The water shut off to most water heaters is on the cold inlet supplying water to the tank. A typical residential water heater will have the cold inlet going into the top of the tank on the right side. Follow that pipe to the valve to turn it to the off position. It is best to also turn off the gas and/or power to the water heater as well.
In an emergency, you can also call your local utility or fire department to come and shut your water off. You should also be aware that shutting off the supply to the water heater will not prevent residual water from leaking, or cross over from a recirculating system, or the use of single-handle faucets. You can call our office for 24/7 emergency service.