gabehcoud said:
I know some people turn off the gas and the water supply. I never have as any sediment will be on the bottom, so why drain it completely? Maybe I'm doing it wrong though! I do it every year and I've never seen evidence of sediment being drained.
On an electric water heater, it really helps to shut off the water and drain the tank because you can have a lot of calcium build up from the heating elements if you have hard water. What happens is the elements heat up, and calcium from the water gets deposited on them. Over time they build up and flake off in little bits as water in them boils from being heated by the elements. Then those deposits sink to the bottom and build up over time.
When you go to drain it, those pieces logjam at the drain port and/or clog your hose. Getting them out requires shutting off the supply and unplugging the heater, draining it, and then either chemically dissolving them with vinegar/CLR, scooping them out with a coat hanger, or a combination of the two.