| CPC H01L 21/31111 (2013.01) [H01L 21/76224 (2013.01); H10B 41/30 (2023.02)] | 20 Claims |

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1. A method for forming a semiconductor device, comprising:
providing a semiconductor substrate with a plurality of floating gates thereon and an isolation structure between the plurality of floating gates;
performing a first etching process to recess the isolation structure and form an opening between the plurality of floating gates to expose a portion of sidewalls of the plurality of floating gates;
conformally forming a liner in the opening;
performing an ion implantation process to implant a dopant into the liner and the isolation structure below the liner; and
performing a second etching process to remove the liner and a portion of the isolation structure below the liner, thereby forming a tapered profile at a bottom portion of the opening.
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