A simple analytic model describing nonlocal (anomalous) electron heating in inductively coupled plasmas (ICPs) is developed. The model takes into account both collisionless (nonlocal) and collisional effects, and is thus valid for all collisionality regimes. The spatial profile of power absorption and the total power absorption of the wave are found. It is shown that the regions of the negative power absorption exist even with a given exponential profile of the electric field in plasma. The results of our simple model are in qualitative agreement with more rigorous self-consistent calculations and with experimental data.