If I am a part of a community solar project, can I get a solar energy tax credit? I live in New York.

Probably not, since no Solar equipment has been installed on your home.

Community Solar for Your Home - NYSERDA

Guide to Federal Tax Credit for Residential Solar PV.pdf (energy.gov)

But see:

Community solar investors could qualify for federal tax credits, IRS ruling indicates | Utility Dive

If you otherwise qualify, yes - you can get a federal solar energy credit for a community project.

 

Community solar is not eligible for the New York State personal tax credit. 

 

From:  Homeowner’s Guide to the Federal Tax Credit for Solar Photovoltaics

 

You might be eligible for this tax credit if you meet all of the following criteria:

• Your solar PV system was installed between January 1, 2006, and December 31, 2021.
• The solar PV system is located at your primary or secondary residence in the United States, or for an off-site community solar project, if the electricity generated is credited against, and does not exceed, your home’s electricity consumption.4
• You own the solar PV system (i.e., you purchased it with cash or through financing but you are neither leasing nor are in an arrangement to purchase electricity generated by a system you do not own).
• The solar PV system is new or being used for the first time. The credit can only be claimed on the “original installation” of the solar equipment.

4 The IRS has permitted a taxpayer to claim a section 25D tax credit for purchase of a portion of a community solar project (IRS. 2015, September 4. IRS private letter ruling 201536017. https://www.irs.gov/pub/irs-wd/201536017.pdf. Note: A private letter ruling may not be relied on as precedent by other taxpayers.)

where (what irs form and what line) does one apply for a federal irs section 25D tax credit for the purchase of a share of an off-site community solar project?