The IRS will not be accepting returns before Jan. 23. They will just sit on the TurboTax server until then. It is possible that the IRS will pull some returns before Jan 23 as a test, but the IRS has said that those test returns will not be processed until Jan 23.
The IRS "Where's my Refund' is part of the IRS main processing system which will not open until Jan 23.
Beginning in 2017, a new law requires the IRS to hold refunds on tax returns claiming the Earned Income Tax Credit or the Additional Child Tax Credit until Feb 15. The Where's my Refund' will not show refunds for the EIC or ACTC until Feb 15.
https://www.irs.gov/uac/2017-tax-filing-season-begins-jan-23-for-nations-taxpayers-with-tax-returns-...
**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.**