Structure and formation method of semiconductor device with magnetic element

A method for forming a semiconductor device structure, comprising:

• forming a protective layer and an etch stop layer over a semiconductor substrate;
• forming a magnetic element over the etch stop layer;
• forming a mask element to partially cover a top surface of the magnetic element;
• performing an etching process to remove voids from sidewall surfaces of the magnetic element;
• forming an isolation element over the magnetic element;
• forming a conductive line over the isolation element;
• and
• forming a dielectric layer over the conductive line, the isolation element, and the magnetic element.

A semiconductor device structure, comprising:

• a semiconductor substrate;
• a magnetic element over the semiconductor substrate;
• an isolation element extending across the magnetic element, wherein the isolation element partially covers a top surface of the magnetic element and partially covers sidewall surfaces of the magnetic element;
• a conductive line over the isolation element;
• and
• a dielectric layer over the conductive line, the isolation element, and the magnetic element.