Ruben Amorim's side will begin our quest for silverware at 16:30 GMT.
The match will be broadcast live by TNT Sports from the Theatre of Dreams, as United bid to follow up on our 4-2 Premier League success against the Seagulls this term.
Both sides will have three full days' rest prior to the fixture, as United travel to Burnley and Brighton visit Manchester City in top-flight fixtures on Wednesday 7 January.
January's tie is a rerun of the 1983 final, which Ron Atkinson's men won 4-0 in a replay, with skipper Bryan Robson scoring twice.