If you're asking why you need to wait to file it, it's because the IRS isn't accepting returns until January 23.
The IRS will not start accepting tax retuns until Jan 23. Are you expecting an SSA-1099 for Social Security a 1099-INT, etc?
You are asking from Home and Business. Do you have self-employment income?
<a rel="nofollow" target="_blank" href="https://www.irs.gov/uac/2017-tax-filing-season-begins-jan-23-for-nations-taxpayers-with-tax-returns-due-april-18">https://www.irs.gov/uac/2017-tax-filing-season-begins-jan-23-for-nations-taxpayers-with-tax-returns-due-april-18</a>