The IRS will not open for tax return processing until Jan 28.
The IRS has two systems, the e-file system and the main processing system.
The e-file system is what receives the e-file tax return, makes some fundamental tests on it for validity and either accepts or rejects it based on those tests. The e-file system is being tested and some returns are being polled early to test the e-file system, but the IRS has said that those returns will NOT be sent to the maim processing system until Jan 28.
The main processing system is where the WMR (Wheres My Refund) is and until Jan 28 will not even have the tax return, so as of now, it will return an error since the return is just sitting in the e-file system until Jan 28.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
