diff --git a/core/state/state_object.go b/core/state/state_object.go
index fc66b48114b4..9383b98e4497 100644
--- a/core/state/state_object.go
+++ b/core/state/state_object.go
@@ -98,7 +98,10 @@ func (s *stateObject) empty() bool {
 
 // newObject creates a state object.
 func newObject(db *StateDB, address common.Address, acct *types.StateAccount) *stateObject {
-	origin := acct
+	var (
+		origin  = acct
+		created = acct == nil // true if the account was not existent
+	)
 	if acct == nil {
 		acct = types.NewEmptyStateAccount()
 	}
@@ -111,6 +114,7 @@ func newObject(db *StateDB, address common.Address, acct *types.StateAccount) *s
 		originStorage:  make(Storage),
 		pendingStorage: make(Storage),
 		dirtyStorage:   make(Storage),
+		created:        created,
 	}
 }
 
diff --git a/core/state/statedb.go b/core/state/statedb.go
index 674227857c19..905944cbb5b9 100644
--- a/core/state/statedb.go
+++ b/core/state/statedb.go
@@ -658,9 +658,6 @@ func (s *StateDB) createObject(addr common.Address) (newobj, prev *stateObject)
 		delete(s.accountsOrigin, prev.address)
 		delete(s.storagesOrigin, prev.address)
 	}
-
-	newobj.created = true
-
 	s.setStateObject(newobj)
 	if prev != nil && !prev.deleted {
 		return newobj, prev