The present disclosure provides an integrated circuit (IC) structure. The IC structure includes first and second fins formed on a semiconductor substrate and laterally separated from each other by an isolation feature, the isolation feature formed of a dielectric material that physically contacts the semiconductor substrate; and a contact feature between the first and second fins and extending into the isolation feature thereby defining an air gap vertically between the isolation feature and the contact feature, the dielectric material of the isolation feature extending from the semiconductor substrate to the contact feature.