diff --git a/eth/tracers/native/gen_account_json.go b/eth/tracers/native/gen_account_json.go
index 83a54d6e6e..5fec2648b7 100644
--- a/eth/tracers/native/gen_account_json.go
+++ b/eth/tracers/native/gen_account_json.go
@@ -17,7 +17,7 @@ func (a account) MarshalJSON() ([]byte, error) {
 	type account struct {
 		Balance  *hexutil.Big                `json:"balance,omitempty"`
 		Code     hexutil.Bytes               `json:"code,omitempty"`
-		CodeHash common.Hash                 `json:"codeHash,omitempty"`
+		CodeHash *common.Hash                `json:"codeHash,omitempty"`
 		Nonce    uint64                      `json:"nonce,omitempty"`
 		Storage  map[common.Hash]common.Hash `json:"storage,omitempty"`
 	}
@@ -50,7 +50,7 @@ func (a *account) UnmarshalJSON(input []byte) error {
 		a.Code = *dec.Code
 	}
 	if dec.CodeHash != nil {
-		a.CodeHash = *dec.CodeHash
+		a.CodeHash = dec.CodeHash
 	}
 	if dec.Nonce != nil {
 		a.Nonce = *dec.Nonce
diff --git a/eth/tracers/native/prestate.go b/eth/tracers/native/prestate.go
index 343f790a05..49679d312f 100644
--- a/eth/tracers/native/prestate.go
+++ b/eth/tracers/native/prestate.go
@@ -46,7 +46,7 @@ type stateMap = map[common.Address]*account
 type account struct {
 	Balance  *big.Int                    `json:"balance,omitempty"`
 	Code     []byte                      `json:"code,omitempty"`
-	CodeHash common.Hash                 `json:"codeHash,omitempty"`
+	CodeHash *common.Hash                `json:"codeHash,omitempty"`
 	Nonce    uint64                      `json:"nonce,omitempty"`
 	Storage  map[common.Hash]common.Hash `json:"storage,omitempty"`
 	empty    bool
@@ -258,9 +258,18 @@ func (t *prestateTracer) processDiffState() {
 			modified = true
 			postAccount.Nonce = newNonce
 		}
-		if newCodeHash != t.pre[addr].CodeHash {
+		prevCodeHash := common.Hash{}
+		if t.pre[addr].CodeHash != nil {
+			prevCodeHash = *t.pre[addr].CodeHash
+		}
+		// Empty code hashes are excluded from the prestate. Normalize
+		// the empty code hash to a zero hash to make it comparable.
+		if newCodeHash == types.EmptyCodeHash {
+			newCodeHash = common.Hash{}
+		}
+		if newCodeHash != prevCodeHash {
 			modified = true
-			postAccount.CodeHash = newCodeHash
+			postAccount.CodeHash = &newCodeHash
 		}
 		if !t.config.DisableCode {
 			newCode := t.env.StateDB.GetCode(addr)
@@ -307,10 +316,14 @@ func (t *prestateTracer) lookupAccount(addr common.Address) {
 	}
 
 	acc := &account{
-		Balance:  t.env.StateDB.GetBalance(addr).ToBig(),
-		Nonce:    t.env.StateDB.GetNonce(addr),
-		Code:     t.env.StateDB.GetCode(addr),
-		CodeHash: t.env.StateDB.GetCodeHash(addr),
+		Balance: t.env.StateDB.GetBalance(addr).ToBig(),
+		Nonce:   t.env.StateDB.GetNonce(addr),
+		Code:    t.env.StateDB.GetCode(addr),
+	}
+	codeHash := t.env.StateDB.GetCodeHash(addr)
+	// If the code is empty, we don't need to store it in the prestate.
+	if codeHash != (common.Hash{}) && codeHash != types.EmptyCodeHash {
+		acc.CodeHash = &codeHash
 	}
 	if !acc.exists() {
 		acc.empty = true