The Red Devils hitman lashed out at the Latics midfielder during the game between the two sides, which United won 4-0 at the DW Stadium.
Earlier reports point towards the FA being in line to ask referee Mark Clattenburg for his thoughts on the incident, and could take retrospective action depending on what he has to say.
Now The Mirror reports that if such a circumstance should come to pass, the 25-year-old forward will maintain that his elbow on McCarthy was due to self-defense.
Wigan boss Roberto Martinez has already declared his unhappiness with Rooney remaining on the pitch after the incident, whereas his United counterpart Sir Alex Ferguson brushed aside the issue claiming that “there was nothing in it”.
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Wayne Rooney To Plead Self-Defence Over Elbow On Wigan’s James McCarthy