Alms Tax: Non-Obligation of Zakat al-Fitrah for a Poor Person
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2004
If a person cannot meet his and his family’s living expenses for one year and does not have an occupation by which he can meet his and his family’s expenses for one year, then such a person is a poor person and it is not obligatory for him to give zakāt al‑fiṭrah.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)