Uncovering the dynamics of active sites in the working conditions is crucial to realizing increased activity, enhanced stability and reduced cost of oxygen evolution reaction (OER) electrocatalysts in proton exchange membrane electrolytes. Herein, we identify at the atomic level potential-driven dynamic-coupling oxygen on atomically dispersed hetero-nitrogen-configured Ir sites (AD-HN-Ir) in the OER working conditions to successfully provide the atomically dispersed Ir electrocatalyst with ultrahigh electrochemical acidic OER activity. Using in-situ synchrotron radiation infrared and X-ray absorption spectroscopies, we directly observe that one oxygen atom is formed at the Ir active site with an O-hetero-Ir-N4 structure as a more electrophilic active centre in the experiment, which effectively promotes the generation of key *OOH intermediates under working potentials; this process is favourable for the dissociation of H2O over Ir active sites and resistance to over-oxidation and dissolution of the active sites. The optimal AD-HN-Ir electrocatalyst delivers a large mass activity of 2860 A gmetal−1 and a large turnover frequency of 5110 h−1 at a low overpotential of 216 mV (10 mA cm−2), 480–510 times larger than those of the commercial IrO2. More importantly, the AD-HN-Ir electrocatalyst shows no evident deactivation after continuous 100 h OER operation in an acidic medium.
