Soon, the decision-making process for the 2027 crop will begin in earnest, and Midwest farmers will begin making acreage choices between corn and soybeans. Across all regions, soybeans have been more profitable than corn in most years since 2012. This history suggests that soybeans will be more profitable than corn in 2027 because crop prices likely will be near long-run averages, general cost inflation will increase corn costs more than soybean costs, and nitrogen fertilizer prices will be high.