It really makes no difference when you do this in the INNER JOIN.
However, when you use LEFT or RIGHT JOIN, it does make a difference whether you put the additional filter into the JOIN or into the WHERE clause.
When you put the filter into the WHERE clause, SQL Server does the join first, and then completely filters out the rows where the filter does not fit.
--> this will reduce the number of rows which are returned
When you put the filter into the JOIN, SQL Server does the filtering during the join, but only on the table where you put the filter.
You still get all the rows from the other tables, but only those have the data from the filtered table where the filter fits.
--> this will not reduce the number of rows, but the columns with data from the filteres table will be empty in more rows
It's difficult to explain...to make it more clear, here's an example:
Take the sample data from RedFilter's answer:
CREATE TABLE [dbo].[t1](
[ID] [int] NULL,
[StatusID] [int] NULL
) ON [PRIMARY]
CREATE TABLE [dbo].[t2](
[ID] [int] NULL
) ON [PRIMARY]
INSERT INTO t1 (ID, StatusID) VALUES (1, 10)
INSERT INTO t1 (ID, StatusID) VALUES (2, 11)
INSERT INTO t1 (ID, StatusID) VALUES (3, 12)
INSERT INTO t1 (ID, StatusID) VALUES (4, 12)
INSERT INTO t2 (ID) VALUES (1)
INSERT INTO t2 (ID) VALUES (3)
INSERT INTO t2 (ID) VALUES (5)
...and run the following queries on it:
/* this returns four rows, but only two will have data
from the second table in the second column */
SELECT t1.ID, t2.ID
FROM t1
LEFT JOIN t2 ON t1.Id = t2.Id
/* this returns only one row: the one where t2.ID = 1 */
SELECT t1.ID, t2.ID
FROM t1
LEFT JOIN t2 ON t1.Id = t2.Id
WHERE t2.ID = 1
/* this returns four rows as in the first query, but only one
row will have data in the second column: the one where t2.ID = 1 */
SELECT t1.ID, t2.ID
FROM t1
LEFT JOIN t2 ON t1.Id = t2.Id
AND t2.ID = 1
Note the different results as indicated in the comments.