diff --git a/sdks/java/core/src/main/java/org/apache/beam/sdk/io/Read.java b/sdks/java/core/src/main/java/org/apache/beam/sdk/io/Read.java
index 8b0e4ee433fa..781fa91f1a03 100644
--- a/sdks/java/core/src/main/java/org/apache/beam/sdk/io/Read.java
+++ b/sdks/java/core/src/main/java/org/apache/beam/sdk/io/Read.java
@@ -31,6 +31,8 @@
 import java.util.concurrent.Executor;
 import java.util.concurrent.Executors;
 import java.util.concurrent.TimeUnit;
+import java.util.function.Supplier;
+
 import org.apache.beam.sdk.coders.Coder;
 import org.apache.beam.sdk.coders.CoderException;
 import org.apache.beam.sdk.coders.InstantCoder;
@@ -308,21 +310,24 @@ public void splitRestriction(
     }
 
     @NewTracker
-    public RestrictionTracker<BoundedSourceT, TimestampedValue<T>[]> restrictionTracker(
+    public RestrictionTracker<BoundedSourceT, Supplier<TimestampedValue<T>>[]> restrictionTracker(
         @Restriction BoundedSourceT restriction, PipelineOptions pipelineOptions) {
       return new BoundedSourceAsSDFRestrictionTracker<>(restriction, pipelineOptions);
     }
 
     @ProcessElement
     public void processElement(
-        RestrictionTracker<BoundedSourceT, TimestampedValue<T>[]> tracker,
+        RestrictionTracker<BoundedSourceT, Supplier<TimestampedValue<T>>[]> tracker,
         OutputReceiver<T> receiver)
         throws IOException {
       @SuppressWarnings(
           "rawtypes") // most straightforward way of creating array with type parameter
-      TimestampedValue<T>[] out = new TimestampedValue[1];
+      Supplier<TimestampedValue<T>>[] out = new Supplier[1];
       while (tracker.tryClaim(out)) {
-        receiver.outputWithTimestamp(out[0].getValue(), out[0].getTimestamp());
+        TimestampedValue<T> currentValue = out[0].get();
+        if (currentValue != null) {
+          receiver.outputWithTimestamp(currentValue.getValue(), currentValue.getTimestamp());
+        }
       }
     }
 
@@ -337,40 +342,44 @@ public Coder<BoundedSourceT> restrictionCoder() {
      */
     private static class BoundedSourceAsSDFRestrictionTracker<
             BoundedSourceT extends BoundedSource<T>, T>
-        extends RestrictionTracker<BoundedSourceT, TimestampedValue<T>[]> implements HasProgress {
+        extends RestrictionTracker<BoundedSourceT, Supplier<TimestampedValue<T>>[]> implements HasProgress {
       private final BoundedSourceT initialRestriction;
       private final PipelineOptions pipelineOptions;
       private BoundedSource.@Nullable BoundedReader<T> currentReader = null;
       private boolean claimedAll;
+      private boolean splitActive;
+      private Supplier<TimestampedValue<T>> readNextElementSupplier;
 
       BoundedSourceAsSDFRestrictionTracker(
           BoundedSourceT initialRestriction, PipelineOptions pipelineOptions) {
         this.initialRestriction = initialRestriction;
         this.pipelineOptions = pipelineOptions;
+        this.readNextElementSupplier = new Supplier<@Nullable TimestampedValue<T>>() {
+          @Override
+          public @Nullable TimestampedValue<T> get() {
+            try {
+              readOrThrow();
+            } catch (IOException e) {
+              throw new RuntimeException(e);
+            }
+          }
+        }
       }
 
       @Override
-      public boolean tryClaim(TimestampedValue<T>[] position) {
+      public boolean tryClaim(Supplier<TimestampedValue<T>>[] position) {
+        if (splitActive) {
+          // notify split to continue
+          // wait for split to complete
+        }
         if (claimedAll) {
           return false;
         }
-        try {
-          return tryClaimOrThrow(position);
-        } catch (IOException e) {
-          if (currentReader != null) {
-            try {
-              currentReader.close();
-            } catch (IOException closeException) {
-              e.addSuppressed(closeException);
-            } finally {
-              currentReader = null;
-            }
-          }
-          throw new RuntimeException(e);
-        }
+        position[0] = readNextElementSupplier;
+        return true;
       }
 
-      private boolean tryClaimOrThrow(TimestampedValue<T>[] position) throws IOException {
+      private @Nullable TimestampedValue<T> readOrThrow() throws IOException {
         BoundedSource.BoundedReader<T> currentReader = this.currentReader;
         if (currentReader == null) {
           BoundedSource.BoundedReader<T> newReader =
@@ -378,12 +387,10 @@ private boolean tryClaimOrThrow(TimestampedValue<T>[] position) throws IOExcepti
           if (!newReader.start()) {
             claimedAll = true;
             newReader.close();
-            return false;
+            return null;
           }
-          position[0] =
-              TimestampedValue.of(newReader.getCurrent(), newReader.getCurrentTimestamp());
           this.currentReader = newReader;
-          return true;
+          return TimestampedValue.of(newReader.getCurrent(), newReader.getCurrentTimestamp());
         }
 
         if (!currentReader.advance()) {
@@ -393,12 +400,12 @@ private boolean tryClaimOrThrow(TimestampedValue<T>[] position) throws IOExcepti
           } finally {
             this.currentReader = null;
           }
-          return false;
+          return null;
         }
 
-        position[0] =
-            TimestampedValue.of(currentReader.getCurrent(), currentReader.getCurrentTimestamp());
-        return true;
+        return TimestampedValue.of(
+          currentReader.getCurrent(),
+          currentReader.getCurrentTimestamp());
       }
 
       @SuppressWarnings("Finalize")