diff --git a/eth/tracers/internal/tracetest/calltrace_test.go b/eth/tracers/internal/tracetest/calltrace_test.go
index b2486661e41d..70da34f4272f 100644
--- a/eth/tracers/internal/tracetest/calltrace_test.go
+++ b/eth/tracers/internal/tracetest/calltrace_test.go
@@ -321,7 +321,7 @@ func TestInternals(t *testing.T) {
 				byte(vm.LOG0),
 			},
 			tracer: mkTracer("prestateTracer", nil),
-			want:   fmt.Sprintf(`{"0x0000000000000000000000000000000000000000":{"balance":"0x0"},"0x00000000000000000000000000000000deadbeef":{"balance":"0x0","code":"0x6001600052600164ffffffffff60016000f560ff6000a0"},"%s":{"balance":"0x1c6bf52634000"}}`, originHex),
+			want:   fmt.Sprintf(`{"0x00000000000000000000000000000000deadbeef":{"balance":"0x0","code":"0x6001600052600164ffffffffff60016000f560ff6000a0"},"%s":{"balance":"0x1c6bf52634000"}}`, originHex),
 		},
 		{
 			// CREATE2 which requires padding memory by prestate tracer
@@ -340,7 +340,7 @@ func TestInternals(t *testing.T) {
 				byte(vm.LOG0),
 			},
 			tracer: mkTracer("prestateTracer", nil),
-			want:   fmt.Sprintf(`{"0x0000000000000000000000000000000000000000":{"balance":"0x0"},"0x00000000000000000000000000000000deadbeef":{"balance":"0x0","code":"0x6001600052600160ff60016000f560ff6000a0"},"%s":{"balance":"0x1c6bf52634000"}}`, originHex),
+			want:   fmt.Sprintf(`{"0x00000000000000000000000000000000deadbeef":{"balance":"0x0","code":"0x6001600052600160ff60016000f560ff6000a0"},"%s":{"balance":"0x1c6bf52634000"}}`, originHex),
 		},
 	} {
 		t.Run(tc.name, func(t *testing.T) {
diff --git a/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_code.json b/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_code.json
index d60c3d738588..5601ac797a84 100644
--- a/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_code.json
+++ b/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_code.json
@@ -59,8 +59,8 @@
   },
   "result": {
     "0x0024f658a46fbb89d8ac105e98d7ac7cbbaf27c5": {
-      "balance": "0x0",
-      "nonce": 22
+      "balance":"0x0",
+      "nonce":22
     },
     "0x3b873a919aa0512d5a0f09e6dcceaa4a6727fafe": {
       "balance": "0x4d87094125a369d9bd5",
@@ -75,9 +75,6 @@
     "0xb436ba50d378d4bbc8660d312a13df6af6e89dfb": {
       "balance": "0x1780d77678137ac1b775",
       "nonce": 29072
-    },
-    "0x1585936b53834b021f68cc13eeefdec2efc8e724": {
-      "balance": "0x0"
     }
   }
 }
diff --git a/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_code_and_storage.json b/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_code_and_storage.json
index b37dfa90a1af..310a6696b8e9 100644
--- a/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_code_and_storage.json
+++ b/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_code_and_storage.json
@@ -70,9 +70,6 @@
     "0xb436ba50d378d4bbc8660d312a13df6af6e89dfb": {
       "balance": "0x1780d77678137ac1b775",
       "nonce": 29072
-    },
-    "0x1585936b53834b021f68cc13eeefdec2efc8e724": {
-      "balance": "0x0"
     }
   }
 }
diff --git a/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_storage.json b/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_storage.json
index 43d6e03b44cf..c0cb05a2a208 100644
--- a/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_storage.json
+++ b/eth/tracers/internal/tracetest/testdata/prestate_tracer/disable_storage.json
@@ -70,9 +70,6 @@
     "0xb436ba50d378d4bbc8660d312a13df6af6e89dfb": {
       "balance": "0x1780d77678137ac1b775",
       "nonce": 29072
-    },
-    "0x1585936b53834b021f68cc13eeefdec2efc8e724": {
-      "balance": "0x0"
     }
   }
 }
diff --git a/eth/tracers/internal/tracetest/testdata/prestate_tracer/simple.json b/eth/tracers/internal/tracetest/testdata/prestate_tracer/simple.json
index 9811f87c4f9b..bbfdae306e7a 100644
--- a/eth/tracers/internal/tracetest/testdata/prestate_tracer/simple.json
+++ b/eth/tracers/internal/tracetest/testdata/prestate_tracer/simple.json
@@ -28,7 +28,7 @@
       "0xb436ba50d378d4bbc8660d312a13df6af6e89dfb": {
         "balance": "0x1780d77678137ac1b775",
         "code": "0x",
-        "nonce": "29072",
+        "nonce": 29072,
         "storage": {}
       }
     },
@@ -74,9 +74,6 @@
     "0xb436ba50d378d4bbc8660d312a13df6af6e89dfb": {
       "balance": "0x1780d77678137ac1b775",
       "nonce": 29072
-    },
-    "0x1585936b53834b021f68cc13eeefdec2efc8e724": {
-      "balance": "0x0"
     }
   }
 }
diff --git a/eth/tracers/internal/tracetest/testdata/prestate_tracer_with_diff_mode/simple.json b/eth/tracers/internal/tracetest/testdata/prestate_tracer_with_diff_mode/simple.json
index 22932ebc95af..be4981b8b894 100644
--- a/eth/tracers/internal/tracetest/testdata/prestate_tracer_with_diff_mode/simple.json
+++ b/eth/tracers/internal/tracetest/testdata/prestate_tracer_with_diff_mode/simple.json
@@ -64,9 +64,6 @@
         "balance": "0x0",
         "nonce": 22
       },
-      "0x1585936b53834b021f68cc13eeefdec2efc8e724": {
-        "balance": "0x0"
-      },
       "0x3b873a919aa0512d5a0f09e6dcceaa4a6727fafe": {
         "balance": "0x4d87094125a369d9bd5",
         "nonce": 1,
diff --git a/eth/tracers/internal/tracetest/testdata/prestate_tracer_with_diff_mode/simple_disable_code_and_storage.json b/eth/tracers/internal/tracetest/testdata/prestate_tracer_with_diff_mode/simple_disable_code_and_storage.json
index 5f939ba2df20..502149de43fd 100644
--- a/eth/tracers/internal/tracetest/testdata/prestate_tracer_with_diff_mode/simple_disable_code_and_storage.json
+++ b/eth/tracers/internal/tracetest/testdata/prestate_tracer_with_diff_mode/simple_disable_code_and_storage.json
@@ -63,9 +63,6 @@
         "balance": "0x0",
         "nonce": 22
       },
-      "0x1585936b53834b021f68cc13eeefdec2efc8e724": {
-        "balance": "0x0"
-      },
       "0x3b873a919aa0512d5a0f09e6dcceaa4a6727fafe": {
         "balance": "0x4d87094125a369d9bd5",
         "nonce": 1,
diff --git a/eth/tracers/native/prestate.go b/eth/tracers/native/prestate.go
index 0e9aafac8b84..a2d598adaae4 100644
--- a/eth/tracers/native/prestate.go
+++ b/eth/tracers/native/prestate.go
@@ -184,11 +184,14 @@ func (t *prestateTracer) OnTxEnd(receipt *types.Receipt, err error) {
 	if t.config.DiffMode {
 		t.processDiffState()
 	}
-	// the new created contracts' prestate were empty, so delete them
-	for a := range t.created {
-		// the created contract maybe exists in statedb before the creating tx
-		if s := t.pre[a]; s != nil && s.empty && !t.config.IncludeEmpty {
-			delete(t.pre, a)
+	// Remove accounts that were empty prior to execution. Unless
+	// user requested to include empty accounts.
+	if t.config.IncludeEmpty {
+		return
+	}
+	for addr, s := range t.pre {
+		if s.empty {
+			delete(t.pre, addr)
 		}
 	}
 }