GATE AND FIN TRIM ISOLATION FOR ADVANCED INTEGRATED CIRCUIT STRUCTURE FABRICATION

Gate and fin trim isolation for advanced integrated circuit structure fabrication is described. For example, a method of fabricating an integrated circuit structure includes forming a plurality of fins along a first direction, removing a portion of one of the plurality of fins to form a trench, forming an isolation structure in the trench, the isolation structure extending above the one of the plurality of fins, forming a gate structure over the plurality of fins, the gate structure along a second direction orthogonal to the first direction, forming a dielectric spacer along sidewalls of the gate structure and the isolation structure, and, subsequent to forming the dielectric spacer, forming epitaxial source or drain structures in or on the plurality of fins.