We investigate the two-color two-photon K-shell ionization of neutral atoms based on the relativistic second-order perturbation theory and independent particle approximation. Analytical expressions for the relativistic and nonrelativistic total cross sections are derived in terms of radial transition amplitudes and Stokes parameters. Particular attention is paid especially to how the two-photon ionization total cross section depends on the energy sharing and polarization of the two incident photons. We construct the nonrelativistic expressions of cross section ratios for different polarization combinations of the two incident photons. The numerical results of total cross section and cross section ratios show that the energy sharing of the two incident photons plays an essential role in two-photon K-shell ionization. Particularly, if the energies of the two incident photons are identical, the total cross section and cross section ratios will reach the minimum or maximum value. Moreover, due to the strong screening effects, we find strong deviations of the cross section ratios near the two-photon ionization threshold of the Ne atom.Graphical abstract
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