Argyle are among the 44 Premier League and Championship clubs who will enter the competition at this stage.
There are 20 round two ties taking place from Friday through until Sunday.
The third round draw will be conducted from Old Trafford, the home of the current holders Manchester United, and be broadcast live on BBC Two and iPlayer from 7pm. Kelly Somers will present the draw, with former Manchester United strikers Mark Hughes and Dion Dublin on hand to pick out the team balls. The number for Argyle's Green Army to look out for is 30.
Third round ties will be played over the weekend of January 11/12.
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