Woods has not competed since Nov. 15 when he won the Australian Masters for his 82nd victory worldwide. Twelve days later, he crashed his car into a tree outside his Florida home, setting off shocking revelations that he had been cheating on his wife.
The Associated Press first reported his plans to return at Augusta National last Thursday.
"The major championships have always been a special focus in my career and, as a professional, I think Augusta is where I need to be, even though it's been a while since I last played," Woods said.
"I have undergone almost two months of inpatient therapy and I am continuing my treatment," he said. "Although I'm returning to competition, I still have a lot of work to do in my personal life."
There had been reports he would play the Tavistock Cup exhibition next week in Orlando, followed by the Arnold Palmer Invitational at Bay Hill, where he is the defending champion and a six-time winner.
"When I finally got into a position to think about competitive golf again, it became apparent to me that the Masters would be the earliest I could play," Woods said.