Use a transparent reciprocal wave plate at its design wavelength. For the return calculation, assume a mirror at normal incidence with the same reflection coefficient for both transverse components; this is the usual ideal double-pass quarter-wave plate arrangement.
Birefringence gives two orthogonal linear eigenpolarizations with different refractive indices, and . They accumulate different wave phases through the same physical thickness . Their relative phase retardation is
Here is the vacuum wavelength. For the thinnest positive-retardance plate, . The plate uses a difference in phase velocity, rather than differential wave absorption. Equal wave amplitudes along the two axes, obtained from input linear polarization at to them, acquire phase quadrature and become circular polarization. Reversing that conversion gives linear polarization from the corresponding circular input. A different input angle generally gives elliptical polarization on one pass.
Use the same fixed laboratory axes for the incident and returning Jones vectors, with along the fast axis. Remove a common phase factor so that the one-pass Jones matrix is . The reverse pass through this reciprocal plate accumulates the same relative phase retardation, not its inverse. The mirror has scalar reflection coefficient in these fixed axes. Therefore
The effective retardance is : the complete return acts as a half-wave plate. For initial linear polarization at angle to the fast axis,
In particular, the input used for linear-to-circular conversion returns in linear polarization perpendicular to its original line: . An input along either plate axis returns along that same axis.
The wording does not specify the initial polarization of waves. Thus “orthogonal linear return” requires the usual linearly polarized input; it is not a universal answer for arbitrary polarized input. The Jones matrix above supplies the general answer. A non-normal metallic reflection may introduce different complex reflection coefficients for the two components and would require additional geometry and optical data. Descriptions of the intermediate circular polarization must also account for the reversed propagation direction when assigning handedness.

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