Fin field effect transistor (FinFET) device structure and method for forming the same

A semiconductor device comprising:

• a spacer adjacent to a gate structure over a semiconductor fin, wherein the spacer comprises a first vertical portion, a first angled portion, and a first horizontal portion extending between the first vertical portion and the first angled portion, an interface between the first horizontal portion and the first angled portion being substantially level with a top surface of the semiconductor fin, the gate structure having a first width located a first distance away from a semiconductor substrate, a second width located a second distance away from the semiconductor substrate, and a third width located a third distance away from the semiconductor substrate, the second distance being greater than the first distance and the second width being less than the first width, the third distance being greater than the second distance and the third width being greater than the second width;
• and
• an interlayer dielectric around the spacer and the gate structure.