A semiconductor device a method of forming the same are provided. A semiconductor device includes a gate stack over a substrate. A first dielectric layer is over the gate stack. The first dielectric layer includes a first material. A second dielectric layer is over the first dielectric layer. The second dielectric layer includes a second material different from the first material. A first conductive feature is adjacent the gate stack. A second conductive feature is over and in physical contact with a topmost surface of the first conductive feature. A bottommost surface of the second conductive feature is in physical contact with a topmost surface of the second dielectric layer.