diff --git a/net-mgmt/ng_ipacct/files/patch-ng__ipacct_Makefile b/net-mgmt/ng_ipacct/files/patch-ng__ipacct_Makefile
new file mode 100644
--- /dev/null
+++ b/net-mgmt/ng_ipacct/files/patch-ng__ipacct_Makefile
@@ -0,0 +1,11 @@
+--- ng_ipacct/Makefile.orig	2022-09-13 09:00:08 UTC
++++ ng_ipacct/Makefile
+@@ -1,7 +1,7 @@ KMOD=		ng_ipacct
+ # $Id: Makefile,v 1.4 2005/07/31 07:58:18 romanp Exp $
+ 
+ KMOD=		ng_ipacct
+-SRCS=		ng_ipacct.c opt_netgraph.h
++SRCS=		ng_ipacct.c opt_netgraph.h opt_kern_tls.h
+ 
+ CFLAGS+=	-g -I${.CURDIR}
+ 
diff --git a/net-mgmt/ng_ipacct/files/patch-ng__ipacct_ng__ipacct.c b/net-mgmt/ng_ipacct/files/patch-ng__ipacct_ng__ipacct.c
new file mode 100644
--- /dev/null
+++ b/net-mgmt/ng_ipacct/files/patch-ng__ipacct_ng__ipacct.c
@@ -0,0 +1,12 @@
+--- ng_ipacct/ng_ipacct.c.orig	2022-09-13 09:05:22 UTC
++++ ng_ipacct/ng_ipacct.c
+@@ -49,6 +49,9 @@ static const char rcs_id[] =
+ #include <netinet/in_systm.h>
+ #include <netinet/in.h>
+ #include <netinet/in_pcb.h>
++#if __FreeBSD_version >= 1400039
++#include <netinet/in_pcb_var.h>
++#endif
+ #include <netinet/ip.h>
+ #include <netinet/ip_icmp.h>
+ #include <netinet/ip_var.h>