A method of forming an integrated circuit structure includes providing a substrate including a first active region and a second active region; forming a gate electrode layer over the substrate; and etching the gate electrode layer. The remaining portions of the gate electrode layer include a first gate strip and a second gate strip substantially parallel to each other; and a sacrificial strip unparallel to, and interconnecting, the first gate strip and the second gate strip. The sacrificial strip is between the first active region and the second active region. The method further includes forming a mask layer covering portions of the first gate strip and the second gate strip, wherein the sacrificial strip and portions of the first gate strip and the second gate strip are exposed through an opening in the mask layer; and etching the sacrificial strip and the portions of the first gate strip and the second gate strip through the opening.