Turn off the water heater power or gas supply
Shut off the cold water supply valve to the heater
Let the water cool if needed
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 drain point
Open a hot water faucet in the house to relieve pressure
Open the drain valve on the water heater
Open the pressure relief valve if needed to help the tank drain faster
Wait until the tank is fully drained
Flush sediment by briefly turning the cold water supply on and off if desired
Close the drain valve
Remove the hose
Close the hot water faucet
Refill the tank by opening the cold water supply valve
Open a hot water faucet until water flows steadily to remove air
Restore power or relight the gas supply only after the tank is full