Turn off the water heater power or gas supply
Turn off the cold-water inlet valve to the water heater
Connect a hose to the drain valve at the bottom of the tank
Place the other end of the hose in a suitable drain area or bucket
Open a hot water faucet in the house to relieve pressure
Open the water heater drain valve and allow the tank to drain completely
If available, open the pressure relief valve to help draining
Close the drain valve
Turn the cold-water inlet valve back on to refill the tank
Keep the hot water faucet open until water flows steadily with no air
Close the hot water faucet
Turn the power or gas supply back on
Check for leaks around the drain valve and connections