diff --git a/test/state/state.cpp b/test/state/state.cpp
index f838afec98..4edf6dde2b 100644
--- a/test/state/state.cpp
+++ b/test/state/state.cpp
@@ -117,6 +117,14 @@ evmc_message build_message(const Transaction& tx, int64_t execution_gas_limit) n
 }
 }  // namespace
 
+void finalize(State& state, evmc_revision rev)
+{
+    std::erase_if(state.get_accounts(), [rev](const std::pair<const address, Account>& p) noexcept {
+        const auto& acc = p.second;
+        return acc.destructed || (rev >= EVMC_SPURIOUS_DRAGON && acc.erasable && acc.is_empty());
+    });
+}
+
 std::variant<TransactionReceipt, std::error_code> transition(
     State& state, const BlockInfo& block, const Transaction& tx, evmc_revision rev, evmc::VM& vm)
 {
@@ -124,12 +132,7 @@ std::variant<TransactionReceipt, std::error_code> transition(
     const auto validation_result = validate_transaction(sender_acc, block, tx, rev);
 
     if (holds_alternative<std::error_code>(validation_result))
-    {
-        // Pre EIP-158 coinbase has to be touched also for invalid tx.
-        if (rev <= EVMC_TANGERINE_WHISTLE)
-            state.touch(block.coinbase);
         return get<std::error_code>(validation_result);
-    }
 
     const auto execution_gas_limit = get<int64_t>(validation_result);
 
@@ -177,10 +180,7 @@ std::variant<TransactionReceipt, std::error_code> transition(
     state.touch(block.coinbase).balance += gas_used * priority_gas_price;
 
     // Apply destructs and clear erasable empty accounts.
-    std::erase_if(state.get_accounts(), [rev](const std::pair<const address, Account>& p) noexcept {
-        const auto& acc = p.second;
-        return acc.destructed || (rev >= EVMC_SPURIOUS_DRAGON && acc.erasable && acc.is_empty());
-    });
+    finalize(state, rev);
 
     auto receipt = TransactionReceipt{tx.kind, result.status_code, gas_used, host.take_logs(), {}};
 
diff --git a/test/state/state.hpp b/test/state/state.hpp
index 82bbf8a5b6..08b2377fda 100644
--- a/test/state/state.hpp
+++ b/test/state/state.hpp
@@ -118,6 +118,9 @@ struct TransactionReceipt
     BloomFilter logs_bloom_filter;
 };
 
+/// Clears destructed accounts and empty accounts for post EIP158 rev.
+void finalize(State& state, evmc_revision rev);
+
 [[nodiscard]] std::variant<TransactionReceipt, std::error_code> transition(
     State& state, const BlockInfo& block, const Transaction& tx, evmc_revision rev, evmc::VM& vm);
 
diff --git a/test/statetest/statetest_runner.cpp b/test/statetest/statetest_runner.cpp
index 9863d9de1f..0f2f468cbf 100644
--- a/test/statetest/statetest_runner.cpp
+++ b/test/statetest/statetest_runner.cpp
@@ -43,6 +43,11 @@ void run_state_test(const StateTransitionTest& test, evmc::VM& vm)
             }
 
             const auto res = state::transition(state, test.block, tx, rev, vm);
+
+            // Touches coinbase even if block reward is 0. It remains in state pre EIP158.
+            state.touch(test.block.coinbase);
+            state::finalize(state, rev);
+
             if (holds_alternative<state::TransactionReceipt>(res))
                 EXPECT_EQ(logs_hash(get<state::TransactionReceipt>(res).logs), expected.logs_hash);
             else
diff --git a/test/t8n/t8n.cpp b/test/t8n/t8n.cpp
index 5c62ab5f31..480b8c3675 100644
--- a/test/t8n/t8n.cpp
+++ b/test/t8n/t8n.cpp
@@ -157,9 +157,12 @@ int main(int argc, const char* argv[])
                 }
             }
 
+            // Touches coinbase even if block reward is 0. It remains in state pre EIP158.
             if (block_reward.has_value())
                 state.touch(block.coinbase).balance += *block_reward;
 
+            state::finalize(state, rev);
+
             j_result["logsHash"] = hex0x(logs_hash(txs_logs));
             j_result["stateRoot"] = hex0x(state::mpt_hash(state.get_accounts()));
         }