i would use penetrating oil. it might help some. but it is going to take some leverage. and wrap the treads with teflon tape when you put an anode back in. that will help it from rusting together. it will also help it seal without having to over torque it to seal.
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You can also try heating up the water first. Make aure the tank is full and let it run for a bit to heat it up. Relieve the pressure and give it a twist while hot. Don't take it out, I'm just talking about breaking it loose. Wait till it cools to do that.
It may take two to break the thing loose. At the end of the first season while winterizing I had to get my neighbor to hold the 6inch extension so the socket would stay put while I pulled on the 24 inch breaker bar with both hands. PB Blaster on the hot tank and threads didn't help and there wasn't any teflon on the threads (first time draining the wh).
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If you have any pressure (or a vacuum) in the water lines, it could be increasing the resistance of the threads. Open the pressure relief valve before trying the wrench. If the resistance is still not allowing the release of the anode rod threads, use a rubber mallet on your wrench to break it free. A rubber mallet may reduce the chances of causing damage to your tools and components.
Go down to your friendly hardware store and get a 3' length of 3/4" pipe to fit over your ratchet handle. While you are there pick up a small can of anti-seize so this never happens again. Order your anodes in pairs so you will always have one at the ready. While the anode is out, hose out the water heater. All the crystalline stuff will come rushing out. When it is clean, apply the anti-seize to the threads and tighten it "girl tight" without the breaker bar. You're good to go!
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