diff --git a/flang/runtime/io-api.cpp b/flang/runtime/io-api.cpp
--- a/flang/runtime/io-api.cpp
+++ b/flang/runtime/io-api.cpp
@@ -149,9 +149,6 @@
   unit.SetDirection(DIR, handler);
   IoStatementState &io{unit.BeginIoStatement<ExternalListIoStatementState<DIR>>(
       unit, sourceFile, sourceLine)};
-  if constexpr (DIR == Direction::Input) {
-    unit.BeginReadingRecord(handler);
-  }
   return &io;
 }
 
@@ -185,9 +182,6 @@
   IoStatementState &io{
       unit.BeginIoStatement<ExternalFormattedIoStatementState<DIR>>(
           unit, format, formatLength, sourceFile, sourceLine)};
-  if constexpr (DIR == Direction::Input) {
-    unit.BeginReadingRecord(handler);
-  }
   return &io;
 }
 
@@ -218,9 +212,7 @@
       unit, sourceFile, sourceLine)};
   IoErrorHandler handler{terminator};
   unit.SetDirection(DIR, handler);
-  if constexpr (DIR == Direction::Input) {
-    unit.BeginReadingRecord(handler);
-  } else {
+  if constexpr (DIR == Direction::Output) {
     if (unit.access == Access::Sequential && !unit.isFixedRecordLength) {
       // Create space for (sub)record header to be completed by
       // UnformattedIoStatementState<Direction::Output>::EndIoStatement()
@@ -838,6 +830,7 @@
 
 bool IONAME(InputDescriptor)(Cookie cookie, const Descriptor &) {
   IoStatementState &io{*cookie};
+  io.BeginReadingRecord();
   io.GetIoErrorHandler().Crash("InputDescriptor: not yet implemented"); // TODO
 }
 
@@ -855,6 +848,7 @@
 bool IONAME(InputUnformattedBlock)(
     Cookie cookie, char *x, std::size_t length, std::size_t elementBytes) {
   IoStatementState &io{*cookie};
+  io.BeginReadingRecord();
   if (auto *unf{io.get_if<UnformattedIoStatementState<Direction::Input>>()}) {
     return unf->Receive(x, length, elementBytes);
   }
@@ -883,6 +877,7 @@
         "InputInteger64() called for a non-input I/O statement");
     return false;
   }
+  io.BeginReadingRecord();
   if (auto edit{io.GetNextDataEdit()}) {
     if (edit->descriptor == DataEdit::ListDirectedNullValue) {
       return true;
@@ -922,6 +917,7 @@
         "InputReal() called for a non-input I/O statement");
     return false;
   }
+  io.BeginReadingRecord();
   if (auto edit{io.GetNextDataEdit()}) {
     if (edit->descriptor == DataEdit::ListDirectedNullValue) {
       return true;
@@ -968,6 +964,7 @@
         "InputComplex() called for a non-input I/O statement");
     return false;
   }
+  io.BeginReadingRecord();
   for (int j{0}; j < 2; ++j) {
     if (auto edit{io.GetNextDataEdit()}) {
       if (edit->descriptor == DataEdit::ListDirectedNullValue) {
@@ -1012,6 +1009,7 @@
         "InputAscii() called for a non-input I/O statement");
     return false;
   }
+  io.BeginReadingRecord();
   if (auto edit{io.GetNextDataEdit()}) {
     if (edit->descriptor == DataEdit::ListDirectedNullValue) {
       return true;
@@ -1044,6 +1042,7 @@
         "InputLogical() called for a non-input I/O statement");
     return false;
   }
+  io.BeginReadingRecord();
   if (auto edit{io.GetNextDataEdit()}) {
     if (edit->descriptor == DataEdit::ListDirectedNullValue) {
       return true;
diff --git a/flang/runtime/io-stmt.h b/flang/runtime/io-stmt.h
--- a/flang/runtime/io-stmt.h
+++ b/flang/runtime/io-stmt.h
@@ -59,6 +59,7 @@
   IoErrorHandler &GetIoErrorHandler() const;
   ExternalFileUnit *GetExternalFileUnit() const; // null if internal unit
   MutableModes &mutableModes();
+  void BeginReadingRecord();
 
   // N.B.: this also works with base classes
   template <typename A> A *get_if() const {
@@ -108,6 +109,7 @@
   int EndIoStatement();
   std::optional<DataEdit> GetNextDataEdit(IoStatementState &, int = 1);
   ExternalFileUnit *GetExternalFileUnit() const { return nullptr; }
+  void BeginReadingRecord() {}
 };
 
 struct InputStatementState {};
@@ -247,6 +249,10 @@
   void BackspaceRecord();
   void HandleRelativePosition(std::int64_t);
   void HandleAbsolutePosition(std::int64_t);
+  void BeginReadingRecord();
+
+private:
+  bool beganReading_{false};
 };
 
 template <Direction DIR, typename CHAR>
diff --git a/flang/runtime/io-stmt.cpp b/flang/runtime/io-stmt.cpp
--- a/flang/runtime/io-stmt.cpp
+++ b/flang/runtime/io-stmt.cpp
@@ -185,7 +185,10 @@
 }
 
 template <Direction DIR> int ExternalIoStatementState<DIR>::EndIoStatement() {
-  if (!unit().nonAdvancing) {
+  if constexpr (DIR == Direction::Input) {
+    BeginReadingRecord(); // in case of READ with no data items
+  }
+  if (!unit().nonAdvancing && GetIoStat() != IostatEnd) {
     unit().AdvanceRecord(*this);
   }
   if constexpr (DIR == Direction::Output) {
@@ -260,6 +263,16 @@
   return unit().HandleRelativePosition(n);
 }
 
+template <Direction DIR>
+void ExternalIoStatementState<DIR>::BeginReadingRecord() {
+  if constexpr (DIR == Direction::Input) {
+    if (!beganReading_) {
+      beganReading_ = true;
+      unit().BeginReadingRecord(*this);
+    }
+  }
+}
+
 template <Direction DIR, typename CHAR>
 ExternalFormattedIoStatementState<DIR, CHAR>::ExternalFormattedIoStatementState(
     ExternalFileUnit &unit, const CHAR *format, std::size_t formatLength,
@@ -315,6 +328,10 @@
       [](auto &x) -> MutableModes & { return x.get().mutableModes(); }, u_);
 }
 
+void IoStatementState::BeginReadingRecord() {
+  std::visit([](auto &x) { return x.get().BeginReadingRecord(); }, u_);
+}
+
 IoErrorHandler &IoStatementState::GetIoErrorHandler() const {
   return std::visit(
       [](auto &x) -> IoErrorHandler & {