Tevez, who controversially joined City last year in a move that has heightened the rivalry between the two clubs, wiped out United's early lead when he smashed home a 42nd-minute penalty.
The Argentina forward headed their second goal against the holders after 65 minutes when he was left unmarked in United's six-yard box with only goalkeeper Edwin Van der Sar to beat.
United went ahead after 17 minutes when City failed to deal with an Antonio Valencia cross leaving Ryan Giggs with a simple tap-in after City keeper Shay Given blocked a Wayne Rooney shot.
The first semi-final between the two Manchester clubs since 1969 will be decided in the second leg at Old Trafford next Wednesday with the winners meeting Aston Villa or Blackburn Rovers in the final at Wembley Stadium on February 28.
Villa hold a 1-0 lead after the first leg at Blackburn.
United settled first at a sold-out Eastlands and took the lead after Patrice Evra picked out Valencia on the right. His low cross into the box found Wayne Rooney and although Given saved his shot the ball ran to Giggs, a former City youth player, who scored his first derby goal since 1996.
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