The 32-year-old Swiss retired in 2007 but has accepted a wild card invitation to partner Slovakia's Daniela Hantuchova at the WTA tournament held at the Omni La Costa Resort and Spa between July 27 and August 4.
Hingis told wtatennis.com: "I am very much looking forward to making a return to competitive play at the Southern California Open.
"I remember winning the singles and doubles here in 1997 and winning the singles again in 1999. This has always been one of my favourite events to play.
"My competitive spirit is still very much alive and I love being out on court."