The singer and former American Idol winner told Digital Spy that she isn't cut out for a role on The X Factor USA.
Asked whether she would consider a judging gig on the show if Simon Cowell asked, Underwood mused: "God, I don't know.
"Judging - that would be a really tough job to have because there would be instances where you would have to tell somebody that their dream shouldn't be their dream and that would be really hard.
"I don't think I could do that."
She went on to comment on reports that Britney Spears is close to signing on as a judge.
Asked whether she thinks Spears would be a good judge, Underwood responded: "I don't know. I don't know her as a person but obviously she's been through it all.
"She knows the business in and out. So maybe it would depend on who the other person was. There's Simon, there's LA [Reid], and I'm sure they are trying to figure out the panel."
Underwood announced her first ever UK concert earlier this week.
> Read Digital Spy's full interview with Carrie Underwood here
Watch the video for Carrie Underwood's 'Good Girl' below (US only):