The incident allegedly occurred during United's trip to Anfield on October 15, following which Evra reported Suarez to the FA.
The Uruguayan has vehemently denied the allegations and has received backing from his manager Kenny Dalglish.
An FA statement read: "The FA has today charged Liverpool’s Luis Suarez following an incident that occurred during the Liverpool versus Manchester United fixture at Anfield on 15 October 2011.
"It is alleged that Suarez used abusive and/or insulting words and/or behaviour towards Manchester United’s Patrice Evra contrary to FA rules.
"It is further alleged that this included a reference to the ethnic origin and/or colour and/or race of Patrice Evra."
A statement from the The Reds confirms Suraez will plead not guilty to the charge.
"We will discuss the matter fully with him when he returns from international duty, but he will plead not guilty to the charge and we expect him to request a personal hearing.
"Luis remains determined to clear his name of the allegation made against him by Patrice Evra.
"The Club remain fully supportive of Luis in this matter."