Is it permissible to give Zakat at the beginning of the Hijri or Gregorian year and disregard what has passed due to forgetting the previous due date? Is it permissible to give it outside the country where there are more poor people? And is it permissible to give it to a indebted brother while informing him that it is Zakat?

Zakat becomes obligatory upon the completion of a full lunar year (hawl) on wealth that reaches the نصاب (minimum threshold). It is permissible to pay it in advance after the نصاب is reached but before the year ends. If the questioner is unsure about the exact time of payment, she should make an effort to determine it and act according to her strongest presumption. It is permissible for her to designate the beginning of the Hijri year as the time for payment, as long as this does not delay it beyond its obligatory time.

The general principle for Zakat is that it should be distributed in the country where the wealth is located. However, it is permissible to transfer it if there is a strong overriding benefit.

Delegation in paying Zakat is valid and suffices if the mother carried it out with the questioner's permission.

If the brother's salary is not sufficient for his needs or to pay off his debts, it is permissible to give him from Zakat, and he is more deserving than a distant relative.

It is not a condition to inform the recipient of Zakat that it is Zakat, or that it is from a specific person.