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The article provides research on assessing the degree of influence of inertial forces in solving problems of seismodynamics of underground polymer pipelines. An applied calculation program was developed using the finite difference method. In underground structures, the failure of one part affects the entire system's performance, while in above-ground structures, the damage bears local importance. In this regard, a class of problems of the seismodynamic theory of underground structures is emphasized, in which it is possible to ignore their own mass. Dangerous points of maximum normal stresses occurrence under the influence of seismic loads on an underground polymer pipeline were determined, considering the viscoelastic interaction in the "pipe-soil" system. The inertial force of an earthquake mostly destroys ground structures. In this case, the structure - base interaction can also affect the characteristics of the stress state. As is known, taking such factors into account has not yet been properly reflected in the existing theories and methods for calculating seismic reliability of underground structures; therefore, the expected results will have vivid signs of scientific novelty, and the solution to these problems will be a new incentive to increase the significance and further use of applied results in practice. [ABSTRACT FROM AUTHOR]