The indirect tensile test plays a crucial role in experimental investigations of brittle material properties. In this study, a mechanical analysis model of the rectangular test block is established based on the theory of elastic mechanics for the characteristics of the indirect tensile test. The theoretical solution of the triangular series is derived for the rectangular test block under the locally distributed load. The finite element simulation results and splitting test results were compared with the theoretical results. The results of the study verify the accuracy of the theoretical solutions. Based on the proposed analytical solution, the effects of loading width and length-to-height ratio (h/l) of local loading on the measured tensile strength of test block are discussed. The results demonstrate that the tensile strength of the test block increases as the loading width expands, and the rate of growth in the recorded tensile strength gradually stabilizes. The variation in loading width affects the location of crack initiation points during the concrete test block splitting tests. When the loading width exceeds 6% of the side length of test block, the cracking point is positioned at the center of test block, ensuring the effectiveness of the splitting test. As the length-to-height ratio of the test block increases, there is a general upward trend in the measured tensile strength. When h/l < 0.6, the measured tensile strength initially increases before decreasing. However, when h/l > 0.6, the measured tensile strength consistently increases, with the rate of increase gradually diminishing until it stabilizes. The length-to-height ratio also significantly influences the location of the cracking point in the test block. As the length-to-height ratio increases, the cracking point initially shifts from around the center to the central point and then further from the center toward the edge. To ensure that the location of the crack initiation point is in the center of the specimen and that the tensile strength is close to the measured result, the length to height ratio can be chosen at around 0.85.