Article 259- Performing sexual intercourse with spouse is Haraam in the state of Ihram of Umrah al-Mufradah and this has to kinds:

If this is performed before finishing Sa’y of Safa and Marwah then Umrah is invalidated and the atonement is one camel and it is obligatory precaution to finish Umrah and waits one month and then goes to one of Miqats and wears Ihram again and performs Umrah al-Mufradah again and there is no difference between obligatory or Mustahab Umrah; but if it has been performed after Sa’y (and before Taqsir) then Umrah is not invalidated.

Article 260- Whenever a Muhrim performs sexual intercourse because of forgetfulness or ignorance about the matter then it doesn’t harm Umrah and it hasn’t have atonement. Therefore, these rulings are for a person who performs this act knowingly.

Article 261- Whenever a Muhrim man performs sexual intercourse with his wife who is also in the state of Ihram forcefully then there is nothing on the wife, but man should pay the atonement of his wife adding to his own atonement if he has performed that act deliberately and knowingly; but if this act has been performed with knowledge and agreement of wife then each of them should pay the atonement, as it has been explained before.

Article 262- It is obligatory precaution to pay the atonement of one camel in all these cases and there is no difference between permanent and temporary spouse. Also vaginal or anal intercourse are equal in these rulings.