diff --git a/services/core/java/com/android/server/wm/InsetsPolicy.java b/services/core/java/com/android/server/wm/InsetsPolicy.java
index f2f1926..11a0fba 100644
--- a/services/core/java/com/android/server/wm/InsetsPolicy.java
+++ b/services/core/java/com/android/server/wm/InsetsPolicy.java
@@ -32,6 +32,10 @@
 import static android.view.WindowManager.LayoutParams.PRIVATE_FLAG_FORCE_SHOW_STATUS_BAR;
 import static android.view.WindowManager.LayoutParams.PRIVATE_FLAG_STATUS_FORCE_SHOW_NAVIGATION;
 
+import static com.android.server.wm.SurfaceAnimator.ANIMATION_TYPE_RECENTS;
+import static com.android.server.wm.WindowContainer.AnimationFlags.PARENTS;
+import static com.android.server.wm.WindowContainer.AnimationFlags.TRANSITION;
+
 import android.annotation.NonNull;
 import android.annotation.Nullable;
 import android.app.StatusBarManager;
@@ -211,7 +215,7 @@
     InsetsState getInsetsForWindow(WindowState target) {
         final InsetsState originalState = mStateController.getInsetsForWindow(target);
         final InsetsState state = adjustVisibilityForTransientTypes(originalState);
-        return target.mIsImWindow ? adjustVisibilityForIme(state, state == originalState) : state;
+        return adjustVisibilityForIme(target, state, state == originalState);
     }
 
     /**
@@ -241,16 +245,38 @@
         return state;
     }
 
-    // Navigation bar insets is always visible to IME.
-    private static InsetsState adjustVisibilityForIme(InsetsState originalState,
+    private InsetsState adjustVisibilityForIme(WindowState w, InsetsState originalState,
             boolean copyState) {
-        final InsetsSource originalNavSource = originalState.peekSource(ITYPE_NAVIGATION_BAR);
-        if (originalNavSource != null && !originalNavSource.isVisible()) {
-            final InsetsState state = copyState ? new InsetsState(originalState) : originalState;
-            final InsetsSource navSource = new InsetsSource(originalNavSource);
-            navSource.setVisible(true);
-            state.addSource(navSource);
-            return state;
+        if (w.mIsImWindow) {
+            // Navigation bar insets is always visible to IME.
+            final InsetsSource originalNavSource = originalState.peekSource(ITYPE_NAVIGATION_BAR);
+            if (originalNavSource != null && !originalNavSource.isVisible()) {
+                final InsetsState state = copyState ? new InsetsState(originalState)
+                        : originalState;
+                final InsetsSource navSource = new InsetsSource(originalNavSource);
+                navSource.setVisible(true);
+                state.addSource(navSource);
+                return state;
+            }
+        } else if (w.mActivityRecord != null && !w.mActivityRecord.mLastImeShown) {
+            // During switching tasks with gestural navigation, if the IME is attached to
+            // one app window on that time, even the next app window is behind the IME window,
+            // conceptually the window should not receive the IME insets if the next window is
+            // not eligible IME requester and ready to show IME on top of it.
+            final boolean shouldImeAttachedToApp = mDisplayContent.shouldImeAttachedToApp();
+            final InsetsSource originalImeSource = originalState.peekSource(ITYPE_IME);
+
+            if (originalImeSource != null && shouldImeAttachedToApp
+                    && (w.isAnimating(PARENTS | TRANSITION, ANIMATION_TYPE_RECENTS)
+                            || !w.getRequestedVisibility(ITYPE_IME))) {
+                final InsetsState state = copyState ? new InsetsState(originalState)
+                        : originalState;
+
+                final InsetsSource imeSource = new InsetsSource(originalImeSource);
+                imeSource.setVisible(false);
+                state.addSource(imeSource);
+                return state;
+            }
         }
         return originalState;
     }
diff --git a/services/tests/wmtests/src/com/android/server/wm/WindowStateTests.java b/services/tests/wmtests/src/com/android/server/wm/WindowStateTests.java
index 92b670e..3a50bb0 100644
--- a/services/tests/wmtests/src/com/android/server/wm/WindowStateTests.java
+++ b/services/tests/wmtests/src/com/android/server/wm/WindowStateTests.java
@@ -53,6 +53,9 @@
 import static com.android.dx.mockito.inline.extended.ExtendedMockito.verify;
 import static com.android.server.wm.DisplayContent.IME_TARGET_CONTROL;
 import static com.android.server.wm.DisplayContent.IME_TARGET_LAYERING;
+import static com.android.server.wm.SurfaceAnimator.ANIMATION_TYPE_RECENTS;
+import static com.android.server.wm.WindowContainer.AnimationFlags.PARENTS;
+import static com.android.server.wm.WindowContainer.AnimationFlags.TRANSITION;
 import static com.android.server.wm.WindowContainer.SYNC_STATE_WAITING_FOR_DRAW;
 
 import static com.google.common.truth.Truth.assertThat;
@@ -891,6 +894,36 @@
         assertTrue(mAppWindow.getInsetsState().getSourceOrDefaultVisibility(ITYPE_NAVIGATION_BAR));
     }
 
+    @UseTestDisplay(addWindows = W_INPUT_METHOD)
+    @Test
+    public void testAdjustImeInsetsVisibilityWhenTaskSwitchIsAnimating() {
+        final WindowState app = createWindow(null, TYPE_APPLICATION, "app");
+        final WindowState app2 = createWindow(null, TYPE_APPLICATION, "app2");
+        final InsetsStateController controller = mDisplayContent.getInsetsStateController();
+        controller.getImeSourceProvider().setWindow(mImeWindow, null, null);
+
+        // Simulate app requests IME with updating all windows Insets State when IME is above app.
+        mDisplayContent.setImeLayeringTarget(app);
+        mDisplayContent.setImeInputTarget(app);
+        assertTrue(mDisplayContent.shouldImeAttachedToApp());
+        controller.getImeSourceProvider().scheduleShowImePostLayout(app);
+        controller.getImeSourceProvider().getSource().setVisible(true);
+        controller.updateAboveInsetsState(mImeWindow, false);
+
+        // Simulate task switching animation happens when switching app to app2.
+        spyOn(app);
+        spyOn(app2);
+        doReturn(true).when(app).isAnimating(PARENTS | TRANSITION, ANIMATION_TYPE_RECENTS);
+        doReturn(true).when(app2).isAnimating(PARENTS | TRANSITION, ANIMATION_TYPE_RECENTS);
+        app.mActivityRecord.mLastImeShown = true;
+
+        // Verify the IME insets is visible on app, but not for app2 during task animating.
+        InsetsState stateApp = app.getInsetsState();
+        InsetsState stateApp2 = app2.getInsetsState();
+        assertTrue(stateApp.getSource(ITYPE_IME).isVisible());
+        assertFalse(stateApp2.getSource(ITYPE_IME).isVisible());
+    }
+
     @UseTestDisplay(addWindows = { W_ACTIVITY })
     @Test
     public void testUpdateImeControlTargetWhenLeavingMultiWindow() {