A device includes a vertical stack of semiconductor nanostructures, a gate structure, a first epitaxial region and a dielectric structure. The gate structure wraps around the semiconductor nanostructures. The first epitaxial region laterally abuts a first semiconductor nanostructure of the semiconductor nanostructures. The dielectric structure laterally abuts a second semiconductor nanostructure of the semiconductor nanostructures and vertically abuts the first epitaxial region.