A method and structure for forming a local interconnect, without routing the local interconnect through an overlying metal layer. In various embodiments, a first dielectric layer is formed over a gate stack of at least one device and a second dielectric layer is formed over a contact metal layer of the at least one device. In various embodiments, a selective etching process is performed to remove the second dielectric layer and expose the contact metal layer, without substantial removal of the first dielectric layer. In some examples, a metal VIA layer is deposited over the at least one device. The metal VIA layer contacts the contact metal layer and provides a local interconnect structure. In some embodiments, a multi-level interconnect network overlying the local interconnect structure is formed.