Mexican and Canadian residents who perform services as independent contractors and who visit the U.S. frequently may not be subject to NRA Withholding, whether their income is taxable by the U.S. or exempt as a result of a tax treaty. Special statutory rules apply to Mexican and Canadian residents regarding the allowance of personal exemptions and also the determination of U.S. physical presence when "commuting" to the U.S. for employment. Mexican and Canadian residents should file Form 8233 to claim the exemption from withholding for compensation for personal services.  However, whether there is NRA Withholding or not, the Mexican or Canadian artist may still be required to file an income tax return and pay income taxes.