Abstract: The resistive and capacitive properties of induced polarization(IP) medium can be characterized by complex resistivity parameters that vary with frequency. To accurately and efficiently simulate the electromagnetic responses of IP media when excited by artificial sources, this study establishes a three-dimensional forward modeling framework for complex resistivity method based on the frequency-domain Maxwell's equations. The equation takes into account the impact of electromagnetic effects and is discretized using the staggered grid finite difference method. The complex globally convergent quasi-minimum residual (QMR) method is employed to solve the discretized complex linear equation system. Initially, the accuracy of the calculations is verified through a semi-analytical solution of a simple layered model. Then, Models of large-scale and deep-seated metal ore deposits and smaller-scale and shallow-buried organic matter leakage are then established, and the electric field responses of the two induced polarization models are computed at low frequency (1 Hz), medium frequency (10 Hz), and high frequency (100 Hz). The results at different frequencies for both models indicate rapid convergence of the residual norms with iteration numbers, validating the applicability and effectiveness of the algorithm. Finally, based on the computational results, the influence of capacitive characteristics of the induced polarization medium on the electric field amplitude and phase is analyzed. It is concluded that capacitive characteristics have a minimal impact on the electric field amplitude but a significant effect on the phase, and the stronger the induced polarization effect, the more pronounced the impact on the phase.