Method for forming semiconductor device

A method for forming a semiconductor device, comprising:

• forming transistors embedded in a dielectric layer;
• performing a first gate cutting process to form first openings in the dielectric layer, wherein first portions of gates of the transistors are removed by the first gate cutting process;
• forming insulator posts in the first openings;
• performing a second gate cutting process to form second openings in the dielectric layer, wherein second portions of the gates of the transistors are removed by the second gate cutting process;
• forming dielectric liners in the second openings;
• and
• forming conductive posts on the dielectric liners, wherein the conductive posts fill the second openings, and the dielectric liners wrap the conductive posts such that the conductive posts are electrically insulated from the gates of the transistors.

A method for forming a semiconductor device, comprising:

• forming transistors embedded in a dielectric layer disposed on a first surface of a semiconductor substrate;
• performing a first gate cutting process to form first openings in the dielectric layer;
• forming insulator posts in the first openings;
• performing a second gate cutting process to form second openings in the dielectric layer;
• forming power vias in the second openings;
• forming an interconnect structure over the transistors, the dielectric layer and the power vias;
• performing a thinning process from a second surface of the semiconductor substrate, the second surface being opposite to the first surface;
• and
• forming a conductor penetrating through the semiconductor substrate, wherein the conductor is electrically connected to bottom ends of the power vias.