Why does it say the IRS will begin to accept tax returns on January 31, 2022 and not the 24th?

Why does it say...

What or where exactly is "it"?  Everything I find states the 24th. https://www.irs.gov/newsroom/2022-tax-filing-season-begins-jan-24-irs-outlines-refund-timing-and-what-to-expect-in-advance-of-april-18-tax-deadline

Where are you seeing the message that the IRS is not accepting tax returns until January 31?

If you are seeing it in TurboTax, there may be a form that is required for your tax return that isn't available yet. If that is the case, the program will not let you e-file. You can check the status of form availability in the below TurboTax Help Articles:

• IRS forms availability table for TurboTax individual (personal) tax products
• State forms availability table for TurboTax individual (personal) tax products

...or are you referring to your State?   

A state tax department is not the IRS....but state's start dates can be all over the place...think I saw one for an early February start