A simple, inexpensive numerical algorithm is used to analyze the asymptotic long‐period behavior of magnetotelluric (MT) fields in the vicinity of lateral offsets in sedimentary basins. The model is based on the distortion or channeling of telluric currents in a horizontal thin sheet. Although a gross oversimplification of nature, the model represents a class of structures which, because of excessive computer costs, have been relatively unstudied previously. Within, and closely adjacent to, the region of the three‐dimensional (3-D) offset, significant distortion of the MT parameters occurs. Skewness coefficients vary from negligible values to over 0.7. Principal resistivities vary by an order of magnitude. On the other hand, there is not a clear correlation between the degree of distortion of the parameters usually evaluated during MT surveys and the magnitude of conventional 3-D indicators (e.g., the skewness coefficient). Calculations have simulated the technique of averaging resistivity parameters from a large number of field sites in order to arrive at a regionally representative one‐dimensional (1-D) model. The results indicate that unless care is taken in adapting the nature of the averaging algorithm to the class of distortions encountered, significant bias of the averaged parameters may result. Our results also suggest that for this class of structures grave problems may be associated with using the principal resistivity perpendicular to geologic strike, the so‐called transverse magnetic (TM) mode, to infer an equivalent two‐dimensional (2-D) model for the region. A 2-D model would likely show significant modulations in the physical character of the basement which are, in fact, an artifact of telluric distortion caused by current channeling in the surficial heterogeneity.