In Islam, khums (Arabic: خُمْس Arabic pronunciation: [xums], literally 'one fifth') refers to the required religious obligation of any Muslims to pay one-fifth of their acquired wealth from certain sources toward specified causes. It is treated differently in Shia and Sunni Islam. This tax is paid to the imam, caliph or sultan, representing the state of Islam, for distribution between the orphans, the needy, and the [stranded] traveler.In Sunni Islam tradition, the scope of khums tax has been ghanim, which is defined as the spoils of war.
If the money has not been used and will not be shortly used in building your home or its extension which you use for residence, then Khums is obligatory on it.
Tax is part of the expenses. You calculate your Khums from your savings after deducting the tax.
Khums is obligatory on every money or wealth or kind which you own more than your expenses. You can calculate your income and your expenses for the whole year starting from the date you started earning, and take the savings (what is left with you after your spending) then take 20% of the savings and pay it as Khums.
Khums must be calculated and paid at least once per year which should be the date of the start of your earnings. More details are available on websites of the Marja' of Taqleed.
There are different opinions among the Ulama in this matter.
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If the gift was not used for one year, then Khums will be obligatory on its current value.
Yes it is permissible to pay Khums before your Khums date, then you take the date of payment as a new date for your next year Khums.
All what you have on your date of Khums is applicable for Khums calculation and payment.
The amount which you lent last year was supposed to be calculated in your Khums of last year but as it was not with you, you did not pay its Khums. When you received it back, you must pay its Khums immediately.
It's not your legal (i.e. Shar'ee) duty if you have no savings
Yes, you will find scholars who state that this type of income will also be liable for khoms when it comes to your khoms date. To be sure, check with the office of your marja or within their Islamic laws book.
May Allah grant you success
You can pay the Khums of that amount now (on the date of your Khums) if you are sure that it will be returned to you, or wait until it comes back to you then pay its Khums.
If gifts were not used for full year, khums becomes obligatory on the gifts or on its current value.