An analytical model is suggested to describe the electrostatic field produced by near-surface inhomogeneities responsible for galvanic shift in magnetotelluric (MT) apparent resistivity sounding curves. The near-surface inhomogeneities are modeled in thin-sheet approximation with laterally variable longitudinal conductance and transverse resistance. The model accounts for the TM (transverse magnetic) mode secondary electric field in the conductive layered subsurface below the thin sheet. Equations have been obtained to relate the subsurface geoelectric parameters and the spatial harmonics of the secondary electrostatic field. This secondary field, which is the source of galvanic shift in MT data, turns out to be in-phase with the primary field. The equations derived to simulate galvanic distortions are applicable to long-period MT data acquired by a synchronous array.