Interconnect structure for stacked device

A stacked integrated circuit (IC) device and a method are disclosed. The stacked IC device includes a first semiconductor element. The first substrate includes a dielectric block in the first substrate; and a plurality of first conductive features formed in first inter-metal dielectric layers over the first substrate. The stacked IC device also includes a second semiconductor element bonded on the first semiconductor element. The second semiconductor element includes a second substrate and a plurality of second conductive features formed in second inter-metal dielectric layers over the second substrate. The stacked IC device also includes a conductive deep-interconnection-plug coupled between the first conductive features and the second conductive features. The conductive deep-interconnection-plug is isolated by dielectric block, the first inter-metal-dielectric layers and the second inter-metal-dielectric layers.