Turn off the water heater power or gas supply
Turn off the cold water supply to the heater
Open a hot water faucet in the house to relieve pressure
Connect a garden hose to the drain valve at the bottom of the tank
Run the hose to a safe drain area
Open the drain valve and let the tank empty
Open the pressure relief valve if needed to help drainage
Close the drain valve when the tank is empty
Remove the hose
Turn on the cold water supply to flush the tank if needed
Close the hot water faucet when air and water stop flowing
Restore power or gas only after the tank is full