The Axios news website quoted informed sources as saying that US and Iranian officials held indirect talks in Oman last month.
According to the news site, Omani officials carried messages between the US and Iranian delegations in separate rooms.
Axios quoted sources as saying that the exchange of letters between the US and Iranian delegations aims to reach an understanding on Iran's nuclear program.
The United States and Iran on Thursday denied a press report that they were close to reaching what was described as an interim nuclear agreement under which Tehran would reduce its nuclear program in exchange for sanctions relief, after Western media quoted what it described as informed sources that Washington and Tehran are close to reaching an interim agreement, providing for the lifting of some sanctions on Iran in exchange for imposing some restrictions on its nuclear program.
A spokesman for the White House National Security Council said: "The report is incorrect and misleading." "Any reports of an interim agreement are false."
Iran's mission to the United Nations also questioned the report, saying: "Our comment is similar to that of the White House."
U.S. and European officials have been looking for ways to restrict Tehran's nuclear program since the collapse of indirect U.S.-Iranian talks on reviving the 2015 nuclear deal between Iran and Britain, China, France, Germany, Russia and the United States.
Two unnamed sources told MEE that Iran and the United States had "reached agreement on an interim agreement" to be forwarded to the leaders of the two countries.
The report said Iran would commit to halting uranium enrichment to 60 percent purity or more, and would continue to cooperate with the U.N. nuclear watchdog in exchange for being allowed to export up to one million barrels of oil per day and receive "its income and other funds frozen abroad."
The talks were led by U.S. special envoy for Iran Rob Malley and Iranian U.N. Ambassador Amir Saeed Irwani, apparently in retreat due to Tehran's refusal to engage directly with U.S. officials.
Former U.S. President Donald Trump withdrew from the 2015 deal that capped Iran's uranium enrichment at 3.67 percent. Trump has reimposed sanctions to disrupt Iran's oil exports.
Tehran has since accumulated a stockpile of uranium enriched to 60 percent purity, and the International Atomic Energy Agency found traces of enrichment of 83.7 percent, close to the 90 percent mark that could be used to produce bombs.