When can I file my tax return?

The IRS begins to accept tax returns in mid-January but you can file your tax returns now.  By filing your taxes online early, you can be one of the first in line to get your tax refund.  This is especially important if you have an Earned Income Tax Credit or Child Tax Credit because the IRS tends to delay these refunds due to the 2015 act that was passed to combat fraud.  When is the first day to file taxes?