SADQA-E-FITR

Mas’alah 1- Any Muslim who has so much that Zakaat is due on him or on whom Zakaat is not essential but has goods more then his need on whose value Zakaat could be due, whether the property is for trade or not and whether a year has passed on it or not, it is essential for him to give Sadqah on Eid day and this charity is called Sadqa-e-Fitr.
Mas’alah 2-If one possesses a large house of substantial value and also has costly clothes and other goods of necessity, but no ornaments, or in such quantity upon which Zakaat is not due, then Sadqa-e-Fitr is not essential for him.
Mas’alah 3-If a person has two houses, in one of them ho resides and the other is vacant or is let out on rent, then the other house is more than his need and if its price is such on which Zakaat becomes due for him, the Sadqa-e-Fitr is essential for him and giving of Zakaat to him is also not proper. But if he depends upon the income of this house then it will also be counted in his necessary goods and then Sadqa-e-Fitr will not be essential for him and it will also be permissible for him to take Zakaat. In short, one fu: whom it is permissible to take Zakaat and Sadqa-e-Fitr, then Sadqa-e-Fitr is not due and essential for him. But it is essential for those who are not entitled to take Zakaat or Sadqa-e-Fitr.
Mas’alah 4-If anyone possesses more property then his need but he is indebted also, then if after deducting the amount of debt so much is left on which Zakaat is due, Sadqa-e-Fitr will also be due, but not if it is less.
Mas’alah 5 -On Eid-day at the time of Fajr prayer, Sadqa-e-Fitr becomes due, but if one dies before Fajr prayer, then Sadqa-e-Fitr is not due on him and it should not be paid out of his left-over property.
Mas’alah 6-It is better to give Sadqa-e-Fitr before going for Eid-prayer, but if not offered before, then it may be paid after-wards.
Mas’alah 7-If anyone paid Sadqa-e-Fitr in Ramadhaan before Eid, then it is discharged and need not pay it again.
Mas’alah 8-If anyone did not pay Sadqa-e-Fitr on Eid-day, then it is not remitted and it should be paid on any day.
Mas’alah 9-Sadqa-e-Fitr is due for oneself and on behalf of minor children but not for major children. It maybe paid on behalf of an insane. The major children should pay their own.
Mas’alah 10-If minor child possesses so much property on which Sadqa-e-Fitr is due, then it should be paid out of it.
Mas’alah 11- Sadqa-e-Fitr is essential for both-one who observed fasts in Ramadhaan and one who did not due to any reason.
Mas’alah 12- If wheat or its flour or powder of parched wheat is given as Sadqa-e-Fitr, then it should be one kg and 667 grams. in weight, but as a precaution full two kg. of these be given. But if barley or its flour is given, then it should be double of this quantity.
Mas’alah 13-If some other grain, other than wheat and barley, is given (grain or millet) then its value should be equal to the value of above mentioned quantity of wheat or barley.
Mas’alah 14- If no wheat or barley etc. was given, but the cost of the presented quantity was given, that, it is much better.
Mas’alah 15-The Sadqa-e-Fitr of one person may lie given to one poor or be distributed among several. Both procedures are correct.
Mas’alah 16- It is also permissible if Sadqa-e-Fitr of several persons is given to one poor only.
Mas’alah 17-Those entitled to take Zakaat are also eligible to take Sadqa-e-Fitr.

Source: http://www.islaam.org/Zakaat/zakaat_24.htm