JHC, I have electric hot water tank too. Here's my procedure but yours may vary depending on your system.
Step 1: pop the circuit breaker (or unscrew the fuse(s)) for the tank.
Step 2: Close the supply water line to the tank. There should be two pipes coming/entering the tank on the top. One is supply to the tank (cold water) the other is supply to the house from the tank (hot water). To tell the difference, the hot water from the tank to the house is usually insulated. If not, touch both pipes, the warm one is the hot water supply to the house.
Step 3: Screw a garden hose to the drain valve at the bottom of the tank. The drain looks like a faucet similar to your outdoor faucet. Run the garden hose outside. Hopefully the hot water tank is higher in grade than where you are trying to drain it (water runs downhill) If you have to go UP in grade rather than DOWN for the hose, then you might need a pump.
Step 3: Open valve (faucet) on the bottom of the tank and let the tank drain. Open the relief valve on the overflow pipe on the side of the tank (to open it, the lever valve should be pointed straight out) to vent it. Put a bucket under the relief valve/overflow pipe (you'll need this later.)
Also, open a hot water faucet or two in the house (kitchen and/or bathroom). As the water runs out of the tank, it needs air to backfill otherwise it won't drain well.
Step 4: Light up a nice cigar and let the tank drain. Once it's drained, close the drain faucet and open the supply (cold water) valve to back fill the tank a bit.
Repeat steps 3 and 4 a couple of times while still smoking a nice cigar.
Step 5: Once drained and flushed, close the drain valve on the tank. Close the faucets upstairs and open the water supply to the hot water tank.
Let it fill until you see water coming out of the overfill/relief valve. At this time, close the relief valve.
Step 6: Run the hot water in the house at the faucets that you opened during draining. They will spit and cough as the air purges out of the lines.
Step 7: Once the hot water tank is filled again, turn on the circuit breaker or screw the fuses back in to kick the heaters back on.