Simona Halep returs the ball during their women's singles final match in Paris. File / AFP
Halep, a former top-ranked player who is currently No.2, won the title in Prague on Sunday.
"After weighing up all the factors involved and with the exceptional circumstances in which we are living, I have decided that I will not travel to New York to play the @usopen," tweeted Halep, the current Wimbledon champion.
"I always said I would put my health at the heart of my decision and I therefore prefer to stay and train in Europe."
The Romanian added: "I know the @usta and @WTA have worked tirelessly to put on a safe event and I wish everyone there a successful tournament."
Six of the top eight women in the WTA rankings won’t play in New York. No.1 Ash Barty and defending champion Bianca Andreescu have also withdrawn from the tournament.
Simona Halep poses with the trophy as she celebrates after winning the final against Elena Rybakina in Dubai. File
Other women who won’t be playing include No.5 Elina Svitolina, No.7 Kiki Bertens and No.8 Belinda Bencic.
The US Open is scheduled to start at Flushing Meadows on Aug.31.
"I know the (at)usta and (at)WTA have worked tirelessly to put on a safe event and I wish everyone there a successful tournament,” Halep wrote.
Irina Khromacheva of Russia will replace Halep in the main draw, according to the United States Tennis Association.
Rafael Nadal, the men’s defending champion, has also withdrawn from the tournament, but top-ranked Novak Djokovic has said he will play. Roger Federer is out for the rest of the season after two operations on his right knee.
Stan Wawrinka, the 2016 US Open champion, is also out, along with Gael Monfils and Nick Kyrgios.
New York was one of the hardest-hit US cities when COVID-19 first spiked in March and April, a temporary hospital even being established on indoor courts at the US Tennis Centre.
Women's tennis only got back under way early this month in Palermo, Italy, after the game's virus-enforced shutdown came into effect five months early.
"It is with great regret that the main board ... have today decided that The Championships 2020 will be cancelled due to public health concerns linked to the coronavirus epidemic," the AELTC said in a statement.
"The 134th Championships will instead be staged from June 28 to July 11, 2021."
World ranked 139 Tauson saw off Switzerland's Viktorija Golubic 6-4, 6-1 to guarantee a top 100 debut on Monday. Tauson was playing in just her third main draw and with Sunday's win confirmed her status as one of the sport's in-form players.
Having beaten long-time rival Rafael Nadal in an exhibition match in Cape Town in February, in front of a record crowd of 52,000, Federer has not played since knee surgery at the end of that month.
This week was scheduled to be the second week of Wimbledon, where Federer has won a record eight men's singles titles, but the tournament was cancelled for the first time since World War II due to the coronavirus pandemic.
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