diff --git a/sql/core/src/main/scala/org/apache/spark/sql/execution/window/WindowFunctionFrame.scala b/sql/core/src/main/scala/org/apache/spark/sql/execution/window/WindowFunctionFrame.scala
index a849c3894f0d6..d49e5ed56626e 100644
--- a/sql/core/src/main/scala/org/apache/spark/sql/execution/window/WindowFunctionFrame.scala
+++ b/sql/core/src/main/scala/org/apache/spark/sql/execution/window/WindowFunctionFrame.scala
@@ -86,7 +86,8 @@ abstract class OffsetWindowFunctionFrameBase(
     expressions: Array[OffsetWindowFunction],
     inputSchema: Seq[Attribute],
     newMutableProjection: (Seq[Expression], Seq[Attribute]) => MutableProjection,
-    offset: Int)
+    offset: Int,
+    ignoreNulls: Boolean)
   extends WindowFunctionFrame {
 
   /** Rows of the partition currently being processed. */
@@ -140,6 +141,8 @@ abstract class OffsetWindowFunctionFrameBase(
   // is not null.
   protected var skippedNonNullCount = 0
 
+  protected val absOffset = Math.abs(offset)
+
   // Reset the states by the data of the new partition.
   protected def resetStates(rows: ExternalAppendOnlyUnsafeRowArray): Unit = {
     input = rows
@@ -175,6 +178,31 @@ abstract class OffsetWindowFunctionFrameBase(
     }
   }
 
+  override def prepare(rows: ExternalAppendOnlyUnsafeRowArray): Unit = {
+    if (absOffset > rows.length) {
+      fillDefaultValue(EmptyRow)
+    } else {
+      resetStates(rows)
+      if (ignoreNulls) {
+        prepareForIgnoreNulls()
+      } else {
+        prepareForRespectNulls()
+      }
+    }
+  }
+
+  protected def prepareForIgnoreNulls(): Unit = findNextRowWithNonNullInput()
+
+  protected def prepareForRespectNulls(): Unit
+
+  override def write(index: Int, current: InternalRow): Unit = {
+    if (input != null) {
+      doWrite(index, current)
+    }
+  }
+
+  protected def doWrite(index: Int, current: InternalRow): Unit
+
   override def currentLowerBound(): Int = throw new UnsupportedOperationException()
 
   override def currentUpperBound(): Int = throw new UnsupportedOperationException()
@@ -196,24 +224,15 @@ class FrameLessOffsetWindowFunctionFrame(
     offset: Int,
     ignoreNulls: Boolean = false)
   extends OffsetWindowFunctionFrameBase(
-    target, ordinal, expressions, inputSchema, newMutableProjection, offset) {
+    target, ordinal, expressions, inputSchema, newMutableProjection, offset, ignoreNulls) {
 
-  override def prepare(rows: ExternalAppendOnlyUnsafeRowArray): Unit = {
-    resetStates(rows)
-    if (ignoreNulls) {
-      if (Math.abs(offset) > rows.length) {
-        fillDefaultValue(EmptyRow)
-      } else {
-        findNextRowWithNonNullInput()
-      }
-    } else {
-      // drain the first few rows if offset is larger than zero
-      while (inputIndex < offset) {
-        if (inputIterator.hasNext) inputIterator.next()
-        inputIndex += 1
-      }
-      inputIndex = offset
+  override def prepareForRespectNulls(): Unit = {
+    // drain the first few rows if offset is larger than zero
+    while (inputIndex < offset) {
+      if (inputIterator.hasNext) inputIterator.next()
+      inputIndex += 1
     }
+    inputIndex = offset
   }
 
   private val doWrite = if (ignoreNulls && offset > 0) {
@@ -260,7 +279,6 @@ class FrameLessOffsetWindowFunctionFrame(
     // 7. current row -> z, next selected row -> y, output: y;
     // 8. current row -> v, next selected row -> z, output: z;
     // 9. current row -> null, next selected row -> v, output: v;
-    val absOffset = Math.abs(offset)
     (current: InternalRow) =>
       if (skippedNonNullCount == absOffset) {
         nextSelectedRow = EmptyRow
@@ -294,7 +312,7 @@ class FrameLessOffsetWindowFunctionFrame(
       inputIndex += 1
   }
 
-  override def write(index: Int, current: InternalRow): Unit = {
+  protected def doWrite(index: Int, current: InternalRow): Unit = {
     doWrite(current)
   }
 }
@@ -317,35 +335,30 @@ class UnboundedOffsetWindowFunctionFrame(
     offset: Int,
     ignoreNulls: Boolean = false)
   extends OffsetWindowFunctionFrameBase(
-    target, ordinal, expressions, inputSchema, newMutableProjection, offset) {
+    target, ordinal, expressions, inputSchema, newMutableProjection, offset, ignoreNulls) {
   assert(offset > 0)
 
-  override def prepare(rows: ExternalAppendOnlyUnsafeRowArray): Unit = {
-    if (offset > rows.length) {
+  override def prepareForIgnoreNulls(): Unit = {
+    findNextRowWithNonNullInput()
+    if (nextSelectedRow == EmptyRow) {
+      // Use default values since the offset row whose input value is not null does not exist.
       fillDefaultValue(EmptyRow)
     } else {
-      resetStates(rows)
-      if (ignoreNulls) {
-        findNextRowWithNonNullInput()
-        if (nextSelectedRow == EmptyRow) {
-          // Use default values since the offset row whose input value is not null does not exist.
-          fillDefaultValue(EmptyRow)
-        } else {
-          projection(nextSelectedRow)
-        }
-      } else {
-        var selectedRow: UnsafeRow = null
-        // drain the first few rows if offset is larger than one
-        while (inputIndex < offset) {
-          selectedRow = WindowFunctionFrame.getNextOrNull(inputIterator)
-          inputIndex += 1
-        }
-        projection(selectedRow)
-      }
+      projection(nextSelectedRow)
     }
   }
 
-  override def write(index: Int, current: InternalRow): Unit = {
+  override def prepareForRespectNulls(): Unit = {
+    var selectedRow: UnsafeRow = null
+    // drain the first few rows if offset is larger than one
+    while (inputIndex < offset) {
+      selectedRow = WindowFunctionFrame.getNextOrNull(inputIterator)
+      inputIndex += 1
+    }
+    projection(selectedRow)
+  }
+
+  protected def doWrite(index: Int, current: InternalRow): Unit = {
     // The results are the same for each row in the partition, and have been evaluated in prepare.
     // Don't need to recalculate here.
   }
@@ -370,27 +383,18 @@ class UnboundedPrecedingOffsetWindowFunctionFrame(
     offset: Int,
     ignoreNulls: Boolean = false)
   extends OffsetWindowFunctionFrameBase(
-    target, ordinal, expressions, inputSchema, newMutableProjection, offset) {
+    target, ordinal, expressions, inputSchema, newMutableProjection, offset, ignoreNulls) {
   assert(offset > 0)
 
-  override def prepare(rows: ExternalAppendOnlyUnsafeRowArray): Unit = {
-    if (offset > rows.length) {
-      fillDefaultValue(EmptyRow)
-    } else {
-      resetStates(rows)
-      if (ignoreNulls) {
-        findNextRowWithNonNullInput()
-      } else {
-        // drain the first few rows if offset is larger than one
-        while (inputIndex < offset) {
-          nextSelectedRow = WindowFunctionFrame.getNextOrNull(inputIterator)
-          inputIndex += 1
-        }
-      }
+  override def prepareForRespectNulls(): Unit = {
+    // drain the first few rows if offset is larger than one
+    while (inputIndex < offset) {
+      nextSelectedRow = WindowFunctionFrame.getNextOrNull(inputIterator)
+      inputIndex += 1
     }
   }
 
-  override def write(index: Int, current: InternalRow): Unit = {
+  protected def doWrite(index: Int, current: InternalRow): Unit = {
     if (index >= inputIndex - 1 && nextSelectedRow != null) {
       projection(nextSelectedRow)
     } else {