as living:
Have genetic material i.e either
Can undergo mutation.
Show irritability.
Are capable to reproduce and hence can increase their number.
React to heat, chemicals and radiations.
Are resistant to antibiotics.
Viruses as non-living:
Can be crystallized.
Are inert outside the host.
Lack and cell wall.
Can't grow in size, shape or something like that. Don't possess any sort of nutrients.
Don't respire or breathe & also don't excrete.
Don't undergo their own metabolism.
Lack any energy producing system and are totally dependent on their host for their reproduction and metabolism.
Hope it helps...