US Patent 11923253 Integrated circuit structure

A device includes a first transistor, a second transistor, and a dielectric structure. The first transistor is over a substrate and has a first gate structure. The second transistor is over the substrate and has a second gate structure. The dielectric structure is between the first gate structure and the second gate structure. The dielectric structure has a width increasing from a bottom position of the dielectric structure to a first position higher than the bottom position of the dielectric structure. A width of the first gate structure is less than the width of the dielectric structure at the first position.