Praise be to Allaah.

It is only required from the living who are present at the time when it becomes due. 

Shaykh Ibn ‘Uthaymeen (may Allaah have mercy on him) said: 

If a person dies before the sun sets on the night before Eid, he does not have to pay zakaat al-fitr, because he died before it became obligatory. End quote. 

Fiqh al-‘Ibaadaat, p. 211 

 

And Allaah knows best.