1. Begin by holding it waist-high with another person so that its surface is parallel to the ground. The flag  bearer will hold the Union (stars) in his/her left hand. The flag is “tabled” twice before folding.

2. Fold the lower half of the stripe section lengthwise over the field of stars, holding the bottom and top edges securely.

3. Fold the flag again lengthwise with the blue field on the outside.

4. Make a triangular fold by bringing the striped corner of the folded edge to meet the open (top) edge of the flag. The folding is done from the folder’s right to left on the initial fold.

5. Turn the outer (end) point inward, parallel to the open edge, to form a second triangle.

6. The triangular folding is continued until the entire length of the flag is folded in this manner.

7. When the flag is completely folded, only a triangular blue field of stars should be visible.

The above information was gathered from the
US History.org Webpage