WHAT IS ZAKAT AL-FITR

Zakat al.fitr is a zakat that is given out at the end of ramadan by every muslims,small or old,male or female,free or slave.

On whom is it obligatory?

It is obligatory upon the Muslim, male or female; whether a slave or
free, if he finds that he has a surplus of property after having catered
for his core needs on the day and night of ‘Id such as food, shelter,
clothes etc. He must give this on his own behalf and on behalf of all
Muslims who are dependant upon him, whether young or old, free or a
slave, provided that the dependant is not able to give the zakah on his
or her own behalf. If they are able, it is better that they give on
their own behalf due to the generality of the address that the Prophet,
peace and blessings be upon him, gave to the Muslims.
With regard to the young and insane, it should be paid on their behalf
by their legal guardian from their own wealth if they have wealth, or if
not, they take the ruling of those who are unable to pay on their own
behalf. If a woman is the head of the household, she must pay on her own
behalf and for her dependants as previously explained.
The meaning of ‘dependant’ is the person on whom it is a duty upon
another to provide for. If someone were to give on behalf of a dependant
who is a disbeliever, there is no harm in this insha'Allah in
accordance to the Hanafi school.

To whom should it be given?

It is best for Zakah al-Fitr to be given to the poor and indigent. They
are the first two categories of the eight to whom Zakah is normally
given to. This is due to his (peace and blessings be upon him) saying,
‘…and as food for the indigent’. The majority of scholars are of the
opinion that Zakah al-Fitr is not to be given to non-Muslims.
It is possible for a person to give his and his dependants Zakah al-Fitr
to one person just as it is possible that the Zakah al-Fitr of one
person be distributed amongst a number of indigent people.

to learn more about when it should be given,what should be given,how much to be given and many more please check the full article @ www.muslimssocial.com,its good we educate ourself about this.masalam and eid mubarak in advance