FET IC structures that enable formation of integrated capacitors in a “flipped” SOI IC structure made using a back-side access process, such as a “single layer transfer” (SLT) process, and which eliminate or mitigate unwanted parasitic couplings to a handle wafer. In some embodiments, a conductive interconnect layer may be patterned, pre-SLT, to form an isolated first capacitor plate. In other embodiments, pre-SLT, a conductive region of the active layer of an IC may be patterned to form an isolated first capacitor plate, with one or more interconnect layers being fabricated in position to form an electrical contact to the first capacitor plate. In either case, a post-SLT top-side layer of conductive material may be patterned to form a second capacitor plate. Couplings to the resulting capacitor structures include only external connections, only internal connections, or both internal and external connections