The Premier League heavyweights met in last year's final, which the Blues won 1-0.
Middlesbrough or Newport will host Pep Guardiola's quadruple-chasing Manchester City in the next round, while League One Doncaster will welcome Premier League side Crystal Palace to the Keepmoat Stadium.
The ties will take place between February 15 and 18.
Doncaster v Crystal Palace
Middlesbrough/Newport v Man City
Chelsea v Man Utd
Swansea v Barnet/Brentford
Brighton/West Brom v Derby