The construction of supported Ir-based catalysts can effectively reduce the amount of Ir and generate a synergistic effect that enhances the oxygen evolution reaction (OER) activity and stability, making it one of the effective solutions for optimizing acidic OER catalysts. However, most reported metal oxide supports suffer from poor acid resistance and low electrical conductivity, which are critical for the OER process. Herein, we synthesized a nanosheet-like defected 1T phase-rich MoB x S 2−x via a molten salt calcination process, during which the 1T phase was formed, and B was intercalated into MoS 2 to protect the 1T phase structure during annealing procedure. After the wet refluxing process, IrO x clusters were uniformly deposited on the surface of MoB x S 2−x to form IrO x @ MoB x S 2−x , which exhibited an overpotential of 168 mV at a current density of 10 mA cm −2 with an Ir loading amount of 25.8 wt %. By comparing the OER performance of IrO x @ MoB x S 2−x , IrO x @MoS 2 (Calcinated), and IrO x @MoS 2 , it is demonstrated that calcination and B intercalation of MoS 2 can significantly increase acidic OER performance. This work digs into the application of 1T-MoS 2 as an OER catalyst support, providing strategies for the phase and morphology control of 1T-MoS 2 .