Semiconductor device structure with magnetic layer and method for forming the same

A semiconductor device structure, comprising:

• a substrate;
• a first conductive structure formed over a first region of the substrate;
• a second conductive structure formed over a second region of the substrate;
• a first insulating layer formed over the first conductive structure and the second conductive structure, wherein the first insulating layer comprises a first portion over the first conductive structure and a second portion formed over the second conductive structure, and the first portion and the second portion are discrete;
• a second insulating layer formed over the first insulating layer, wherein the second insulating layer comprises a first portion over the first conductive structure and a second portion formed over the second conductive structure, the first portion and the second portion are discrete, and the first portion of the second insulating layer has a stair-shaped structure;
• and
• a top magnetic layer formed over the second portion of the second insulating layer, wherein the top magnetic layer is formed on the second insulating layer.

A method for forming a semiconductor device structure, comprising:

• forming a first conductive structure over a first region of the substrate;
• forming a bottom magnetic layer over a second region of a substrate;
• forming a second conductive structure over the bottom magnetic layer;
• forming a first insulating layer over the first conductive structure and a second conductive structure;
• and
• forming a second insulating layer over the first insulating layer, wherein the second insulating has a stair-shaped structure.