Kerik, a onetime political ally of former New York Mayor Rudy Giuliani, faces charges in connection with tax evasion, lying on his job application to head the Department of Homeland Security, and accepting free rent and apartment renovations, ABC said.
Media crews were gathering Thursday at the courthouse in White Plains, N.Y., and Kerik was expected to surrender to authorities Friday.
Kerik was previously convicted in New York in connection with $165,000 in renovations to his apartment, done by a contractor who had bid for contracts with New York.
Sources involved in Kerik's defense, as well as federal sources, told ABC the new charges also relate to a second apartment Kerik used in New York, for which a third party paid the rent for about two years.
Kerik allegedly failed to report the value of the rent and renovations as income, ABC said.
Giuliani told ABC News the indictment takes nothing from his record as mayor.
"You have to judge that in the overall context, in everything that I did, and how many right decisions did I make and how many wrong decisions did I make," he said.