The 14-time major winner had been a doubt after he withdrew from the Farmers Insurance Open on 6 February, saying he would not return until he could “compete at the highest level’’.
Woods has now confirmed he will take part. “I’m playing in the Masters,” he said on his website. “It’s obviously very important to me, and I want to be there.
“I’ve worked a lot on my game and I’m looking forward to competing. I’m excited to get to Augusta and I appreciate everyone’s support.”
Woods reportedly played 18 holes at Augusta National on Tuesday, a course where in the past he has had great success.
He has won the tournament four times, but the last of those was in 2005 and he failed to compete at last year’s competition because of a back injury.
Poor form and injuries have plagued the 39-year-old over the last few years, a fall from grace highlighted by the latest world rankings with the American at number 104. Woods was last outside the top 100 in September 1996 when he was ranked 225.
The low point came when he carded an 82 at the Phoenix Open in January, a round which he described as his worst as a professional.
Woods lost his number one ranking to Australian Adam Scott in May last year after a 2013 in which he suffered poor form and injuries.
The American picked up an elbow injury at the Players Championship before he finished 13 over par at the US Open and only returned from the injury for the Open. Woods was in contention all week at Muirfield and finished five shots behind winner Phil Mickelson.
He has not won since the WGC-Bridgestone Invitational title in August 2013.
SCOTSMAN TABLET AND MOBILE APPS