She agreed terms this week and will jet in before the first audition in Glasgow on June 4.
An official announcement is due to be made imminently.
ITV hoped to sign Sharon, 60, last month but her marriage troubles stalled talks.
The Sun revealed she and rocker hubby Ozzy, 64, were living separate lives in Los Angeles after he admitted taking drugs and drinking again.
A source said: “Sharon’s been through hell lately, so X Factor was not front of mind.
“But she loves the show and missed it.
“Things with Ozzy have calmed down but they’re a long way off being sorted.”
Sharon - who has said she does not want to divorce - will return as part of a revamp by Simon Cowell after last year’s series lost over three million viewers.
She will get over £1.5million cash and £300,000 in first class flights between the UK and LA. Five star hotel accommodation, wardrobe and make-up costs are also thrown in.
She quit in 2008 after four years, saying she disliked panel co-star Dannii Minogue, She had also demanded a reported £2million pay deal, which show boss Richard Holloway branded “unreasonable”.
Fellow judge Gary Barlow is still thrashing out a £1.5m deal, while Louis Walsh is said to be close to signing for £1m.
We told yesterday how Nicole Scherzinger is still holding out. Chiefs are considering hiring ex Spice Girl Mel B instead.
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