Method and structure for semiconductor mid-end-of-year (MEOL) process

A semiconductor device includes a first conductive structure directly over an isolation structure; a second conductive structure directly over an active region; a first dielectric layer over the first and second conductive structures; a second dielectric layer over the first dielectric layer, wherein the first and second dielectric layers include different materials; a first conductive feature contacting the first conductive structure through at least the first and second dielectric layers; and a second conductive feature contacting the second conductive structure through at least the first and second dielectric layers, wherein the first and second conductive features include a same metal.