While euphemism has been extensively studied across various languages, research on Iraqi Arabic (IA) remains limited. This study addresses this gap by examining how IA speakers utilize euphemistic strategies, focusing on the influence of gender and formality. Euphemism is defined as the use of milder terms to refer to sensitive topics, serving as a politeness strategy to avoid causing offense or discomfort (Enright, 1985; Allan & Burridge, 2006). This study explores the specific euphemistic strategies employed in IA when discussing death, mental illness, and obesity – topics considered taboo in many cultures. The research questions guiding this study are: 1. What euphemistic strategies do Iraqi speakers use when discussing death, mental illness, and obesity? 2. How do formality and gender affect the use of euphemistic strategies in IA?

Existing research on euphemism in Arabic dialects, including Egyptian Arabic, Saudi Arabic, and other varieties, has explored various strategies such as understatement, metaphor, circumlocution, and jargon (Enab, 2020; Khanfar, 2012; Almoayidi, 2018; Altakhaineh & Rahrouh, 2015). Contrastive studies have highlighted cultural and religious influences on euphemism use in Arabic compared to English (Almufawez et al., 2018; Alghazo et al., 2021). Studies have also investigated euphemism in Iraqi political discourse, observing the use of religious terms to soften potentially harsh messages (Mahdi & Eesa, 2019). Obaid and Seger (2020) focused on euphemisms for cancer and death in Al-Anbar province, finding a reflection of Islamic principles in the chosen language. The literature review also examined existing taxonomies of euphemistic strategies (Allan & Burridge, 1991, 2006; Warren, 1992; Neaman & Silver, 1983; Huang, 2005), noting variations in categorization and the inclusion of strategies like clipping, replacement, learned words, and jargon.

This study employed a quantitative and qualitative approach. A discourse completion test (DCT), adapted from Rabab'ah and Al-Qarni (2012), was used to collect data from 160 native IA-speaking undergraduate students (80 male, 80 female) aged 18-25 at Al-Zaytoona University, Jordan. The DCT presented 16 conversational scenarios (four for each topic: death, mental illness, and obesity, each with two formal and two informal contexts). Participants were asked to provide three common utterances for each scenario. The data, consisting of 63 euphemistic expressions, were analyzed using frequency tables and percentages. A framework based on previous euphemism studies (Warren, 1992; Allan & Burridge, 1991, 2006; Neaman & Silver, 1983; Huang, 2005) was utilized to categorize the identified euphemistic strategies. To ensure validity, the DCT was reviewed by two English professors; reliability was enhanced through independent classification by three referees. A Chi-squared test was used to analyze the significance of gender differences in euphemism use.

The findings reveal varied euphemistic strategies used for each topic: **Death:** Overstatement was the most frequent strategy (24.89%), followed by deletion (10.93%). Expressions included indirect references to the deceased's life and religious phrases. **Mental Illness:** Fuzzy words (12.70%) and general-for-specific (12.5%) strategies were dominant. Responses often avoided explicit medical terms, employing vague descriptions of problems or behavior. **Obesity:** Implication (18.33%) was the most frequent strategy, with participants suggesting exercise or diets rather than directly mentioning obesity. Overstatement was also prevalent. Regarding the impact of formality and gender: **Formality:** Formality significantly influenced euphemism choice for mental illness (fuzzy words in formal contexts, general-for-specific in informal). For death and obesity, the impact of formality was less pronounced, though some differences existed in strategy selection. **Gender:** Gender significantly influenced euphemism use across all three topics. Statistically significant differences (p<0.05) between males and females were observed in the Chi-squared tests for all contexts and topics. While the specific strategies exhibiting differences varied, the overall finding pointed to a tendency for female participants to use a broader range of euphemisms.

The findings highlight the cultural and social factors influencing euphemism use in IA. The preference for overstatement in discussions of death may be attributed to cultural sensitivities and attempts to offer solace. The use of fuzzy words for mental illness reflects a reluctance to directly address the topic, potentially due to stigma or lack of medical understanding. The use of implication for obesity indicates sensitivity around physical appearance and a desire to avoid causing offense. The influence of formality on mental illness euphemism suggests a contextual adjustment of communication style. The significant gender effect underscores societal expectations regarding politeness and emotional expression, with females employing more euphemistic strategies, potentially aligned with norms of courtesy and deference.

This study demonstrates the diverse euphemistic strategies employed in IA to navigate sensitive topics. Overstatement, fuzzy words, and implication emerged as prominent strategies for death, mental illness, and obesity, respectively. Formality and gender significantly shaped euphemism use, highlighting cultural and social dynamics. Further research could compare euphemisms across different age groups and languages and investigate the interplay of positive and negative euphemisms within cultures.

The study's limitations include the sample's restriction to university students, potentially limiting generalizability to the broader IA-speaking population. The DCT methodology, while effective, might not fully capture the nuances of spontaneous speech. Future studies could incorporate diverse age groups and methods to enhance the generalizability of the findings.