The present study sought to investigate the translation strategies in an American sitcom in Iranian EFLclasses with emphasis on politeness. The participants were 50 male and female Iranian undergraduateB.A. and M.A. students majoring in English Translation, and English language teaching at the IslamicAzad University, North Tehran. The participants were administered three tests. A multiple choice test forEnglish language proficiency PET test to determine the level of the participants. A multiple choicepoliteness test including politeness, impoliteness and neutral sentences to measure the politeness ofhumor on participants’ comprehension and the participants’ knowledge of politeness structures. And atranslation strategies test to investigate the translation strategies in Friends series. Finding showed thatthere was a significant dependency between the participants’ English language proficiency level and theircomprehension and interpretation of politeness and impoliteness discourse in humor series. So highlanguage proficiency affects the comprehension, perception and interpretation of politeness andimpoliteness structures. The research discovered that in the translation strategies synonymy,naturalization and intra-textual gloss are the most frequent strategies which are used and performed wellin translation of Friends series, according to Aixelas’ (1996) and Davies’(2003) lists of strategies. Thefindings of the present study may have implications for EFL learners and teachers. تفاصيل المقالة