US Patent 12020980 Semiconductor structure and forming method thereof

A semiconductor structure and a method for forming a semiconductor structure are provided. The method includes receiving a semiconductor substrate having a first region and a second region; forming a dielectric layer over the semiconductor substrate; removing portions of the dielectric layer to form a dielectric structure in the first region, wherein the dielectric structure includes a base structure and a plurality of first isolation structures over the base structure; forming a semiconductor layer covering the first region and the second region; removing a portion of the semiconductor layer to expose a top surface of the plurality of first isolation structures; and forming a plurality of second isolation structures in the second region.