Kurdish rebels have retaken control of the military headquarters in northeastern Iraq that they were driven out of eight years ago in a move that marks a strategic turning point in the stalemated Iranian-Iraqi war, according to reports reaching Washington from reliable Kurdish sources in the Middle East.

Led by Massoud Barzani and supported byy invading Iranian troops who pushed nine miles into Iraqi territory down the paved highway that runs the length of the Chouman Valley, the Kurdish guerrillas moved back into the mountain stronghold of Haj Omran this week. The Iranians brought Western reporters from Tehran into the recently occupied Iraqi territory Tuesday.

The renewal of control by the Barzani family over Haj Omran is an important symbol for Kurdish tribesmen who have fought against central control by Baghdad governments for decades. Massoud Barzani's fater, the late Mullah Mustafa Barzani, led a bloody uprising against the Iraqi government in the mid-1970s that ended in defeat and exile to the United States for the elder Barzani.

But of greater importance for the outcome of the three-year-old war between Baghdad and Tehran are reports that the Kurds were using sophisticated weapons supplied to them by the Islamic revolutionary government of Ayatollah Ruhollah Khomeini, and were reportedly fighting alongside Iraqi Shiite dissidents who have vowed to bring down President Saaddam Hussein of Iraq.

Verification of these reports would suggest significant shifts in tactics for the Kurds, the Iranians and the Iraqi dissidents, and the forming of a strategic alliance by the three groups that would represent an increased threat for Saddam Hussein's Arab Socialist Baath government.

Faced with rebellions by Kurds who live on the Iranian side of the border, the Tehran government has been slow to provide arms to Barzani's Kurdish Democratic Party forces, known as Pesh Mergha. But reports that the 3,00 Kurdish fighters under Barzani's control in the Haj Omran area used shoulder-fired antiaircraft weapons and rocket-propelled grenade launchers in supporting the Iranian invasion suggest a change in policy by Iran.

Since the new Iranian offensive, reports originating with Kurdish sources acknowledge that the Barzani forces have been cooperating with Iran's military in putting down unrest in western Azerbaijan and have won the confidence of Sayyad Chirazi, the Iranian commander of ground forces involved in the invasion.

The Iranians have also been reluctant to cooperate openly with the Shiite dissidents, whose spiritual leader, Sayed Baqir Mohsein Hakim, moved to Tehran in 1980. An Arab analyst contacted in a Middle Eastern capital yesterday by telephone said that Iran now seemed prepared to accept Iraqi and Kurdish cooperation in bringing down Saddam Hussein. Tehran has shown disdain for such cooperation in the past.

According to Iranian and Kurdish sources, well-armed Shiite troops originally from Iraq's southern region and known to b followers of Hakim cooperated with the Kurds and the Iranians in taking control of the Hamilton Highway, a narrow but vital artery named after a British engineer who paved it during Iraq's colonial period.

An estimated 10 million to 12 million Kurds, who speak an Indo- European language and who are ethnically distinct from the Arabs, Turks and Iranians who rule them, are scattered in a mountainous, crescent-shaped homeland that is split by the national boundaries of Iran, Iraq, and Turkey. The movement for an independent national Kurdish state has been particularly strong in Iraq.

The question of cooperation with Shiite Arab southerners has been intensely debated recently by the Barzani leadership of the Kurdish Democratic Party, since it implies that the Kurds will not seek a separate state but are concentrating on toppling Saddam Hussein and helping take over the central government. The majority of Kurds are Sunni, the other main branch of Islam.

Iraq had established about 70 military strongpoints along and around the Hamilton Highwayy since taking control over Iraqi Kurdistan in March 1975. Stretched thin by continuing Iranian assaults in the south, Baghdad had left only two brigades stationed along the highway, and they reportedly were easily overcome by the combined Iranian and Kurdish forces, who claimed to have captured substantial amounts of weapons stockpiled by the Iraqis.

Massoud Barzani and his brother Idris, both in their late thirties, are the dominant figures in the Kurdish Democratic Party, which reportedly has about 7,000 armed fighters n Kurdistan. Kurdish sources said Massoud arrived in Haj Omran Wednesday and Idris was in Tehran. Kurds' Return to Base in Iraq Seen Turning Point in Gulf War By Jim Hoagland Washington Post Foreign Service News Analysis

Kurdish rebels have retaken control of the military headquarters in northeastern Iraq that they were driven out of eight years ago in a move that marks a strategic turning point in the stalemated Iranian-Iraqi war, according to reports reaching Washington from reliable Kurdish sources in the Middle East.

Led by Massoud Barzani and supported by invading Iranian troops who pushed nine miles into Iraqi territory down the paved highway that runs the length of the Chouman Valley, the Kurdish guerrillas moved back into the mountain stronghold of Haj Omran this week. The Iranians brought Western reporters from Tehran into the recently occupied Iraqi territory Tuesday.

The renewal of control by the Barzani family over Haj Omran is an important symbol for Kurdish tribesmen who have fought against central control by Baghdad governments for decades. Massoud Barzani's father, the late Mullah Mustafa Barzani, led a bloody uprising against the Iraqi government in the mid-1970s that ended in defeat and exile to the United States for the elder Barzani.

But of greater importance for the outcome of the three-year-old war between Baghdad and Tehran are reports that the Kurds were using sophisticated weapons supplied to them by the Islamic revolutionary government of Ayatollah Ruhollah Khomeini, and were reportedly fighting alongside Iraqi Shiite dissidents who have vowed to bring down President Saddam Hussein of Iraq.

Verification of these reports would suggest significant shifts in tactics for the Kurds, the Iranians and the Iraqi dissidents, and the forming of a strategic alliance by the three groups that would represent an increased threat for Saddam Hussein's Arab Socialist Baath government.

Faced with rebellions by Kurds who live on the Iranian side of the border, the Tehran government has been slow to provide arms to Barzani's Kurdish Democratic Party forces, known as Pesh Mergha. But reports that the 3,000 Kurdish fighters under Barzani's control in the Haj Omran area used shoulder-fired antiaircraft weapons and rocket-propelled grenade launchers in supporting the Iranian invasion suggest a change in policy by Iran.

Since the new Iranian offensive, reports originating with Kurdish sources acknowledge that the Barzani forces have been cooperating with Iran's military in putting down unrest in western Azerbaijan and have won the confidence of Sayyad Chirazi, the Iranian commander of ground forces involved in the invasion.

The Iranians have also been reluctant to cooperate openly with the Shiite dissidents, whose spiritual leader, Sayed Baqir Mohsein Hakim, moved to Tehran in 1980. An Arab analyst contacted in a Middle Eastern capital yesterday by telephone said that Iran now seemed prepared to accept Iraqi and Kurdish cooperation in bringing down Saddam Hussein. Tehran has shown disdain for such cooperation in the past.

According to Iranian and Kurdish sources, well-armed Shiite troops originally from Iraq's southern region and known to be followers of Hakim cooperated with the Kurds and the Iranians in taking control of the Hamilton Highway, a narrow but vital artery named after a British engineer who paved it during Iraq's colonial period.

An estimated 10 million to 12 million Kurds, who speak an Indo- European language and who are ethnically distinct from the Arabs, Turks and Iranians who rule them, are scattered in a mountainous, crescent-shaped homeland that is split by the national boundaries of Iran, Iraq, and Turkey. The movement for an independent national Kurdish state has been particularly strong in Iraq.

The question of cooperation with Shiite Arab southerners has been intensely debated recently by the Barzani leadership of the Kurdish Democratic Party, since it implies that the Kurds will not seek a separate state but are concentrating on toppling Saddam Hussein and helping take over the central government. The majority of Kurds are Sunni, the other main branch of Islam.

Iraq had established about 70 military strongpoints along and around the Hamilton Highway since taking control over Iraqi Kurdistan in March 1975. Stretched thin by continuing Iranian assaults in the south, Baghdad had left only two brigades stationed along the highway, and they reportedly were easily overcome by the combined Iranian and Kurdish forces, who claimed to have captured substantial amounts of weapons stockpiled by the Iraqis.

Massoud Barzani and his brother Idris, both in their late thirties, are the dominant figures in the Kurdish Democratic Party, which reportedly has about 7,000 armed fighters in Kurdistan. Kurdish sources said Massoud arrived in Haj Omran Wednesday and Idris was in Tehran.