diff --git a/x/evm/keeper/state_transition.go b/x/evm/keeper/state_transition.go
index 958fc87674..9c31bc93d0 100644
--- a/x/evm/keeper/state_transition.go
+++ b/x/evm/keeper/state_transition.go
@@ -324,15 +324,15 @@ func (k *Keeper) ApplyMessageWithConfig(
 
 	// Allow the tracer captures the tx level events, mainly the gas consumption.
 	leftoverGas := msg.GasLimit
-	sender := sdk.AccAddress(msg.From.Bytes())
+	senderAddr := sdk.AccAddress(msg.From.Bytes())
 	if cfg.Tracer != nil {
 		if cfg.DebugTrace {
 			// msg.GasPrice should have been set to effective gas price
 			amount := new(big.Int).Mul(msg.GasPrice, new(big.Int).SetUint64(msg.GasLimit))
-			if err := k.SubBalance(ctx, sender, sdk.NewCoins(sdk.NewCoin(cfg.Params.EvmDenom, sdkmath.NewIntFromBigInt(amount)))); err != nil {
+			if err := k.SubBalance(ctx, senderAddr, sdk.NewCoins(sdk.NewCoin(cfg.Params.EvmDenom, sdkmath.NewIntFromBigInt(amount)))); err != nil {
 				return nil, errorsmod.Wrap(err, "failed to subtract balance")
 			}
-			if err := k.incrNonce(ctx, sender); err != nil {
+			if err := k.incrNonce(ctx, senderAddr); err != nil {
 				return nil, errorsmod.Wrap(err, "failed to increment nonce")
 			}
 		}
@@ -340,12 +340,13 @@ func (k *Keeper) ApplyMessageWithConfig(
 		defer func() {
 			if cfg.DebugTrace {
 				amount := new(big.Int).Mul(msg.GasPrice, new(big.Int).SetUint64(leftoverGas))
-				k.AddBalance(ctx, sender, sdk.NewCoins(sdk.NewCoin(cfg.Params.EvmDenom, sdkmath.NewIntFromBigInt(amount))))
+				k.AddBalance(ctx, senderAddr, sdk.NewCoins(sdk.NewCoin(cfg.Params.EvmDenom, sdkmath.NewIntFromBigInt(amount))))
 			}
 			cfg.Tracer.CaptureTxEnd(leftoverGas)
 		}()
 	}
 
+	sender := vm.AccountRef(msg.From)
 	stateDB := statedb.NewWithParams(ctx, k, cfg.TxConfig, cfg.Params.EvmDenom)
 	var evm *vm.EVM
 	if cfg.Overrides != nil {