Given any commutative ring $R$, a commutator of two $n \times n$ matrices over $R$ has trace $0$. In this paper, we study the converse: whether every $n \times n$ trace $0$ matrix is a commutator. We show that if $R$ is a BeĢzout domain with algebraically closed quotient field, then every $n \times n$ trace $0$ matrix is a commutator. We also show that if $R$ is a regular ring with large enough Krull dimension relative to $n$, then there exist a $n \times n$ trace $0$ matrix that is not a commutator. This improves on a result of Lissner by increasing the size of the matrix allowed for a fixed $R$. We also give an example of a Noetherian dimension $1$ commutative domain $R$ that admits a $n \times n$ trace $0$ non-commutator for any $n \ge 2$.