The United boss had intimated that the Swede would be a part of his side for the semi-final first leg against Marco Silva's side after saying that Ibrahimovic would be among those returning after sitting out Saturday's 4-0 FA Cup win over Reading.
But Marcus Rashford will again lead the line for the Red Devils after scoring twice in the victory which booked them a fourth-round fixture against Wigan Athletic, leaving Ibrahimovic with extra time to recover for Sunday's Premier League clash with Liverpool.
Wayne Rooney is also retained after drawing level with Sir Bobby Charlton's club record of 249 goals in Saturday's win, while Chris Smalling and Juan Mata also remain in the first XI.
Paul Pogba returns in midfield, starting alongside Ander Herrera with Michael Carrick and Marouane Fellaini among the substitutes.
Abel Hernandez has to make do with a place on the bench for the visitors as he continues his recovery from a long-term injury.
Man Utd: De Gea, Jones, Pogba, Mata, Rooney, Smalling, Rashford, Herrera, Mkhitaryan, Valencia, Darmian. Subs: Martial, Lingard, Carrick, Blind, Romero, Fosu-Mensah, Fellaini.
Hull City: Jakupovic, Robertson, Maguire, Meyler, Huddlestone, Snodgrass, Clucas, Diomande, Henriksen, Mason, Tymon. Subs: Hernandez, Maloney, Weir, Marshall, Bowen, Clackstone.