There is a separate column for a year. For example, if you took the AP Chemistry exam in the year 2005, you would put down 2005. As far as your status when you took the exam, on my transcript, it showed "Freshman" for all my AP credit, so that is what I entered. So I inputed both "Freshman" and the year I sat for the exam.
It must depend on how your school shows your transcript, because my official transcript has AP credit under High School. If your school says otherwise, you should probably list it how your transcript displays it, I guess.
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