Through-Substrate Vias and Methods for Forming the Same

A device includes a semiconductor substrate and a Metal-Oxide-Semiconductor (MOS) transistor. The MOS transistor includes a gate electrode over the semiconductor substrate, and a source/drain region on a side of the gate electrode. A source/drain contact plug includes a lower portion and an upper portion over the lower portion, wherein the source/drain contact plug is disposed over and electrically connected to the source/drain region. A gate contact plug is disposed over and electrically connected to the gate electrode, wherein a top surface of the gate contact plug is level with a top surface of the top portion of the source/drain contact plug. A Through-Substrate Via (TSV) extends into the semiconductor substrate. A top surface of the TSV is substantially level with an interface between the gate contact plug and the gate electrode.