diff --git a/core/state_transition.go b/core/state_transition.go
index f8b7d27565..0fe3bbac62 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -594,12 +594,20 @@ func (st *StateTransition) innerTransitionDb() (*ExecutionResult, error) {
 			return nil, fmt.Errorf("optimism gas cost overflows U256: %d", gasCost)
 		}
 		st.state.AddBalance(params.OptimismBaseFeeRecipient, amtU256, tracing.BalanceIncreaseRewardTransactionFee)
+		// add the OptimismBaseFeeRecipient to the witness iff base fee is greater than 0
+		if rules.IsEIP4762 && amtU256.Sign() != 0 {
+			st.evm.AccessEvents.AddAccount(params.OptimismBaseFeeRecipient, true)
+		}
 		if l1Cost := st.evm.Context.L1CostFunc(st.msg.RollupCostData, st.evm.Context.Time); l1Cost != nil {
 			amtU256, overflow = uint256.FromBig(l1Cost)
 			if overflow {
 				return nil, fmt.Errorf("optimism l1 cost overflows U256: %d", l1Cost)
 			}
 			st.state.AddBalance(params.OptimismL1FeeRecipient, amtU256, tracing.BalanceIncreaseRewardTransactionFee)
+			// add the OptimismL1FeeRecipient to the witness iff l1 fee is greater than 0
+			if rules.IsEIP4762 && amtU256.Sign() != 0 {
+				st.evm.AccessEvents.AddAccount(params.OptimismL1FeeRecipient, true)
+			}
 		}
 	}