An integrated circuit includes a strip structure having a front side and a back side. A gate structure is on the front side of the strip structure. The integrated circuit includes a plurality of channel layers above the front side of the strip structure, wherein each of the plurality of channel layers is enclosed within the gate structure. An isolation structure surrounds the strip structure. The integrated circuit includes a backside via in the isolation structure. An epitaxy structure is on the front side of the strip structure. The integrated circuit includes a contact over the epitaxy structure. The contact has a first portion on a first side of the epitaxy structure. The first portion of the contact extends into the isolation structure and contacts the backside via. The integrated circuit includes a backside power rail on the back side of the strip structure and contacting the backside via.