Alms Tax: When a Dependant Must Pay Their Own Fitrah
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2016
A person whose fiṭrah is obligatory for another person is not obligated to give his fiṭrah himself. However, if the other person, without any legitimate excuse or due to forgetfulness, does not give his fiṭrah, then based on precaution, it becomes obligatory for the person to give his own fiṭrah provided the conditions mentioned in Ruling 2003 are fulfilled. If a well-off person is a dependant of a poor person, it is not obligatory for the poor person to give fiṭrah, but if the well-off person meets the conditions that make it obligatory for one to give fiṭrah, then he must give fiṭrah.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)