Conductive via structures for gate contact or trench contact

An integrated circuit structure, comprising:

• a gate structure comprising a metal gate electrode;
• a conductive trench contact structure laterally spaced apart from the gate structure;
• a dielectric spacer laterally between the gate structure and the conductive trench contact structure, the dielectric spacer having an uppermost surface at a same level as an uppermost surface of the metal gate electrode of the gate structure and at a same level as an uppermost surface of the conductive trench contact structure;
• a single dielectric layer over and in direct physical contact with the metal gate electrode of the gate structure, over and in direct physical contact with the conductive trench contact structure, and over and in direct physical contact with the dielectric spacer, the single dielectric layer having a planar uppermost surface;
• an opening in the single dielectric layer, the opening exposing the conductive trench contact structure;
• and
• a conductive via in the opening, the conductive via in direct physical contact with the conductive trench contact structure, and the conductive via having an uppermost surface at a same level as the planar uppermost surface of the single dielectric layer.

A computing device, comprising:

• a board;
• and
• a component coupled to the board, the component including an integrated circuit structure, comprising:
• a gate structure comprising a metal gate electrode;
• a conductive trench contact structure laterally spaced apart from the gate structure;
• a dielectric spacer laterally between the gate structure and the conductive trench contact structure, the dielectric spacer having an uppermost surface at a same level as an uppermost surface of the metal gate electrode of the gate structure and at a same level as an uppermost surface of the conductive trench contact structure;
• a single dielectric layer over and in direct physical contact with the metal gate electrode of the gate structure, over and in direct physical contact with the conductive trench contact structure, and over and in direct physical contact with the dielectric spacer, the single dielectric layer having a planar uppermost surface;
• an opening in the single dielectric layer, the opening exposing the metal gate electrode of the gate structure or the opening exposing the conductive trench contact structure;
• and
• a conductive via in the opening, the conductive via in direct physical contact with the metal gate electrode of the gate structure or the conductive via in direct physical contact with the conductive trench contact structure, and the conductive via having an uppermost surface at a same level as the planar uppermost surface of the single dielectric layer.