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Turn off the water to the toilet tank by turning off the toilet stop or closet stop, which is by the base. Keep turning the handle clockwise until it shuts off.
Drain the tank by pushing the handle down and holding it until the water goes all the way down. Hold the handle until no more water goes down the hole. There will still be about 1 inch of water in the tank. Wipe all the water out using a sponge.
Use a small adjustable wrench to disconnect the toilet stop nut (Image 1). Disconnect the tank from the bowl by removing the bolts found inside the bottom of the tank.
Using a large screwdriver to support the head on the bolt, then turn the nut under the tank with an adjustable wrench (Image 2) until it is possible to remove the entire bolt from the tank. Repeat the process on all the bolts.
Disassemble and remove all parts inside the tank.
Tip: When replacing the tank to bowl gasket, buy several types of gaskets to match up to the one being replaced. If none of them work, use a 'fit-all' gasket.