IC structure on two sides of substrate and method of forming

An integrated circuit (IC) structure uses a single semiconductor substrate having a first side and an opposing, second side. A first plurality of active devices are positioned on the first side of the single semiconductor substrate, and a second plurality of active devices are positioned on the opposing, second side of the single semiconductor substrate. A TSV may electrically couple active devices on either side. Use of a single semiconductor substrate with active devices on both sides reduces the number of semiconductor layers used and allows annealing without damaging BEOL interconnects during fabrication.