There is no advantage to filing tax returns on paper in early January instead of waiting for the IRS to begin accepting e-filed returns.
What specifically are you referring to? Do you have a specific question?
There's no hurry to file now. The IRS will not start processing returns until January 23 (except for a few test returns the IRS will pull early.). Any returns filed early will just sit on TurboTax servers until then and cannot be retrieved if you notice something wrong. You'd later have to file an amended return.
Of course, you must wait on any W-2's, 1099's, etc. to arrive first before filing.
And starting this year, if you have EIC (earned income credit) or ACTC (additional child tax credit), the IRS will not start releasing those refunds until February 15.
There is no advantage to filing tax returns on paper in early January instead of waiting for the IRS to begin accepting e-filed returns.