Alms Tax: Paying Fitrah for Dependents
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2005
A person must give fiṭrah on behalf of all those who are considered his dependants at the time of sunset on the eve of Eid al-Fiṭr, irrespective of whether they are young or old, Muslims or disbelievers, whether it is obligatory for him to pay for their living expenses or not, and whether they are in his town or another town.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)