ZTCR poly resistor in replacement gate flow

An integrated circuit having a replacement gate MOS transistor and a polysilicon resistor may be formed by removing a portion at the top surface of the polysilicon layer in the resistor area. A subsequently formed gate etch hard mask includes a MOS hard mask segment over a MOS sacrificial gate and a resistor hard mask segment over a resistor body. The resistor body is thinner than the MOS sacrificial gate. During the gate replacement process sequence, the MOS hard mask segment is removed, exposing the MOS sacrificial gate while at least a portion of the resistor hard mask segment remains over the resistor body. The MOS sacrificial gate is replaced by a replacement gate while the resistor body is not replaced.