Hi! I am trying to transfer 2023 tax return, but got error 'The selected file is NOT a previous year tax file or it is corrupted' I'm able to open it with TurboTax 2023

This is just a guess, but it's worth a try. Open the return in 2023 TurboTax. On the File menu (not the File tab) select "Save As" and save the return with a different name. Then see if you can transfer the newly saved file to 2024.

Hopefully, that great suggestion that @rjs gave you will work for you.   It not, I'll ask these additional questions:

Please confirm that you are talking about the *.tax2023 data file and not a 2023 PDF.

Also, are you using a Mac?  If so, is the 2023 file encrypted in the keychain access?

Thank you all! I resolved the issue by re-saving file as unencrypted, then it was exported to the web version of TurboTax successfully.