The influence of polarization filtering on maximum detection, recognition, and identification ranges of a generic second generation FLIR sensor is examined with a computational model. The scenario studied represents a second generation FLIR sensor mounted on an aircraft in level flight at 3OOm approaching a ship target. The target ship radiant signature is modeled with an advanced infrared signature prediction program, MuSES (Multi-Service Electro- Optic Signature) . A weather file representative of Midlatitude Summer at sea conditions was utilized. Polarized sea background and path radiance calculations are performed with a polarized version of the SEARAD Radiance and Propagation Code. Results showed that there is an improvement in maximum range of the sensor for detection, recognition, and identification tasks when a horizontal filter is included, provided that the target does not have a negative degree of polarization. For detection task the improvements were found to be 33.48%, 35. 65%, and 39.78% when the target has 0%, +2%, and +8% degree of polarization respectively. A better modeling of Apparent Temperature Difference (ATD) calculation is also developed. To improve the model use of polarized target model is recommended.