Seconds after Liverpool made a double change in the 61st minute, a long ball forward came off the arm of Ibrahima Konate as he battled Beto.
Mo Salah looked to have made it a winning final trip to Goodison Park for Liverpool, as the Premier League leaders were 2-1 up at the death.
Liverpool drew level five minutes through Alexis Mac Allister, whose late run was spotted by Mo Salah.
The teams went into the fixture having each won 41 of their meetings at the grand old stadium which come August will be Everton's former home - and they're on course to remain a Premier League club under David Moyes.
Everton had taken the lead in the 11th minute through Beto but his well-worked goal was quickly cancelled out, as Salah set up Alexis Mac Allister.