The 26-year-old Galway-born wideman has six caps to his name already, having featured as a substitute against Iceland, Mexico, Turkey, the USA, Wales and Poland.
Horgan has played 29 times for Hibs this season, scoring five goals in all competitions.
There is also a first senior call-up for former Hibs striker James Collins, while ex-Hearts loanee Jimmy Dunne is named among the defenders along with Wolves right-back Matt Doherty, who spent time on loan at Easter Road during the 2011/12 season.
However, there is no room for Hearts’ Colin Doyle among the five named goalkeepers.
Doyle has played three times for the Republic, completing the full 90 minutes in friendly matches against Turkey, France and the USA in 2018.
The squad will be finalised on March 17, with the retained players undergoing their first training session the following day.
Republic of Ireland Provisional Squad
Goalkeepers: Darren Randolph (Middlesbrough), Keiren Westwood (Sheffield Wednesday), Caoimhin Kelleher (Liverpool), Kieran O’Hara (Macclesfield Town*), Mark Travers (Bournemouth)
Defenders: Seamus Coleman (Everton), Matt Doherty (Wolverhampton Wanderers), Cyrus Christie (Fulham), Richard Keogh (Derby County), John Egan (Sheffield United), Shane Duffy (Brighton & Hove Albion), Kevin Long (Burnley), Jimmy Dunne (Sunderland*), Enda Stevens (Sheffield United), Derrick Williams (Blackburn Rovers), Stephen Ward (Burnley)
Midfielders: Aiden McGeady (Sunderland), Alan Judge (Ipswich Town), James McCarthy (Everton), Jeff Hendrick (Burnley), Conor Hourihane (Aston Villa), Alan Browne (Preston North End), Harry Arter (Cardiff City*), Glenn Whelan (Aston Villa), David Meyler (Coventry City*), Shaun Williams (Millwall), Robbie Brady (Burnley), Callum O’Dowda (Bristol City), James McClean (Stoke City), Daryl Horgan (Hibs)
Forwards: Shane Long (Southampton), Sean Maguire (Preston North End), Ronan Curtis (Portsmouth), Scott Hogan (Sheffield United*), Aiden O’Brien (Millwall), David McGoldrick (Sheffield United), James Collins (Luton Town), Padraig Amond (Newport County)
* denotes player is on loan