The owner of the U.S Recording Co., a Washington-based electronics firm that has been under investigation for several months because of its dealings, with the FBI, was indicted yesterday by a federal grand jury here.

The owner, Joseph X. Tait, 61, of 700 Burni Mills Ave., Silver Spring, was charged with conspiracy, mail fraud, making false financial claims on the United States, and income tax evasion.

Tait is a longtime friend of former No. 3 FBI executive John P. Mohr, who was in charge of purchasing. The investigation into Tait and U.S. Recording Co. began after allegations on Capitol Hill that it had been favored by the FBI in its awarding of contracts for the secret purchase of thousands of dollars worth of electronic surveillance equipment. The two indictments returned yesterday against Tait did not involve the FBI.

One indictment concerned allegations about his dealings with former U.S. Department of Health, Education and Welfare employee Marvin A. Beers.

The indictment charges that Tait and Beers were involved in a kickback conspiracy in which they submitted false invoices to the federal government for work allegedly done by U.S. Recording Co. Beers was indicted more than a month ago in the same scheme, in which each man is said to have gained $35,000 illegally between 1953 and 1972.

The other indictment returned yesterday charged Tait with income tax evasion for the years 1971, 1972, and 1973.

It charged that Tait understated his income by about $84,000 over those three years and illegally avoided paying about $34,000 in taxes.