MULTI-LAYERED INSULATING FILM STACK

A method for forming a semiconductor device includes: forming a gate structure over a fin, where the fin protrudes above a substrate; forming an opening in the gate structure; forming a first dielectric layer along sidewalls and a bottom of the opening, where the first dielectric layer is non-conformal, where the first dielectric layer has a first thickness proximate to an upper surface of the gate structure distal from the substrate, and has a second thickness proximate to the bottom of the opening, where the first thickness is larger than the second thickness; and forming a second dielectric layer over the first dielectric layer to fill the opening, where the first dielectric layer is formed of a first dielectric material, and the second dielectric layer is formed of a second dielectric material different from the first dielectric material.