There are two schools of thought on gas tanks: empty, to prevent varnish formation (see below); and, fill it to the brim, to prevent rust formation (see below). Both have their advantages, and disadvantages.
Empty the tank:This prevents varnish, but in order to prevent rust formation, you need to either coat the inside of the tank [Creme(?), and other such products], or add a dessicant, to absorb water, to prevent rust. It's a lot of work, compared the the brim filling technique...
Fill to the Brim:Fill your tank as full as possible (air space leads to water condensation, which leads to rust...), but first, add a gas stabilizer, such as
SeaFoam;
SeaFoam will stabilize gasonline for up to 12 months, and possibly longer;
SeaFoam will absorb water;
SeaFoam will dissove varnish deposits in the entire fuel system; in the Spring, run that tankful of
SeaFoam'ed gasoline as empty as possible, before refilling, to gain maximum benefit from it, as refilling will dilute what is left of the
SeaFoam in the gasoline.
If you add
SeaFoam, run the bike for two minutes to get the treated gasoline circulated throughout the fuel system, before shutting it off for the Winter. The
SeaFoam will work on dissolving any deposits the entire Winter. Many users report their bikes run better in the Spring, than they did in the Fall, when they were stored!
Battery:The battery should be topped off with distilled water, and then
smart trickle-charged for the entire Winter. If you have connectors installed on the battery, and bike, go ahead and leave it in the bike, as long as the
smart trickle charger is connected. NOTE: only use a
smart trickle charger! These are microprocessor controlled, and they will not boil off your electrolyte; dumb trickle chargers will boil off your electrolyte, ruining your battery, or at the least, shortening their lives dramatically... It is, however, a good idea to check the electrolyte level at least once, during the Winter, to make sure it is still topped off.
Fogging?...If you really want to, you can fog the cylinders: coats them with an oil mist, to prevent rust. Fogging stuff can be had off the Internet, or your local auto supply store. I don't bother with it, but that is just me, as it requires removal of the spark plugs, and installation of the fogger's in their place; come Spring, you have to replace the fogger's with the plugs...
Oil change?...The idea behind changing the oil, is that acid is a byproduct of combustion. Your engine oil (auto, diesel, MC-specific) contains chemicals to neutralize the acids. There is a test, called Total Base Number (TBN), which will determine the pH level of your oil -- it is an additional $10 above the oil analysis fee of around $22. If your oil is acidic, it will eat away at the engine's metal, during storage. Fresh oil has no acid in it. However, this is, in my opinion, overkill, but to each their own. The best scenario is to put fresh oil in before storage, then, come Spring, you still have fresh oil to start the season with. If you run synthetic, you can easily change oil and filter in the Fall, and ignore it until the next Fall season -- one oil change per year, unless you ride year-round... Oil is good for more than 3,000 miles, especially if you run synthetic.
Tires:Store the bike on its center stand, to take pressure off of the tires. If you are concerned, put a jack under the engine to lift the front wheel off, but I don't bother, and I have not had any issues with flat spots.
Air up the tires to normal riding pressures. This keeps the tubes, and tires, in proper form. Letting the air out, can cause the rubber to deform, weakening the tires, and/or tubes.
The Body:Apply a coat of wax, and protectant to the exterior of the bike, to protect it from rust, and oxidation. This includes using something like
Armor All on the seat.
Miscellaneous:Finally, cover the bike with an old bed sheet. This will protect it, and still allow air and moisture to escape. Covering your bike with a plastic tarp will protect it, but it will also seal moisture within, leading to rust...
Follow this procedure, and come Spring, just turn the gas on, wait for 10-20 minutes for the gas to fill the float bowls, then turn the key, pull the choke, and hit the starter button (assuming you skipped the fogging steps), and ride. By the way, I live in tropical SE Minnesota. This is my procedure, since 2006. No issues yet. Cheers!