Reflected light is partly polarized, and current research shows that thermal infrared emission is also partly polarized. Using Kirchhoff's law and Fresnel formulas, we made preliminary theoretical analysis and some simulation on thermal infrared emission polarization. Under the experimental environment of low temperature and taking shelter measures, we carried out verification experiment of thermal infrared emission polarization and obtained some experimental data of thermal infrared emission polarization of aluminum plates with different surface states and solar panel. Experimental results show that thermal infrared emission is partly polarized, and have consistent variation with the simulation results. Thermal infrared emission polarization is affected by surface roughness and material of the target. With the increase of viewing angle, the degree of polarization increases.