The charge relates to an incident that is alleged to have taken place during the 1-1 draw between the two clubs at Anfield in October, and comes after a month-long investigation.
Uruguay international Suarez had already strenuously denied Evra’s accusations and, with the full backing of his club, is set to plead not guilty.
An FA statement said: “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.”
Liverpool, whose manager Kenny Dalglish previously said that he does not think racism is prevalent at the club, responded with a statement backing their player.
It read: “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.”