“The Masters is where I won my first major, and I view this tournament with great respect. After a long and necessary time away from the game, I feel like I'm ready to start my season at Augusta,” Woods said in a statement posted on his website.
"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 awhile since I last played.
"I have undergone almost two months of inpatient therapy, and I am continuing my treatment. Although I'm returning to competition, I still have a lot of work to do in my personal life.
"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. I called both Joe Lewis and Arnold Palmer and expressed my regrets for not attending the Tavistock Cup and the Arnold Palmer Invitational. I again want to thank them both for their support and their understanding. Those are fantastic tournaments, and I look forward to competing in them again.
"I would also like to thank the Augusta National members and staff for their support. I have deep appreciation for everything that they do to create a wonderful event for the benefit of the game."
Woods last played in a golf tournament in Australia on November 15, 2009, two weeks before his marital problems went public.