29 August.
The O's managed to take Arsenal to a replay in the FA Cup last season and Everton will be hoping to wrap the tie up on home soil.
Goodison last hosted the O's in a fourth round FA Cup match in 2002 when Kevin Campbell and Duncan Ferguson were on the scoresheet in a 4-1 home win.
Information on the date, time and ticket details for the game will be confirmed in due course.
Follow Gary Maiden on Twitter @GaryMaidenEFC