Uninstalling an Electric Water Heater

At the breaker box, locate the breaker to the water heater and move the breaker bar to off.

Using a multimeter, check the line voltage at the water heater. You should have 0vac

Using a Phillips screwdriver, remove the access panel or panels to access the thermostat and element.

Attach a garden hose (or any hose) to the drain valve that is located at the bottom of tank, near the lower access panel.

Open the drain valve on water heater. Once you have good water pressure coming out of the hose, slowly close the cold water valve to the water heater. If the water flowing out slows down, you can open the faucets at a sink or tub.

With your adjustable pliers or piano wire, cut the water lines to the tank.

Detach all pipes from the tank using a pipe wrench.

Remove the water tank.