Several American clubs held talks with Rooney's agent Paul Stretford last summer before the striker agreed a move back to boyhood club Everton.
However, Stretford has been in Washington D.C. this week for talks with DC United Chief Executive Jason Levein, and Sky Sports News report that a contract has been agreed which will see Rooney leave Everton at the end of the current season.
Wayne Rooney's return to Everton has not provided the fairytale ending to his Premier League that he wanted - but he was not a failure either. He provided some of the best moments in a joyless season at Goodison Park.— Phil McNulty (@philmcnulty) May 10, 2018
Rooney's contract will run to the end of 2020 MLS season and will be worth approximately £300,000 a week according to reports earlier on Thursday.
Rooney has not yet put pen to paper on the proposed deal but Sky understands that only a complete u-turn would prevent this move going through.
Levein is also the co-owner of Swansea City, but Swansea and DC United are held as separate entities so Swansea's imminent relegation will not affect any financial aspect of the deal.
Wayne Rooney is the only player to score 200+ goals and provide 100+ assists in the Premier League.— Squawka Football (@Squawka) May 10, 2018
208 goals ⚽️
103 assists ️
A true Premier League legend. pic.twitter.com/jTiiQxmvQw
Rooney may sign the contract early next week but will only officially complete the move when the MLS mid-season transfer window opens on July 14.
DC United are currently bottom of the MLS Eastern Conference with just one win from seven games so far this season, and they are prepared to make Rooney one the league's best paid players to reverse their fortunes.
Rooney has enjoyed a stellar career in England, scoring 279 goals in over 600 appearances for Everton and Manchester United.
He is also England's record goalscorer and retired from international football last August, only six appearances shy of Peter Shilton's appearance record.