We discuss the transmission line (TL) theory and its application to the problem of lightning electromagnetic field coupling to TLs. We start with the derivation of the general field-to-TL coupling equations for the case of a single-wire line above a perfectly conducting ground. The derived equations are solely based on the thin-wire approximation and they do take into account high-frequency radiation effects. Under the TL approximation, the general equations reduce to the Agrawal et al. field-to-TL coupling equations. After a short discussion on the underlying assumptions of the TL theory, three seemingly different but completely equivalent approaches that have been proposed to describe the coupling of electromagnetic fields to TLs are presented. The derived equations are then extended to deal with the presence of losses and multiple conductors and expressions for the line parameters, including the ground impedance and admittance, are presented. The time-domain representation of the field-to-TL coupling equations, which allows for a straightforward treatment of nonlinear phenomena as well as the variation in the line topology, is also described. Solution methods in the frequency domain and in the time domain are given and application examples with reference to lightning-induced voltages are presented and discussed. Specifically, the effects of ground losses and corona are illustrated and discussed. When the traveling voltage and current waves are originated from lumped excitation sources located at a specific location along a TL (direct lightning strike), both the corona phenomenon and ground losses result, in general, in an attenuation and dispersion of propagating surges along TLs. However, when distributed sources representing the action of the electromagnetic field from a nearby lightning illuminating the line are present, ground losses and corona phenomenon could result in important enhancement of the induced voltage magnitude.