A method for forming a semiconductor device includes steps as follows: Firstly, a semiconductor substrate having a circuit element with at least one spacer formed thereon is provided. Next, an acid treatment is performed on a surface of the spacer. A disposable layer is then formed on the circuit element and the spacer. Thereafter, an etching process is performed to form at least one recess in the semiconductor substrate adjacent to the circuit element. Subsequently, a selective epitaxial growth (SEG) process is performed to form an epitaxial layer in the recess.