Can someone else perform missed prayers (qada) on behalf of a person who owes them?

In acts of worship that are fulfilled solely by the body, it is not valid for someone else to perform that act on behalf of another. (Ibn Abidin, Radd al-Muhtar, 2/74; Shaykhizade, Majma‘ al-Anhur, 1/307) For everyone will be accountable for their own deeds. (al-Isra, 17/13; Ya-Sin, 36/54; al-Tur, 52/16, 21; al-Muddaththir, 74/38) Accordingly, a person cannot perform the obligatory prayers missed by another, whether that person is alive or deceased. Therefore, everyone should strive to fulfill their acts of worship while they are alive and in good health, and endeavor not to appear before Allah with outstanding obligations.

Source: T.C. Diyanet İşleri Başkanlığı, Din İşleri Yüksek Kurulu