The Swiss star enters the California-based tournament hoping to defend his 2017 crown.
Federer has been given a bye in the first round and will not face a top 10 player until at least the quarter-finals.
In the second round the world No 1 has been drawn against the winner of Ryan Harrison and Federico Delbonis.
The favourable draw has seen Federer put in the same half as world No 5 Dominic Theim, who is a likely last eight opponent.
Hyeon Chung, who Federer beat in the semi-final of the Australian Open, could also be met at the same stage.
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Gregor Dimitrov, ranked three in the world, will battle it out alongside Nick Kyrgios and Kevin Anderson for a shot at meeting Federer in the semi finals.
In the opposite half of the draw is the Australian Open runner up Marin Cilic and world No 4 Alexander Zverev.
Juan Martin del Porto, Lucas Rouille and Jack Sock are also on the opposite side to Federer.
New British number one Kyle Edmund has a bye in the first round but is in the same side of the draw as Cilic.
Federer will be hoping to continue his 100 per cent start to the new year which also saw him win the Rotterdam Open last month.
The 36-year-old returned to the top of the world rankings with his latest success and became the oldest male to ever do so in the process.
The Indian Wells Masters gets underway on Thursday.