Quantum Mechanical 4-dimensional Non-polarizing Beamsplitter

The effects of a beamsplitter are frequently described mathematically as a matrix acting on a two input ports vector. This might be comprehensive for a scalar field but certainly insufficient in case of photons which are vector fields. In this paper we discuss theoretical grounds to define elements of a 4x4 matrix to more accurately represent the beamsplitter, fully accounting for transverse polarization modes. We also provide experimental evidence confirming this matrix representation. From scientific point of view the paper addresses a non-trivial equivalence between the classical fields Fresnel formalism and the canonical commutation relations of the quantized photonic fields. That the formalism can be readily verified with a simple experiment provides further benefit. The beamsplitter expression derived can be applied in the field of quantum computing.