This paper analyzes the optical polarization characteristics and internal quantum efficiency (IQE) of an AlGaN based polar, nonpolar, and semipolar deep ultra-violet (UV) light emitting diode (LED). A one dimensional model is used to solve drift-diffusion, Poisson equations, and 6 Â 6 k Á p Schrodinger equations to investigate band structure and emission characteristics. The light emission polarization ratios of c-plane, nonpolar, and semipolar AlGaN based deep UV LEDs with different Al compositions and injection current were studied. The study shows that the optical polarization of the c-plane AlGaN based deep UV LED is dominated by the out-plane polarization as the Al composition increases. For nonpolar and semipolar structures, the light polarization direction is mainly dominated by the in-plane polarized light which is good for the surface emitting. Finally, influences of the IQE by changing the p-type activation energy, growth orientation, and nonradiatve lifetime are studied in this paper. V C 2012 American Institute of Physics. [http://dx.doi.org/10.1063/1.4742050]