Determine The Source : Be sure that the water heater is the actual leaking first. In many cases, it will be around other utility units or plumbing lines. So be sure to narrow down the cause of loss. Shut Off The Gas Or Electricity : Once you have determined the heater is in fact leaking. Go ahead and shut the breaker off to the heater first, (please note that this is important). If you have a gas heater, there will be a switch or dial that will be on the top of the tank. Swi