As noted, Pro Wrestling Sheet reported yesterday that WWE has made an official contract offer to Matt and Jeff Hardy. PWInsider.com has confirmed the report, and is adding The Hardys returning to WWE is “a matter of when, not if”.
The report notes the deal is only for Matt and Jeff, and not for Reby Sky or Senor Benjamin. One of the major issues which will need to be worked out is the schedule. WWE typically wants it talents to work full-time schedules, and The Hardys are not interested in that.
As for the gimmick The Hardys might work in WWE, the brothers are currently amidst a legal battle with Impact Wrestling over the rights to the gimmick, which is why they are not using the full gimmick in Ring of Honor.