Senior citizen status requires residency; tax benefits apply only to residents aged sixty to seventy nine and residents aged eighty or older. Tax concessions for senior citizen and very senior citizen status under the Income tax Law require both an age threshold and residency: a senior citizen is aged sixty years or above but less than eighty years during the year and must be resident; a very senior citizen is aged eighty years or above during the year and must be resident. Non residents are not eligible for these age based benefits.