At the time, Mr Foley's parents accused Ms Le Pen of using their son's "shamefully uncensored" image for political gain.
The 2015 tweets in the wake of the ISIS attacks on Paris showed ISIS executions, including the execution of James Foley, an American journalist.
Another image showed a man in an orange jumpsuit being crushed by a tank driven by an ISIL fighter.
The anti-immigration leader lost to centrist candidate Emmanuel Macron in the second round of the French presidential election run-off in May previous year.
French prosecutors opened an investigation in December 2015 into the graphic series of tweets by National Front leader Le Pen, which included a photo of the decapitated body of United States reporter James Foley.
The crime is punishable by up to three years in prison and a fine of 75,000 euros ($118, 550).
In March a year ago MPs in the European parliament voted to strip Le Pen of her immunity around the case in order to allow the prosecution to proceed.
"I am being charged for having condemned the horrors of Daesh", Le Pen told AFP news agency.
Le Pen had refused to attend a police interview over the investigation by police in the Paris suburb of Nanterre, citing her status as an MEP.
Le Pen later deleted the picture of Foley after a request from his family, saying she had been unaware of his identity.
The Front National (FN) leader is not the only member of her party facing the same charges.
Le Pen, the leader of France's National Front, has denounced the indictment against her.
Other ongoing investigations, including one into allegations her party misused European Union funds to pay parliamentary assistants and another into the financing of past election campaigns, have not dented her appeal among the National Front faithful.
Ms Le Pen denies the charges.