He delayed making up for the Fast until the next Ramadhan came
Question :
What is the ruling on someone who does not fast a day of Ramadhan due to a pardonable excuse and he does not make up for it until the next Ramadhan comes upon him?
Answer:
If he delayed making up for the day that he did not fast due to an excuse, such as sickness and its like, there is nothing due on him other than making up for the fast when he is able. If he delayed making up for the fast without an excuse, then he has done wrong and he must make up for the day and feed a poor person.
Question :
What is the ruling on someone who owes a day of fasting from Ramadhan of the year 1392 AH and he did not make up for it until Ramadhan of the year 1393 AH caught him?
Answer:
If the person neglects making up for a day or more of Ramadhan until Ramadhan of the following year catches him, he makes up for what he missed, whether a day or days, and he feeds a poor person half of Sa' of food for each day. This should be from wheat or similar food from that which the people are accustomed to eating in their land. This is if he delayed making up for the fast without an excuse. However, if he delayed making up for the fast due to an excuse, such as illness or weakness such that he does not have the strength to make up for fasting what he missed, then he does not have to give food.
Source:
The Permanent Committee
Fatawa Islamiyah, Vol. 3 Pages 309-310