diff --git a/eth/tracers/api.go b/eth/tracers/api.go
index d63e13d1d0..5835ff8215 100644
--- a/eth/tracers/api.go
+++ b/eth/tracers/api.go
@@ -532,6 +532,17 @@ func (api *API) IntermediateRoots(ctx context.Context, hash common.Hash, config
 			txContext = core.NewEVMTxContext(msg)
 			vmenv     = vm.NewEVM(vmctx, txContext, statedb, chainConfig, vm.Config{})
 		)
+
+		if posa, ok := api.backend.Engine().(consensus.PoSA); ok {
+			if isSystem, _ := posa.IsSystemTransaction(tx, block.Header()); isSystem {
+				balance := statedb.GetBalance(consensus.SystemAddress)
+				if balance.Cmp(common.Big0) > 0 {
+					statedb.SetBalance(consensus.SystemAddress, big.NewInt(0))
+					statedb.AddBalance(vmctx.Coinbase, balance)
+				}
+			}
+		}
+
 		statedb.Prepare(tx.Hash(), block.Hash(), i)
 		if _, err := core.ApplyMessage(vmenv, msg, new(core.GasPool).AddGas(msg.Gas())); err != nil {
 			log.Warn("Tracing intermediate roots did not complete", "txindex", i, "txhash", tx.Hash(), "err", err)