Yes, in that even if a child should qualify for the Child Tax Credit, it cannot be claimed if the date of issue of their SSN (printed on the SSN card) is after the due date of the tax return. Example, my 15-year old son only got his SSN in Nov 2023, therefore when filing 2022 tax returns I cannot claim CTC for him, even though he "should" qualify on all other counts.
But, it seems that in this case the "Other Dependent Credit" can still be claimed in its place.
See: https://www.hrblock.com/tax-center/filing/credits/itin-child-tax-credit/
Maybe there are other ways the SSN issue date affects taxes, but this was my use case.
