The U.S. government, which has no diplomatic relations with Iran, has continued to use the Swiss government as an intermediary during the hijacking ordeal of a Kuwaiti airliner at the Tehran airport.

Developments are being monitored at the Pentagon as well as at the State Department.

The Swiss have communicated to the Iranians "our views," including President Reagan's comments that Iran has "not been as helpful" as it could be in resolving the crisis, a State Department official said.

The Swiss also have asked -- without immediate results -- that Iran turn over the bodies of the two dead Americans, which are in custody of Iranian officials.

"We have not been able to make a positive identification for the simple reason that we've not seen the bodies," the official added.

The United States broke relations with Iran in April 1980, during the hostage crisis in which the U.S. Embassy in Tehran was stormed and more than 50 of its occupants held prisoner for 444 days.

Asked whether there had been any U.S. effort to deal directly with the Iranian government, perhaps by telephone, the official replied, "Who would answer?"

A Defense Department spokesman, Lt. Col. Dan Camia, said the hijacking is being monitored "routinely" at the Pentagon through the National Military Command Center.

To a question about possible U.S. retaliation against a radical Moslem group, which has been linked to the hijackers, Camia replied, "We do not comment on any details of possible contingency planning."

State Department officials said that the threat by the hijackers to put Kuwaiti diplomats and an American official on trial as criminals is "the same kind of thing" that occurred when the embassy in Tehran was seized and U.S. diplomats were accused of criminal espionage.

The hijackers also have threatened to kill their hostages unless Kuwait agrees to release a group of convicted terrorists.

The State Department has a special Iranian Task Force adjacent to the department's operations center. Staffed around the clock with five or six persons, the task force operates under the authority of Robert B. Oakley, director of the Office for Combatting Terrorism, and Richard W. Murphy, assistant secretary for Near East and South Asian affairs, who currently is in the Middle East.

The task force, in a room with a 30-foot table and a bank of telephones, is monitoring news wire services, dispatches from embassies and consulates and the Foreign Broadcast Information Service, a compilation of overseas broadcasts that provides transcripts of Iranian and Kuwaiti news reports.

Among those involved are representatives from State's Bureau of Consular Affairs and the Agency for International Development. The two slain Americans were believed to be members of an AID auditing team.

"The task force is the center for the information flow, at least for the State Department, and to an extent for the government," an official said. "Decisions on this are largely being taken by the State Department but obviously in coordination with the White House."

He added that it is routine for the State Department to establish such an addition to the regular operations center whenever an international event involves U.S. interests, as is the case "every week or two."