https://ttlc.intuit.com/questions/3407207-can-i-file-my-taxes-on-jan-1-2017
The IRS will not accept or process tax returns until Jan. 23rd at least. Turbotax is not yet accepting returns for stockpiling.
And returns with Earned Income Credit may see slower turn around time for refunds.
Complete answer here: https://ttlc.intuit.com/questions/1924521-can-i-file-with-my-last-check-stub