Tactile perception stands as a critical sensory modality for human interaction with the environment. Among various tactile sensor techniques, optical sensor-based approaches have gained traction, notably for producing high-resolution tactile images. This work explores gel elastomer deformation simulation through a physics-based approach. While previous works in this direction usually adopt the explicit material point method (MPM), which has certain limitations in force simulation and rendering, we adopt the finite element method (FEM) and address the challenges in penetration and mesh distortion with incremental potential contact (IPC) method. As a result, we present a simulator named TacIPC, which can ensure numerically stable simulations while accommodating direct rendering and friction modeling. To evaluate TacIPC, we conduct three tasks: pseudo-image quality assessment, deformed geometry estimation, and marker displacement prediction. These tasks show its superior efficacy in reducing the sim-to-real gap. Our method can also seamlessly integrate with existing simulators. More experiments and videos can be found in the supplementary materials and on the website: https://sites.google.com/view/tac-ipc.
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