You might be able to file today if you only have a simple return that can be prepared on a 1040EZ. Any other returns using 1040A or long form 1040 are waiting for the IRS to finalize forms. There is no reason to hurry to file--the IRS will not be accepting returns until January 29, and the first refunds will not appear in people's accounts until February 27 at the earliest. Any returns e-filed before January 29 will just sit on a server until the IRS begins to process them on January 29.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**