We are currently developing a thermal infrared polarimetric imaging capability on the existing the Infrared Camera and Spectrograph (IRCS) at the Subaru telescope. This is a unique enhancement because no other 8-meter class telescope has a high-resolution polarimetric imaging capability in this thermal infrared wavelength. In particular, there is a H2O ice absorption band in the 3um. A comparison of the surface brightness at K-band (2.20um), H2O narrowband (3.05um), and L'-band (3.77um) allows us to probe the presence of H2O ice grains in protoplanetary disks. Currently, both imaging observations and theoretical studies are being conducted. By adding new polarization information, we aim to understand the dust properties in disks in more detail. We will present the current status of the instrument and the latest observation results.