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With ethanol, having as little in the tank is best as the stuff really degrades quickly.
If you have a temperature controlled garage that you can always keep the humidity under 40%, as close to empty is the best choice. If not, then full.
Either way add some stabilizer to the tank.
My garage is 68-70 degrees all winter long and about 30% humidity - I leave it 1/8 tank or less.
I used to leave my stored vehicles full with Stabil. But, with ethanol degrading as it does, I have noticed a difference in performance after storage. I have talked to several fuel experts and mechanics about the ethanol degradation phenomena and they tell me that you can lose significant octane level during storage. I leave mine as empty as I can now and refill with fresh fuel when I start driving again.