| CPC H01L 27/1203 (2013.01) [H01L 21/76283 (2013.01); H01L 21/84 (2013.01); H01L 29/0649 (2013.01); H01L 29/66545 (2013.01)] | 20 Claims |

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1. A method for forming an integrated circuit, comprising:
receiving a substrate having a first region, a second region and an isolation structure separating the first region from the second region, wherein the isolation structure has a first top surface, a second top surface lower than the first top surface, and a boundary between the first top surface and the second top surface;
forming a first device in the first region, a second device in the second region and a dummy structure on a portion of the first top surface, a portion of the second top surface, and the boundary between the first top surface and the second top surface;
forming a dielectric structure over the substrate, wherein a top surface of the dielectric structure, a top surface of the first device, a top surface of the second device, and a top surface of the dummy structure are aligned with each other; and
forming a first metal gate in the first device and a second metal gate in the second device.
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