When does the irs start accepting returns is it the 14 or 24th ?

We're not sure.  Some people post Jan 24.  It is usually late in January, so not the 14th.  

The IRS has not yet released a date when they will be accepting tax returns.  It is guesstimated that it will be on January 24.

Turbo Tax Calendar

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-calendars/tax-year-2021-calendar-important-federal-dates/L6PiLBulY_US_en_US 

Just FYI ... even if you get picked up early in a test batch and accepted for processing  the actual processing of the return will not happen until the IRS official opening date estimated to be the 24th however the IRS has not formally posted anything as of today.   And if your return has the CTC or EIC on it that return will not start processing until mid February per the IRS rules.

Okay it was just a question before I file an have to still wait would be pointless. I’m just trying to figure out the right time to file. 

Wait until at least the first week of February when the IRS has flushed out the bugs in the efile system.  For several years some groups of early filers have had issues and got delayed.