Musannaf Ibn Abi Shayba 35:407

Waki’ narrated to us, from Mis’ar, from a man from Banu Awad, from ‘Amr ibn Maymun, who said: "Whoever misses the four [rak'ahs] before the Dhuhr [prayer], let him pray them after the two [sunnah] rak'ahs." And they mentioned that Abu Hanifah said: "He does not pray them, and he does not make them up."