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The Owls were given a third minute lead by Chris Maguire and were on top until Sheffielder and Blades fan Scott Boden stunned them with a 65th minute penalty equaliser.
At times the home team's final ball was found wanting, and it was one reason why chances had been hard to come by that, plus diligent defending by Macclesfield, who worked hard to close down and get men behind the ball.
Nuhiu, who has been playing with injections and strapping on his injured shoulder, hurt himself again in falling after getting his head to a good cross from Liam Palmer.
Sheffield Wednesday 4 Macclesfield 1
A reminder that they could not feel comfortable while ever their lead was so slender came for Wednesday in the 35th minute.
Maghoma slightly over hit a through ball when he could have sent Maguire into space; Taylor reached the ball first, then was lobbed by Maghoma but it was over the bar.
Wickham's central role alongside Atdhe Nuhiu, so Maghoma moved to the right and Helan had the left wing spot that he occupied at Macclesfield.
Anyone who was not there may assume that this was another free flowing victory for Wednesday after their 6 Nike Tech Fleece Aeroloft Down Jacket 0 hammering of Leeds.
The Owls missed the cutting edge provided by Wickham but Maguire was doing his best to remedy that. He took a lovely ball from Palmer and had a crack from a narrow angle but dragged the ball across goal.
That was also the Scot's third goal in his last four appearances for the Owls and he looked full of confidence again after that early strike reflected in a terrific shot that flew past the angle.
Many home fans waited to applaud the Conference side after the final whistle and appreciated that the place against Rochdale in the last 32 had been hard earned.
Macclesfield managed their first shot in the 29th minute: well hit from 18 yards by the left foot of winger Jack Mackreth, into the arms of Martinez.
But they were given a scare by Macclesfield before sealing their place in the FA Cup fourth round.
Macclesfierd needed a break if they were going to get back in this game and they got one. Sub Chris Holroyd kicked the ball against Mattock just inside the box and the linesman flagged for a penalty. Wednesday protests were in vain, and Boden sent Martinez the wrong way from the spot, in the 65 minute.
Danny Whitaker who forced a brilliant save from Martinez in the first encounter between the clubs hit a decent shot from 25 yards and it was not far wide.
He made the second goal for Jacques Maghoma and struck the third himself. Miguel Llera added a fourth with a header and made it a rather flattering scoreline for the Owls.
Wednesday were as cohesive in possession as they had been in the draw at Moss Nike Sportswear Windrunner Pants
The striker, obviously in pain, received treatment and carried on.
That signalled the arrival of Jermaine Johnson to boost the now rattled Owls, and he created the breakthrough: In the 77th minute he nipped past an opponent and set Maghoma free with a perfect ball to the left. Maghoma ran on and smacked his shot into the far bottom corner. Owls fans could breathe again.
Rose. But this time they wanted more than a 1 0 lead at half time.
A shaven headed Joe Mattock came for Reda Johnson at half time and his cross was headed back by Nuhiu to Maghoma, who mis hit a half chance on the turn.
Six minutes after that blow Damian Martinez made a wonderful save from Scott Kay, who hit the bar from the rebound.
The Silkmen and their fans were inspired, and six minutes later only Martinez kept Wednesday level: he made an amazing block from Scott Kay, who had been presented with a close range chance; Kay should have scored from the rebound but hit the bar.
wide after a great run by Palmer
In only the third minute, Maguire cut inside from the left and took advantage of the space he created by beating Rhys Taylor at his near post with a low drive into the bottom corner from the edge of the area.
Maguire took Nike T Shirts For Mens Sports
Although the Kop and Grandstand were closed normal for Hillsborough ties against lesser teams the occasion was given an atmosphere by the home fans in the South and North stands and the away following who filled around half of the Upper West seats.
Stuart Gray made two changes to the side that started against Leeds: Martinez replaced the rested Chris Kirkland while Jeremy Helan came in for the unavailable Connor Wickham.
A cross by Nuhiu after delightful teamwork let to another powerful effort by Maguire and a clearance from the goalmouth.
Taylor then blocked Maguire after a defensive error gave the striker a sniff, and Maguire knocked a difficult near post opportunity Nike Sb Shorts Grey
But the introduction of Jermaine Johnson as a sub helped to the turn the replay back the Owls' way.
Macclesfield showed some pluck coming forward, without doing any damage, then it was Wednesday probing, looking for the second goal.
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