Callejas, who is also the former president of the Honduran soccer federation and an ex-member of FIFA's marketing and television committee, is scheduled to enter the plea before a federal magistrate judge in Brooklyn, New York.
A lawyer for Callejas, who previously pleaded not guilty, did not immediately respond to requests for comment. A spokeswoman for the U.S. Attorney's Office in Brooklyn declined comment.
The 72-year-old is among 42 individuals and entities charged as part of a U.S. investigation into more than $200 million in bribes and kickbacks sought by soccer officials for marketing and broadcast rights to tournaments and matches.
The investigation has sent Switzerland-based FIFA and other governing bodies into an unprecedented crisis. Gianni Infantino, FIFA's newly elected president, has vowed to lead the organization out of years of scandal.
To date, 13 people and two corporate entities have pleaded guilty in the U.S. case.
Callejas, who served as Honduran president from 1990 through 1994, was indicted in December and came to the United States later that month voluntarily to face charges including racketeering conspiracy, wire fraud and money laundering.
The indictment alleged that Callejas took bribes from Media World, an affiliate of Spain's Imagina Group, so that the company could obtain media and marketing rights for qualifier matches ahead of the 2014, 2018 and 2022 World Cup tournaments.
Callejas, who has been under house arrest as part of a $4 million bail package, has previously denied any wrongdoing.
(Reporting by Nate Raymond in New York; Editing by Tom Brown)
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