Gerrard struck nine minutes after halftime to cancel Joleon Lescott's first-half header as the game finished with the same score as their Premier League meeting on the same ground last Monday.
Earlier on Sunday, last year's runners-up Cardiff City held 10-times winners Arsenal to a goalless draw at Ninian Park.
Liverpool manager Rafa Benitez left striker Robbie Keane out of his matchday squad but Fernando Torres and Dirk Kuyt got little change from Everton's sturdy defenders.
That was not the case at the other end as, six days after Tim Cahill was left unmarked to head Everton's late equaliser, the spring-heeled Australian was again given a free header at a Steven Pienaar corner and Lescott's flick diverted the ball past Pepe Reina.
Howard produced a good block from the dynamic Gerrard soon afterwards and Everton were forced into scrambling defence in the last 15 minutes but, as so often this season, Liverpool's neat passing did not create enough Anfield danger.
Gerrard saw it differently. "In the league game Everton were worthy of a point but today we dominated for 90 minutes," he told Setanta Sports.
"I thought we were fantastic and if you look at chances you've got to be disappointed.
"But we go again, we are confident we can go there and win it," he said of the replay that will decide who hosts Aston Villa or Doncaster in the fifth round.
In Saturday's action, holders Portsmouth were knocked out when they were beaten 2-0 at home by Championship Swansea, while Manchester United came from behind to beat Tottenham Hotspur 2-1 to earn a last-16 game away to either Nottingham Forest or Derby County.
