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Ruling 2014

If after sunset on the eve of Eid al‑Fiṭr a woman gives birth to a child, it is not obligatory to give fiṭrah for the child. However, if before sunset a woman gives birth or marries and the mother or wife are considered to be dependents of the father or husband, then he must give their fiṭrah; but if they are dependents of someone else, then it is not obligatory on him. And if they are not dependents of anyone, then the fiṭrah of the woman is obligatory on herself and there is no obligation to give fiṭrah for the child.