Semiconductor structure cutting process and structures formed thereby

A method comprising:

• removing a gate structure from over a fin, the fin protruding from a substrate, removing the gate structure defining a region;
• trimming the fin in the region where the gate structure was removed;
• conformally depositing a liner in the region where the gate structure was removed and on the trimmed fin;
• anisotropically etching the liner;
• cutting the trimmed fin through the liner;
• and
• disposing an insulating material in the region where the gate structure was removed and where the trimmed fin was cut.

A method comprising:

• forming a first fin, a second fin, and a third fin protruding from a substrate, each of the first fin, the second fin, and the third fin having isolation regions along opposing sides;
• forming a gate structure over the first fin, the second fin, and the third fin;
• forming a first recess in the gate structure between the first fin and the second fin, and forming a second recess in the gate structure between the second fin and the third fin;
• filling the first recess and the second recess with a first dielectric material to form a first gate cut-fill structure and a second gate cut-fill structure, respectively;
• removing the gate structure interposed between the first gate cut-fill structure and the second gate cut-fill structure to form a third recess;
• forming a liner along sidewalls of the first gate cut-fill structure and the second gate cut-fill structure, wherein the second fin is exposed;
• recessing the second fin to form a fin recess;
• and
• filling the third recess and the fin recess with a second dielectric material.