An improved method for forming a dual damascene structure is described. A via opening of the dual damascene structure is formed in a dielectric layer. A non-conformal cap layer is then formed on the substrate before the step of defining the photoresist layer. The non-conformal cap layer only covers the top region of the trench but does not fill the trench. A patterned photoresist layer is then formed on the substrate followed by an etching procedure so as to form a trench. The photoresist layer is then removed. The trench and via opening are filled with a conductive layer. Thereafter, redundant portions of the conductive layer are removed by a planarization process.