We formulate the problem of magnetic field dissipation during the accretion phase of low-mass star formation, and we carry out the first step of an iterative solution procedure by assuming that the gas is in free-fall along radial field lines. This so-called ``kinematic approximation ignores the back reaction of the Lorentz force on the accretion flow. In quasi steady-state, and assuming the resistivity coefficient to be spatially uniform, the problem is analytically soluble in terms of Legendres polynomials and confluent hypergeometric functions. The dissipation of the magnetic field occurs inside a region of radius inversely proportional to the mass of the central star (the ``Ohm radius), where the magnetic field becomes asymptotically straight and uniform. In our solution, the magnetic flux problem of star formation is avoided because the magnetic flux dragged in the accreting protostar is always zero. Our results imply that the effective resistivity of the infalling gas must be higher by several orders of magnitude than the microscopic electric resistivity, to avoid conflict with measurements of paleomagnetism in meteorites and with the observed luminosity of regions of low-mass star formation.
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