Turn off the water heater power at the breaker or switch
Turn off the gas supply if it is a gas water heater
Shut off the cold water supply valve to the tank
Open a hot water faucet in the house to relieve pressure
Attach a garden hose to the drain valve at the bottom of the tank
Run the hose to a floor drain, outside area, or other safe drainage point
Open the drain valve slowly
Open the tank’s pressure relief valve if needed to help water flow
Let the tank drain completely
Flush sediment by briefly turning the cold water supply on and off if desired
Close the drain valve when finished
Remove the hose
Close the hot water faucet you opened
Refill the tank by opening the cold water supply
Keep a hot water faucet open until water flows steadily to remove air
Restore power or relight the pilot only after the tank is full