IGRINS (the Immersion GRating Infrared Spectrograph) is a high resolution infrared spectrograph which is being developed by a collaboration of the University of Texas, the Korea Astronomy and Space Science Institute, and Kyung Hee University. The wavelength calibration unit of IGRINS will be situated between the telescope flange and IGRINS dewar. It will include Th-Ar hallow cathode lamp, optical elements, and gas absorption cell for the case that requires precise calibration (e.g., radial velocity observation). The system will also use a tungsten halogen lamp in an integrating sphere as a blackbody source for the flat-field imaging. IGRINS will be placed initially on the McDonald 2.7m Harlan J. Smith telescope and later on 4-8m class telescopes. We present an overview of the plan for the wavelength calibration sources and of the development process for the optical and mechanical design of the IGRINS calibration system.