Hi @Saxjazzbenh . To claim the Solar Tax Credit you file form 5695 with your tax return.
The more difficult question is in regards to the solar farm cooperative. It depends:
An owner of the solar energy property is entitled to the energy credit. If the IRS challenges the ownership issue in lessor/lessee situations, the most important factor in determining ownership is the source of capital for the energy property. "At risk rules of loss" from supplying the necessary capital for the asset and retaining an actual and legal proprietary interest in the asset would be the determining factor of whom can claim the credit. Therefore, this would be something that would be in the written terms of the cooperative that should be asked of legal counsel.
I hope this helps 🙂 Good Luck!