Integrated circuit, FinFET MOS capacitor and method for forming the same

Various embodiments of the present disclosure are directed towards a FinFET MOS capacitor. In some embodiments, the FinFET MOS capacitor comprises a substrate and a capacitor fin structure extending upwardly from an upper surface of the substrate. The capacitor fin structure comprises a pair of dummy source/drain regions separated by a dummy channel region and a capacitor gate structure straddling on the capacitor fin structure. The capacitor gate structure is separated from the capacitor fin structure by a capacitor gate dielectric.