Heigl, who won for "Best Supporting Actress" for her role in "Grey's Anatomy" last year, not-so-subtly blamed the "Grey's" writers for poor material.
When asked by the LA Times why she didn't submit, Heigl responded, "I did not feel that I was given the material this season to warrant an Emmy nomination and in an effort to maintain the integrity of the academy organization, I withdrew my name from contention. In addition, I did not want to potentially take away an opportunity from an actress who was given such materials."
Executive producer Shonda Rimes had no immediate comment.
Heigl is known for being outspoken. In a January Vanity Fair interview she called her hit movie Knocked Up "sexist" and said of former costar Isaiah Washington "...he needs to just not speak in public. Period."