BitGo · MohammedRyaan786 · Aug 10, 2026
@@ -176,7 +176,8 @@ export class AtaInitializationBuilder extends TransactionBuilder {
             mintAddress: tokenAddress,
             ataAddress: ataPk,
             ownerAddress: recipient.ownerAddress,
-            payerAddress: this._sender,
+            // Match transactionBuilder fee payer selection when a distinct fee payer is set.
+            payerAddress: this._feePayer ?? this._sender,
             tokenName: recipient.tokenName,
             programId: programId,
           },

@@ -11,7 +11,7 @@ import {
 } from '@solana/spl-stake-pool';
 import {
   createApproveInstruction,
-  createAssociatedTokenAccountInstruction,
+  createAssociatedTokenAccountIdempotentInstruction,
   getAssociatedTokenAddressSync,
   TOKEN_PROGRAM_ID,
 } from '@solana/spl-token';
@@ -129,7 +129,7 @@ export function depositSolInstructions(
   const instructions: TransactionInstruction[] = [];
 
   if (createAssociatedTokenAccount) {
-    instructions.push(createAssociatedTokenAccountInstruction(from, associatedAddress, from, poolMint));
+    instructions.push(createAssociatedTokenAccountIdempotentInstruction(from, associatedAddress, from, poolMint));
   }
 
   instructions.push(

@@ -1,7 +1,7 @@
 import { SolStakingTypeEnum } from '@bitgo/public-types';
 import { SolCoin } from '@bitgo/statics';
 import {
-  createAssociatedTokenAccountInstruction,
+  createAssociatedTokenAccountIdempotentInstruction,
   createCloseAccountInstruction,
   createMintToInstruction,
   createBurnInstruction,
@@ -520,10 +520,14 @@ function stakingWithdrawInstruction(data: StakingWithdraw): TransactionInstructi
 }
 
 /**
- * Construct Create and Initialize Nonce Solana instructions
+ * Construct an idempotent Create Associated Token Account instruction.
  *
- * @param {WalletInit} data - the data to build the instruction
- * @returns {TransactionInstruction[]} An array containing Create and Initialize Nonce Solana instruction
+ * Uses createAssociatedTokenAccountIdempotentInstruction so the instruction is a
+ * no-op when the ATA already exists (discriminator byte = 1), instead of failing
+ * like the legacy createAssociatedTokenAccountInstruction (empty data).
+ *
+ * @param {AtaInit} data - the data to build the instruction
+ * @returns {TransactionInstruction[]} An array containing the Create ATA instruction
  */
 function createATAInstruction(data: AtaInit): TransactionInstruction[] {
   const {
@@ -536,15 +540,15 @@ function createATAInstruction(data: AtaInit): TransactionInstruction[] {
 
   let associatedTokenAccountInstruction: TransactionInstruction;
   if (programId && programId === TOKEN_2022_PROGRAM_ID.toString()) {
-    associatedTokenAccountInstruction = createAssociatedTokenAccountInstruction(
+    associatedTokenAccountInstruction = createAssociatedTokenAccountIdempotentInstruction(
       new PublicKey(payerAddress),
       new PublicKey(ataAddress),
       new PublicKey(ownerAddress),
       new PublicKey(mintAddress),
       TOKEN_2022_PROGRAM_ID
     );
   } else {
-    associatedTokenAccountInstruction = createAssociatedTokenAccountInstruction(
+    associatedTokenAccountInstruction = createAssociatedTokenAccountIdempotentInstruction(
       new PublicKey(payerAddress),
       new PublicKey(ataAddress),
       new PublicKey(ownerAddress),

@@ -191,7 +191,9 @@ export class TokenTransferBuilder extends TransactionBuilder {
             ownerAddress: recipient.ownerAddress,
             mintAddress: tokenAddress,
             ataAddress,
-            payerAddress: this._sender,
+            // Match transactionBuilder fee payer selection: when a distinct fee payer
+            // is set (e.g. gas tank), it must fund ATA rent — not the token sender.
+            payerAddress: this._feePayer ?? this._sender,
             tokenName: tokenName,
             programId: programId,
           },

@@ -211,7 +211,10 @@ export class TransferBuilderV2 extends TransactionBuilder {
             tokenName: tokenName,
             mintAddress: tokenAddress,
             ataAddress: recipientTokenAddress,
-            payerAddress: this._sender,
+            // Match transactionBuilder fee payer selection: when a distinct fee payer
+            // is set (e.g. gas tank on consolidation), it must fund ATA rent — the
+            // token sender/authority often has no SOL.
+            payerAddress: this._feePayer ?? this._sender,
             programId: programId,
           },
         };

@@ -6,14 +6,15 @@ import { InstructionBuilderTypes, MEMO_PROGRAM_PK } from '../../src/lib/constant
 import { InstructionParams } from '../../src/lib/iface';
 import { PublicKey, SystemProgram, TransactionInstruction } from '@solana/web3.js';
 import {
-  createAssociatedTokenAccountInstruction,
+  createAssociatedTokenAccountIdempotentInstruction,
   createTransferCheckedInstruction,
   createMintToInstruction,
   createBurnInstruction,
   TOKEN_2022_PROGRAM_ID,
   createTransferCheckedWithFeeInstruction,
 } from '@solana/spl-token';
 import BigNumber from 'bignumber.js';
+import { isIdempotentAtaInstruction } from '../../src/lib/utils';
 
 describe('Instruction Builder Tests: ', function () {
   describe('Succeed ', function () {
@@ -109,14 +110,43 @@ describe('Instruction Builder Tests: ', function () {
       };
 
       const result = solInstructionFactory(createATAParams);
-      should.deepEqual(result, [
-        createAssociatedTokenAccountInstruction(
-          new PublicKey(payerAddress),
-          new PublicKey(ataAddress),
-          new PublicKey(ownerAddress),
-          new PublicKey(mintAddress)
-        ),
-      ]);
+      const expected = createAssociatedTokenAccountIdempotentInstruction(
+        new PublicKey(payerAddress),
+        new PublicKey(ataAddress),
+        new PublicKey(ownerAddress),
+        new PublicKey(mintAddress)
+      );
+      should.deepEqual(result, [expected]);
+      isIdempotentAtaInstruction(result[0]).should.equal(true);
+    });
+
+    it('Create associated token account for Token-2022', () => {
+      const mintAddress = testData.associatedTokenAccounts.mintId;
+      const ataAddress = testData.associatedTokenAccounts.accounts[0].ata;
+      const ownerAddress = testData.associatedTokenAccounts.accounts[0].pub;
+      const payerAddress = testData.associatedTokenAccounts.accounts[0].pub;
+      const createATAParams: InstructionParams = {
+        type: InstructionBuilderTypes.CreateAssociatedTokenAccount,
+        params: {
+          mintAddress,
+          ataAddress,
+          ownerAddress,
+          payerAddress,
+          tokenName: testData.associatedTokenAccounts.mint,
+          programId: TOKEN_2022_PROGRAM_ID.toString(),
+        },
+      };
+
+      const result = solInstructionFactory(createATAParams);
+      const expected = createAssociatedTokenAccountIdempotentInstruction(
+        new PublicKey(payerAddress),
+        new PublicKey(ataAddress),
+        new PublicKey(ownerAddress),
+        new PublicKey(mintAddress),
+        TOKEN_2022_PROGRAM_ID
+      );
+      should.deepEqual(result, [expected]);
+      isIdempotentAtaInstruction(result[0]).should.equal(true);
     });
 
     it('Token Transfer', () => {

@@ -797,4 +797,48 @@ describe('Sol Token Transfer Builder', () => {
       ).throwError('Invalid token name, got: ' + invalidTokenName);
     });
   });
+
+  describe('Create ATA rent payer selection', () => {
+    const feePayerAccount = new KeyPair(testData.feePayerAccount).getKeys();
+
+    before(async () => {
+      ataAddress = await Utils.getAssociatedTokenAccountAddress(mintUSDC, otherAccount.pub);
+    });
+
+    it('uses feePayer as Create-ATA rent payer when feePayer is set', async () => {
+      const txBuilder = factory.getTokenTransferBuilder();
+      txBuilder.nonce(recentBlockHash);
+      txBuilder.feePayer(feePayerAccount.pub);
+      txBuilder.sender(walletPK);
+      txBuilder.send({ address: otherAccount.pub, amount, tokenName: nameUSDC });
+      txBuilder.createAssociatedTokenAccount({
+        ownerAddress: otherAccount.pub,
+        tokenName: nameUSDC,
+        ataAddress,
+      });
+      txBuilder.setPriorityFee(priorityFee);
+      const tx = await txBuilder.build();
+      const createAta = tx.toJson().instructionsData.find((i) => i.type === 'CreateAssociatedTokenAccount');
+      should.exist(createAta);
+      createAta.params.payerAddress.should.equal(feePayerAccount.pub);
+      createAta.params.payerAddress.should.not.equal(walletPK);
+    });
+
+    it('falls back to sender as Create-ATA rent payer when feePayer is unset', async () => {
+      const txBuilder = factory.getTokenTransferBuilder();
+      txBuilder.nonce(recentBlockHash);
+      txBuilder.sender(walletPK);
+      txBuilder.send({ address: otherAccount.pub, amount, tokenName: nameUSDC });
+      txBuilder.createAssociatedTokenAccount({
+        ownerAddress: otherAccount.pub,
+        tokenName: nameUSDC,
+        ataAddress,
+      });
+      txBuilder.setPriorityFee(priorityFee);
+      const tx = await txBuilder.build();
+      const createAta = tx.toJson().instructionsData.find((i) => i.type === 'CreateAssociatedTokenAccount');
+      should.exist(createAta);
+      createAta.params.payerAddress.should.equal(walletPK);
+    });
+  });
 });
@@ -460,7 +460,7 @@ describe('Sol Transfer Builder V2', () => {
         mintAddress: mintUSDC,
         ataAddress: ataAddress,
         ownerAddress: otherAccount.pub,
-        payerAddress: walletPK,
+        payerAddress: feePayerAccount.pub,
         tokenName: nameUSDC,
         programId: 'ATokenGPvbdGVxr1b2hvZbsiqW5xWH25efTNsLJA8knL',
       });
@@ -530,7 +530,7 @@ describe('Sol Transfer Builder V2', () => {
         mintAddress: mintAMS,
         ataAddress: '8KLnroP6hHkr1ZsQL4k6A3i2yhhnv2kr2Teedx7a26Eg',
         ownerAddress: otherAccount.pub,
-        payerAddress: walletPK,
+        payerAddress: feePayerAccount.pub,
         tokenName: nameAMS,
         programId: 'ATokenGPvbdGVxr1b2hvZbsiqW5xWH25efTNsLJA8knL',
       });
@@ -873,4 +873,56 @@ describe('Sol Transfer Builder V2', () => {
       );
     });
   });
+
+  describe('Create ATA rent payer selection', () => {
+    before(async () => {
+      ataAddress = await Utils.getAssociatedTokenAccountAddress(mintUSDC, otherAccount.pub);
+    });
+
+    it('uses feePayer as Create-ATA rent payer when feePayer is set', async () => {
+      const txBuilder = factory.getTransferBuilderV2();
+      txBuilder.nonce(recentBlockHash);
+      txBuilder.feePayer(feePayerAccount.pub);
+      txBuilder.sender(walletPK);
+      txBuilder.send({ address: otherAccount.pub, amount, tokenName: nameUSDC });
+      txBuilder.createAssociatedTokenAccount({ ownerAddress: otherAccount.pub, tokenName: nameUSDC });
+      txBuilder.setPriorityFee(priorityFee);
+      const tx = await txBuilder.build();
+      const createAta = tx.toJson().instructionsData.find((i) => i.type === 'CreateAssociatedTokenAccount');
+      should.exist(createAta);
+      createAta.params.payerAddress.should.equal(feePayerAccount.pub);
+      createAta.params.payerAddress.should.not.equal(walletPK);
+    });
+
+    it('falls back to sender as Create-ATA rent payer when feePayer is unset', async () => {
+      const txBuilder = factory.getTransferBuilderV2();
+      txBuilder.nonce(recentBlockHash);
+      txBuilder.sender(walletPK);
+      txBuilder.send({ address: otherAccount.pub, amount, tokenName: nameUSDC });
+      txBuilder.createAssociatedTokenAccount({ ownerAddress: otherAccount.pub, tokenName: nameUSDC });
+      txBuilder.setPriorityFee(priorityFee);
+      const tx = await txBuilder.build();
+      const createAta = tx.toJson().instructionsData.find((i) => i.type === 'CreateAssociatedTokenAccount');
+      should.exist(createAta);
+      createAta.params.payerAddress.should.equal(walletPK);
+    });
+
+    it('emits idempotent Create-ATA instruction data', async () => {
+      const txBuilder = factory.getTransferBuilderV2();
+      txBuilder.nonce(recentBlockHash);
+      txBuilder.feePayer(feePayerAccount.pub);
+      txBuilder.sender(walletPK);
+      txBuilder.send({ address: otherAccount.pub, amount, tokenName: nameUSDC });
+      txBuilder.createAssociatedTokenAccount({ ownerAddress: otherAccount.pub, tokenName: nameUSDC });
+      txBuilder.setPriorityFee(priorityFee);
+      const tx = await txBuilder.build();
+      // Re-parse via factory to get wire instructions and assert idempotent discriminator.
+      const rebuilt = await factory.from(tx.toBroadcastFormat()).build();
+      const raw = rebuilt.toBroadcastFormat();
+      should.equal(Utils.isValidRawTransaction(raw), true);
+      // Explain/instruction path already accepts idempotent ATA; ensure create is present.
+      const createAta = rebuilt.toJson().instructionsData.find((i) => i.type === 'CreateAssociatedTokenAccount');
+      should.exist(createAta);
+    });
+  });
 });