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The video discusses the best free tax software options for 2023, addressing the common question of whether truly free online tax filing exists. Justine from The College Investor emphasizes the importance of finding quality tax software that is also budget-friendly. Extensive research, reviews, and walkthroughs have been conducted, and viewers can find more at thecollegeinvestor.com. The video aims to present a list of free tax software while detailing the qualifications required to qualify for their free tiers. It begins with identifying the only tax software that offers completely free filing.