In late fall when the garden looks past its peak, it's time to clean up. The first thing you want to do is get rid of all the dead and dying plant debris.
As you're pulling things out, don't be hasty when it comes to your heirloom annuals. Before you yank them, make sure you collect the seeds, which are good for next year's garden. Put the seeds in an envelope, label it, then store the envelope in an airtight container with a layer of silica gel or powdered milk at the bottom to help absorb moisture. Store the container in a cool, dark location.
Don't pull out perennials. Cut them back, and once the ground freezes, add a thick layer of mulch--about 12 inches of leaves. If any flowers are still blooming at this time, wait until they die back before cutting them back and mulching. If you want some winter interest, leave the stems of rudbeckia, or black-eyed susans, just as they are, but add mulch around the base of the plants; they look beautiful in the winter when capped by snowflakes.
When it comes to your vegetable garden, especially the vine vegetables, it's important to clean those up because animals like to make their home in the foliage during the winter season. So just start ripping and snipping them apart. This is great for the compost heap as long as none of the plant material is diseased.
Once you get your garden cleaned up, it's important to amend the soil. So spread out some compost, add a layer of manure and a layer of fall leaves, and then just till it in to a depth of about 12 inches. Tilling amendments into the soil is one option, but if the soil is wet, it's better to plant a cover crop. It's called green manure, and you spread it out just like grass seed. Winter rye will provide the soil with a super dose of organic fertilizer. It takes a couple weeks to sprout and once it does, it prevents erosion, conserves moisture and keeps weeds away. There are also other types of cover crops like winter pea, red clover and hairy vetch. These will give the soil a boost of heavy nitrogen. Remember to till all cover crops into the soil when they sprout. In the south, you'll till in the fall, and in the north, early spring.
And finally, when all your work is done, don't forget to take some notes. Write down your successes and any failures.