Method for forming a semiconductor device

A method for forming a semiconductor device, comprising:

• forming, over a substrate, a first bottom channel structure and a first top channel structure stacked on top of the first bottom channel structure, and a second bottom channel structure and a second top channel structure stacked on top of the second bottom channel structure, and a sacrificial gate extending across the first and second bottom and top channel structures;
• forming an opening in the sacrificial gate, over the first top channel structure and forming a cut through the first top channel structure by etching the first top channel structure from the opening in the sacrificial gate, wherein the etching extends completely through the first top channel structure and is stopped over the first bottom channel structure;
• forming a dielectric plug in the cut and the opening;
• removing the sacrificial gate and subsequently forming a replacement metal gate (RMG) structure comprising a first gate stack on the first bottom channel structure and a second gate stack on the second bottom and top channel structures, and forming a dielectric gate capping layer over the RMG structure and the dielectric plug;
• forming a first pair of source/drain (S/D) structures on the first bottom channel structure, a second pair of S/D structures on the second bottom channel structure, and a third pair of S/D structures on the second top channel structure;
• forming S/D contacts on the S/D structures;
• forming a dielectric contact capping layer over the S/D contacts;
• forming a trench for a cross-couple contact by etching the dielectric gate capping layer and the dielectric contact capping layer, the trench extending from the second gate stack, over the dielectric plug, to a first S/D contact on a first S/D structure of the first pair of S/D structures;
• and
• forming the cross-couple contact in the trench, the cross-couple contact interconnecting the second gate stack and the first S/D contact.