Ibrahimovic, 34, will be a free agent when his contract with Paris Saint-Germain runs out this summer, but both United and new manager Jose Mourinho had been in contact with the striker about a prospective move from as far back as March.
The Portuguese manager gave his approval to the signing then, and both manager and player were enthused by the idea of working with each other again after winning the Italian title together at Inter Milan in 2008-09.
Negotiations could not get under way fully until the past few weeks, and sources told ESPN FC that some clauses related to Ibrahimovic's one-year deal caused a longer delay than expected.
The Sweden star will complete the move when he returns from Euro 2016 duty. On Monday he forced his side's equaliser with a cross leading to an own goal from Ciaran Clark, in a 1-1 draw with Ireland at the Stade de France.
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