Woods made his return to top-level golf after a long injury lay-off at the Masters in April, but has not entered another tournament since.
He will, however, hope to continue to build fitness and form at a course he knows well – Woods won his fourth PGA Championship and 13th major overall on the tournament’s last visit to Southern Hills in 2007.
Mickelson, meanwhile, has not played since February after making controversial comments about the Saudi-backed LIV Golf series, missing the year’s first major at Augusta for the first time in 28 years.
The 51-year-old became the oldest major winner with victory at Kiawah Island last year but will not return for a defence.
Among the contenders in Tulsa could be Jordan Spieth, who has been in excellent recent touch and hopes to complete a career Grand Slam having won the three other majors, and Masters winner Scottie Scheffler, now world number one and a top-ten finisher at each of his two appearances at this event.
Rory McIlroy will be bidding to end his eight-year major drought, while two-time winner Brooks Koepka has entered despite withdrawing from the AT&T Byron Nelson last week.
Paul Casey has been forced to pull out of the field due to a back injury.
The 2021 Senior PGA Championship was also held at Southern Hills, with Alex Cejka earning a place at this year’s USPGA with victory last May.
The field for the 104th PGA Championship on Thursday at Southern Hills Country Club (players listed in the first qualification category for which they are eligible):
USPGA CHAMPIONS: Collin Morikawa, Brooks Koepka, Justin Thomas, Jimmy Walker, Jason Day, Rory McIlroy, Jason Dufner, Keegan Bradley, Martin Kaymer, Y.E. Yang, Padraig Harrington, Tiger Woods, Vijay Singh, Shaun Micheel, Rich Beem, John Daly.
MASTERS CHAMPIONS (5 YEARS): Scottie Scheffler, Hideki Matsuyama, Dustin Johnson, Patrick Reed.
U.S. OPEN CHAMPIONS (5 YEARS): Jon Rahm, Bryson DeChambeau, Gary Woodland.
BRITISH OPEN CHAMPIONS (5 YEARS): Shane Lowry, Francesco Molinari, Jordan Spieth, Henrik Stenson.
U.S. PLAYERS CHAMPIONSHIP (3 YEARS): Cameron Smith.
SENIOR PGA CHAMPION: Alex Cejka.
TOP 15 AND TIES FROM 2021 USPGA: Louis Oosthuizen, Harry Higgs, Abraham Ancer, Tony Finau, Rickie Fowler, Justin Rose, Kevin Streelman, Will Zalatoris.
TOP 20 FROM PGA PROFESSIONAL CHAMPIONSHIP: Jesse Mueller, Jared Jones, Michael Block, Wyatt Worthington II, Ryan Vermeer, Sean McCarty, Shawn Warren, Colin Inglis, Zac Oakley, Kyle Mendoza, Matt Borchert, Nic Ishee, Tyler Collet, Austin Hurt, Dylan Newman, Brandon Bingaman, Casey Pyne, Paul Dickinson, Alex Beach, Tim Feenstra.
U.S. PGA TOUR WINNERS DATING TO 2021 CHARLES SCHWAB CHALLENGE: Jason Kokrak, Patrick Cantlay, Garrick Higgo, Cameron Davis, Lucas Glover, Seamus Power, Cameron Champ, Xander Schauffele, Erik van Rooyen, Kevin Kisner, Max Homa, Sam Burns, Sungjae Im, Lucas Herbert, Viktor Hovland, Talor Gooch, Hudson Swafford, Luke List, Tom Hoge, Joaquin Niemann, Sepp Straka, Ryan Brehm, Chad Ramey, J.J. Spaun.
2021 RYDER CUP PLAYERS STILL INSIDE TOP 100 IN THE WORLD ON MAY 8: Daniel Berger, Matt Fitzpatrick, Tommy Fleetwood, Sergio Garcia, Tyrrell Hatton, Ian Poulter, Lee Westwood, Bernd Wiesberger.
TOP 70 IN PGA POINTS (OFFICIAL U.S. PGA TOUR MONEY FROM 2021 AT&T BYRON NELSON THROUGH 2022 WELLS FARGO CHAMPIONSHIP): Cameron Young, Anirban Lahiri, Russell Henley, Cameron Tringale, K.H. Lee, Troy Merritt, Mackenzie Hughes, Keith Mitchell, Alex Noren, Maverick McNealy, Jhonattan Vegas, Sebastian Munoz, Adam Hadwin, Marc Leishman, Kevin Na, Brian Harman, Aaron Wise, Branden Grace.
SPECIAL INVITATIONS: Adri Arnaus, Oliver Bekker, Christiaan Bezuidenhout, Richard Bland, Dean Burmester, Laurie Canter, Stewart Cink, Corey Conners, Ryan Fox, Justin Harding, Sam Horsfield, Nicolai Hojgaard, Billy Horschel, Rikuya Hoshino, Yuki Inamori, Zach Johnson, Matt Jones, Takumi Kanaya, Bio Kim, Chan Kim, Joohyung Kim, Si Woo Kim, Ryosuke Kinoshita, Chris Kirk, Jinichiro Kozuma, Matt Kuchar, Pablo Larrazabal, Min Woo Lee, Robert MacIntyre, Shaun Norris, Carlos Ortiz, Ryan Palmer, Mito Pereira, Thomas Pieters, Adam Scott, Webb Simpson, Daniel van Tonder, Harold Varner III, Bubba Watson, Matthew Wolff.
TO COMPLETE FIELD, PLAYERS BEYOND 70TH IN U.S. PGA POINTS: Lanto Griffin, Patton Kizzire, Davis Riley, Brendan Steele, Beau Hossler, Kramer Hickok, Charl Schwartzel, Adam Schenk, Russell Knox, Scott Stallings, Joel Dahmen.
ALTERNATES: Denny McCarthy, Sam Ryder, Pat Perez, Doc Redman, Chez Reavie
WITHDRAWALS: Jimmy Walker, Kazuki Higa, Harris English, Phil Mickelson, Davis Love III, Paul Casey, Sungjae Im.