A Polygon address is a 42-character hexadecimal address derived from the last 20 bytes of the public key controlling the account, with "0x" prepended. Example: 0x71C7656EC7ab88b098defB751B7401B5f6d8976F. Both Externally Owned Addresses (EOAs) and Contract Addresses share this same 42-character format. The address is case-insensitive but EIP-55 checksum encoding uses mixed case for error detection.
There are two types of addresses on the Polygon network, each serving a distinct purpose.

Polygon Network
What Is Address
Polygon Network
Wallet Address