(a) Ibrahim (may Allah have mercy on him) narrates from al-Aswad (may Allah have mercy on him): I asked Sayyiduna Umar (may Allah be pleased with him) about a man who had missed the Hajj. He said: He should enter ihram for Umrah, and Hajj is due from him the following year. Then the following year I set out and met Sayyiduna Zayd bin Thabit (may Allah be pleased with him). I asked him about a person who misses the Hajj. He said: He should enter ihram for Umrah and perform Hajj the following year.
(b) Al-A'mash (may Allah have mercy on him) narrates through his chain that he should come out of ihram with an Umrah and perform Hajj the following year, and no sacrifice is due from him.
(c) Idris al-Awdi (may Allah have mercy on him) narrates from him that he should offer a sacrifice.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الحج / 9823