Paul Pogba and Axel Tuanzebe are out with injuries and will also miss the game but Mourinho is planning on naming a strong team.
But he will rest David de Gea, Antonio Valencia, Nemanja Matic and Eric Bailly.
Luke Shaw is expected to make his first Manchester United start of the season.
"I gave two days off only to four players," Mourinho said.
"Apart from that, everybody is selected. Do you want to know which four? De Gea, Valencia, Matic and Bailly."
And Mourinho insists he’s taking the competition seriously, needing just one more league cup to his name to become the most successful manager in its history.
”Oh, yes. Serious,” he said when asked. “Because it's football, it's competition. We take it seriously.
PA
Jose Mourinho is set to name a strong team against Burton
"Of course, we're not playing David or Bailly but, if we go to the next round, probably these guys will play and I will give a rest to others. Our squad is good.
"We don't have 30 players, we have what we have, and a couple of injuries right now with Paul Pogba and Axel Tuanzebe. So we need some of the players that played on Sunday to play and we need some to be on the bench.
"We need to be with a strong team. I know the quality of the Championship and I know, if we don't take the game seriously, we are going to lose."
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