A semiconductor structure includes a substrate; a first structure over the substrate and having a first gate stack and two first gate spacers on two opposing sidewalls of the first gate stack; a second structure over the substrate and having a second gate stack and two second gate spacers on two opposing sidewalls of the second gate stack; a source/drain (S/D) feature over the substrate and adjacent to the first and the second gate stacks; an S/D contact over the S/D feature and between one of the first gate spacers and one of the second gate spacers; a conductive via disposed over and electrically connected to the S/D contact; and a dielectric liner layer. A first portion of the dielectric liner layer is disposed on a sidewall of the one of the first gate spacers and is directly above the S/D contact and spaced from the S/D contact.