Ash-Shaykh Muqbil, rahimahullah, was asked the following question:
“For the one who has missed a day of fasting from Ramadhan but forgets to make it up and doesn’t come to remember except in the following year [i.e after the next Ramadhan], is there a kafarah [expiation] upon him along with making up the fast or not?
Allah, subhanahu wa ta’ala, says:
فَمَن كَانَ مِنكُم مَّرِيضًا أَوْ عَلَىٰ سَفَرٍ فَعِدَّةٌ مِّنْ أَيَّامٍ أُخَرَ
“So whoever among you is ill or on a journey – then the same number of days [are to be made up]”
If he misses a day from Ramadhan and it wasn’t easy for him to make it up except in another year, then from among the people of knowledge are those who require him to do an expiation, which is to feed a poor person. However, there is no substantial proof for this. Therefore, there is nothing upon him except to fast a day to replace what he missed. End translation. [The tape ‘Questions of Idhaa’ah al-Hudaydah’]
AbdulFattaah Bin Uthman