The 33-year-old England's record goalscorer with 53, has not played for the Three Lions since a 3-0 victory over Scotland in November 2016.
But Rooney, who plays for DC United, is expected to earn his 120th cap in the friendly at Wembley on 15 November.
The match will be called 'The Wayne Rooney Foundation international'.
The Wembley Arch will be lit up in the gold colours of Rooney's charity.
The Football Association said it was an opportunity to "honour" Rooney's "record-breaking international career".
Rooney said: "I am truly humbled and hugely excited to play for England at Wembley again. I would like to thank Gareth Southgate and the FA for inviting me back and helping to support my foundation in the process.
"Playing for England was the greatest honour of my career, so winning my 120th and final cap will be a particularly special moment for me. It's fitting that the match will be against the USA and I hope that both sets of fans enjoy the game."