Semiconductor device structure and method for forming the same

A semiconductor device structure, comprising:

• a semiconductor fin structure and a dielectric fin structure on a substrate;
• an isolation structure surrounding the semiconductor fin structure and a portion of the dielectric fin structure;
• a source/drain feature on the semiconductor fin structure;
• and
• source/drain spacers on the isolation structure and surrounding a body portion of the source/drain feature, wherein a head portion of the source/drain feature protrudes from between the source/drain spacers, and one of the source/drain spacers is sandwiched between the body portion of the source/drain feature and the dielectric fin structure.

A method for forming a semiconductor device structure, comprising:

• forming a dummy gate structure across a semiconductor fin structure and a dielectric fin structure;
• forming a source/drain spacer on a sidewall of the dummy gate structure to fill a trench between the semiconductor fin structure and the dielectric fin structure;
• forming a gate spacer along the sidewall of the dummy gate structure and on the source/drain spacer, the semiconductor fin structure and the dielectric fin structure;
• and
• etching the semiconductor fin structure to form a recess, wherein the source/drain spacer is recessed during etching the semiconductor fin structure.