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Find your fuse box or circuit breaker box and check the diagram on the inside of the panel to identify the breaker that controls the power to your water heater. Flip the switch to shut off power to the water heater so you don’t shock yourself. Use a flashlight or set up a lamp near the water heater so you can see while you’re working. Near the pilot light is a switch that controls the flow of gas into the water heater. Move the switch to the “pilot” setting to prevent heating an empty heater and so gas doesn’t leak out while you’re working on it. The pilot light will not actually go out, but the gas will be cut off from the water heater. On the top right side of the water heater is a valve that controls the flow of water into the water heater. Turn the knob or move the switch to shut off the water supply. If you can’t locate your water supply valve, check the owner’s manual or look up the make and model of your water heater online to find it. At the base of the water heater is a small valve called the drain valve. Take a standard garden hose and align it with the threads on the drain valve. Screw the garden hose onto the valve to connect it. Make sure the hose is attached securely and the threads are even so water doesn’t leak out. Run the garden hose to the outside of the building so the water can run off safely. Make sure the end of the hose is lower than the level of the drain on the heater so the water will flow. You could also run the hose to a storm drain in the street so it flows safely into a drainage system.

Summary:
Turn off the power if you have an electric water heater. Flip the pilot light switch to “Pilot” if you have a gas water heater. Turn the water supply valve off at the top of the water heater. Attach a garden hose to the drain valve at the bottom of the tank. Place the other end of the hose outside below the level of the drain.