I know how polarization filters work using EM waves. Can somebody help me in understanding how they work using photons?
A photon can be thought of as a tiny piece of a circularly polarized wave.
In this sense, all polarization states of EM waves are a superposition of photons, each with a circular (left or right) polarization. Linearly polarized light could then be constructed as a pair of photons with left and right polarization (or spin). Maybe your question is whether the Jones matrix for a linear polarizer can be represented as a spin operator?
I hope this is what you where asking.