Moyes was left infuriated by the decisions of referee Andre Marriner in United's 2-1 loss at the Stadium of Light in the League Cup semi-final first leg.
Marriner drew the ire as he awarded Sunderland a penalty in the second half following Tom Cleverley's challenge on Adam Johnson, which allowed Fabio Borini to ensure victory for Sunderland.
That decision provoked Moyes to controversially suggest that United "had other people to play" besides the opposition.
And the Scot appears set to be punished for his outburst after the FA formally charged him with misconduct.
A statement on the FA website read: "Manchester United manager David Moyes has been charged for misconduct by The FA in relation to post-match media comments he made following his side's game against Sunderland on Tuesday 7 January 2014.
"It is alleged the comments called into question the integrity of the match officials appointed to that fixture and/or appointed to Manchester United fixtures generally, and/or implied that such match officials are motivated by bias; and/or brought the game into disrepute, in contravention of Rule E3(1).
"Moyes has until 6pm on 15 January 2014 to respond to the charge."
