Turn off the water supply to the toilet
Flush the toilet to empty the tank and bowl
Sponge out any remaining water from the tank and bowl
Disconnect the water supply line from the fill valve
Remove the bolt caps at the base of the toilet
Unscrew the closet bolts
Rock the toilet gently to break the wax seal
Lift the toilet straight up and off the flange
Place the toilet on a protected surface or in a trash bag
Scrape off the old wax ring from the flange
Plug the drain opening with a rag or towel
Remove any remaining bolts or hardware from the floor
Clean the area around the flange
Dispose of the toilet and old wax ring properly