The move would end Rooney's 16-year stint in the Premier League. He is expected to sign a two-year, £3.8m-a-year deal.
Sky Sports also claim a coaching position at Goodison Park will be made available for Rooney once he calls time on his playing career.
Negotiations have been prolonged due to the last year of Rooney's contract. It is understood DC United will pay a significant portion of his £180k-a-week salary rather than pay Everton a transfer fee.